> 
Exhibit 21

Subsidiaries of ALLTEL    Corporation
   State ofCOMMUNICATIONS COMPANIES
Incorporation            
ALLTEL          Alabama, Inc. AlabamaALLTEL          Arkansas, Inc. ArkansasALLTEL          Carolina, Inc. North          CarolinaALLTEL          Communications, Inc. DelawareALLTEL Communications Investments, Inc. DelawareALLTEL Communications Holdings of the Midwest, Inc. NebraskaALLTEL Communications of Nebraska, Inc. NebraskaALLTEL Communications of New Mexico, Inc. DelawareALLTEL Communications of Ohio No. 2, Inc. DelawareALLTEL Communications of Ohio No. 3, Inc. DelawareALLTEL Communications of Pennsylvania No. 1, Inc. DelawareALLTEL Communications of Petersburg, Inc. VirginiaALLTEL Communications Southwest Holdings, Inc. DelawareALLTEL Communications of the Midwest, Inc. NebraskaALLTEL Communications of Virginia No. 1, Inc. VirginiaALLTEL Communications of Virginia, Inc. VirginiaALLTEL          Florida, Inc.FloridaALLTEL          Georgia Communications Corp. GeorgiaALLTEL          Georgia, Inc. GeorgiaALLTEL          Kentucky, Inc. KentuckyALLTEL          Mississippi, Inc. MississippiALLTEL          Missouri, Inc. MissouriALLTEL Nebraska, Inc. DelawareALLTEL Network Services of the Midwest, Inc. NebraskaALLTEL New York, Inc. New          YorkALLTEL Ohio, Inc. OhioALLTEL Oklahoma, Inc. ArkansasALLTEL Pennsylvania, Inc. PennsylvaniaALLTEL South Carolina, Inc. South CarolinaALLTEL Systems of the Midwest, Inc. NebraskaALLTEL Wireless of Alabama, Inc.DelawareALLTEL Wireless Holdings of Nebraska, Inc. NebraskaALLTEL Wireless Holdings, L.L.C. DelawareGeorgia ALLTEL Telecom, Inc. MichiganGeorgia Telephone Corporation GeorgiaKentucky ALLTEL, Inc. DelawareKIN Network, Inc. KansasNew York NewCo Subsidiary, Inc. DelawareOklahoma ALLTEL, Inc. OklahomaRadiofone, Inc.LouisianaRCTC Wholesale Corporation VirginiaRochester NewCo Subsidiary, Inc. DelawareStandard Telephone Company GeorgiaSugar Land Telephone Company TexasSyracuse Newco Subsidiary, Inc. DelawareTeleview, Inc. GeorgiaTexas ALLTEL, Inc. TexasTriNet, Inc. GeorgiaThe Western Reserve Telephone Company Ohio
 

Exhibit 21

Subsidiaries of ALLTEL Corporation, continued

 

   State of 

Country or State          of       
OTHER COMPANIES:IncorporationALLTEL Communications Products, Inc. OhioALLTEL Communications Products International, Inc. OhioALLTEL Corporate Services, Inc. DelawareALLTEL Distribution, Inc. DelawareALLTEL Holding, Inc. DelawareALLTEL International Holdings, Inc. DelawareALLTEL Information Services, Inc. ArkansasALLTEL Information Services International, Ltd. DelawareALLTEL Information Services International Holdings, Inc.        DelawareALLTEL Information Services Limited United KingdomALLTEL Information Services Canada Limited CanadaALLTEL Information Services (France) SARL FranceALLTEL Information Services (Germany) GmbH GermanyALLTEL Information Services (Greece) S.A. GreeceALLTEL Information Services (Hong Kong) Limited Hong KongALLTEL Information (India) Private LimitedIndiaALLTEL Information (Mauritius) Inc. MauritiusALLTEL Information Services (Netherlands) B.V. AmsterdamALLTEL Information Services (New Zealand) Limited New ZealandALLTEL Information Services (Poland) Sp. Z.o.o. PolandALLTEL Information Services (Thailand) Limited ThailandALLTEL International Limited (Jamaica) JamaicaALLTEL International Resource Management, Inc. DelawareALLTEL Investments, Inc. NevadaALLTEL Management Corporation DelawareALLTEL Mauritius Holdings, Inc. MauritiusALLTEL Mortgage Solutions Limited United KingdomALLTEL Publishing Corporation OhioALLTEL Publishing Listing Management Corporation PennsylvaniaALLTEL Servicios de Informacion (Costa Rica) S.A. Costa RicaALLTEL Wholesale Banking Solutions, Inc. New YorkAdvanced Information Resources UK Ltd. United KingdomBenchmark Consulting International NA, Inc. GeorgiaBenchmark Consulting International Europe GmBH GermanyCP National Corporation CaliforniaControl Communications Industries, Inc. DelawareDynalex, Inc. CaliforniaFull Circle Insurance Limited BermudaOcean Technology, Inc. CaliforniaOTI International, Inc. California