**Exhibit      (21)**

**SUBSIDIARIES      OF ALLTEL CORPORATION**

**As      of December 31, 2006**

| **Name                of Subsidiary**                                                                                | **State                of Organization** |
|----------------------------------------------------------------------------------------------------------------------|------------------------------------------|
| Allied                Information Services of the Philippines, Inc.                                                  | Philippines                              |
| Alltel                Communications, Inc.                                                                           | Delaware                                 |
| Alltel                Communications Investments, Inc.                                                               | Delaware                                 |
| Alltel                Communications of Michigan RSA #4, Inc.                                                        | Louisiana                                |
| Alltel                Communications of Michigan RSAs, Inc.                                                          | Louisiana                                |
| Alltel                Communications of Mississippi RSA #2, Inc.                                                     | Mississippi                              |
| Alltel                Communications of Mississippi RSA #6, Inc.                                                     | Mississippi                              |
| Alltel                Communications of Mississippi RSA #7, Inc.                                                     | Mississippi                              |
| Alltel                Communications of Nebraska, Inc.                                                               | Nebraska                                 |
| Alltel                Communications of New Mexico, Inc.                                                             | Delaware                                 |
| Alltel                Communications of North Arkansas, Inc.                                                         | Louisiana                                |
| Alltel                Communications of Ohio No. 2, Inc.                                                             | Delaware                                 |
| Alltel                Communications of Ohio No. 3, Inc.                                                             | Delaware                                 |
| Alltel                Communications of Petersburg, Inc.                                                             | Virginia                                 |
| Alltel                Communications of Pine Bluff, LLC                                                              | Arkansas                                 |
| Alltel                Communications of Saginaw, Inc.                                                                | Louisiana                                |
| Alltel                Communications of South Arkansas, Inc.                                                         | Louisiana                                |
| Alltel                Communications of Southern Michigan, Inc.                                                      | Delaware                                 |
| Alltel                Communications of Texarkana, Inc.                                                              | Louisiana                                |
| Alltel                Communications of Virginia, Inc.                                                               | Virginia                                 |
| Alltel                Communications of Virginia No. 1, Inc.                                                         | Virginia                                 |
| Alltel                Communications Southwest Holdings, Inc.                                                        | Delaware                                 |
| Alltel                Communications Wireless, Inc.                                                                  | Louisiana                                |
| Alltel                Communications Wireless of Louisiana, Inc.                                                     | Louisiana                                |
| Alltel                Group, LLC                                                                                     | Delaware                                 |
| Alltel                Information (India) Private Limited                                                            | India                                    |
| Alltel                Information (Mauritius) Inc.                                                                   | Mauritius                                |
| Alltel                International Holdings, Inc.                                                                   | Delaware                                 |
| Alltel                Investments, Inc.                                                                              | Nevada                                   |
| Alltel                Mauritius Holdings, Inc.                                                                       | Mauritius                                |
| Alltel                Mobile of Louisiana, LLC                                                                       | Louisiana                                |
| Alltel                Newco LLC                                                                                      | Delaware                                 |
| Alltel                Properties, LLC                                                                                | Arkansas                                 |
| Alltel                Remote Access, Inc.                                                                            | Louisiana                                |
| Alltel                Telelink, Inc.                                                                                 | Louisiana                                |
| Alltel                Wireless Holdings of Nebraska, Inc.                                                            | Nebraska                                 |
| Alltel                Wireless Holdings, L.L.C.                                                                      | Delaware                                 |
| Alltel                Wireless of Alexandria, LLC                                                                    | Louisiana                                |
| Alltel                Wireless of LaCrosse, LLC                                                                      | Delaware                                 |
| Alltel                Wireless of Michigan RSA #1 and RSA #2, Inc.                                                   | Michigan                                 |
| Alltel                Wireless of Mississippi RSA *#5,*LLC                                                           | Louisiana                                |
| Alltel                Wireless of North Louisiana, LLC                                                               | Louisiana                                |
| Alltel                Wireless of Shreveport, LLC                                                                    | Louisiana                                |
| Alltel                Wireless of Texarkana, LLC                                                                     | Louisiana                                |
| Alltel                Wireless of Wisconsin Appleton-Oshkosh-Neenah MSA, LLC                                         | Delaware                                 |
| Alltel                Wireless of Wisconsin RSA #1, LLC                                                              | Delaware                                 |
| Alltel                Wireless of Wisconsin RSA #2, LLC                                                              | Delaware                                 |
| Alltel                Wireless of Wisconsin RSA #3, LLC                                                              | Delaware                                 |
| Alltel                Wireless of Wisconsin RSA #6, LLC                                                              | Delaware                                 |
| Alltel                Wireless of Wisconsin RSA #8, LLC                                                              | Delaware                                 |
| Alltel                Wireless of Wisconsin RSA #10, LLC                                                             | Delaware                                 |
| Athens                Cellular, Inc.                                                                                 | Delaware                                 |
| Cellular                of Southern Illinois, Inc.                                                                   | Illinois                                 |
| Celutel,                Inc.                                                                                         | Delaware                                 |
| Celutel                of Biloxi, Inc.                                                                               | Delaware                                 |
| Central                Florida Cellular Telephone Company, Inc.                                                      | Florida                                  |
| Control                Communications Industries, Inc.                                                               | Delaware                                 |
| CP                National Corporation                                                                               | California                               |
| Dynalex,                Inc.                                                                                         | California                               |
| Eau                Claire Cellular, Inc.                                                                             | Colorado                                 |
| First                Wireless, LLC                                                                                   | Delaware                                 |
| Full                Circle Insurance Limited                                                                         | Bermuda                                  |
| Great                Western Cellular Holdings, LLC                                                                  | Delaware                                 |
| ID                Holding, LLC                                                                                       | Delaware                                 |
| Jackson                Cellular Telephone Co., Inc.                                                                  | Delaware                                 |
| KIN                Network, Inc.                                                                                     | Kansas                                   |
| Midwest                Wireless Communications L.L.C.                                                                | Delaware                                 |
| Midwest                Wireless Holdings L.L.C.                                                                      | Delaware                                 |
| Midwest                Wireless Iowa L.L.C.                                                                          | Delaware                                 |
| Midwest                Wireless Wisconsin L.L.C.                                                                     | Delaware                                 |
| Minford                Cellular Telephone Company                                                                    | Delaware                                 |
| MVI                Corp.                                                                                             | Oregon                                   |
| N12AR,                LLC                                                                                            | Delaware                                 |
| North-West                Cellular of Eau Claire, Inc.                                                               | Wisconsin                                |
| Ocean                Technology, Inc.                                                                                | California                               |
| Ocean                Technology International, Inc.                                                                  | California                               |
| Pacific                Telecom Cellular, Inc.                                                                        | Wisconsin                                |
| Pacific                Telecom Cellular of Washington, Inc.                                                          | Washington                               |
| Pascagoula                Cellular Services, Inc.                                                                    | Mississippi                              |
| Radiofone,                Inc.                                                                                       | Louisiana                                |
| RCTC                Wholesale Corporation                                                                            | Virginia                                 |
| Saginaw                Bay Cellular Company                                                                          | Michigan                                 |
| SakSat,                LLC                                                                                           | Delaware                                 |
| SakSat-Georgia,                Ltd. (an LLC)                                                                         | Republic                of Georgia       |
| Six                Zulu Echo, LLC                                                                                    | Delaware                                 |
| Southern                Illinois Cellular Corp.                                                                      | Illinois                                 |
| Southern                Minnesota, LLC                                                                               | Delaware                                 |
| Telecor                Cellular, Inc.                                                                                | Louisiana                                |
| UC/PTC                of Wisconsin, LLC                                                                              | Wisconsin                                |
| Universal                Cellular, Inc.                                                                              | Wisconsin                                |
| Virginia                Cellular LLC                                                                                 | Virginia                                 |
| Western                CLEC Corporation                                                                              | Delaware                                 |
| Western                COG Corporation                                                                               | Delaware                                 |
| Western                Wireless International Austria Corporation                                                    | Delaware                                 |
| Western                Wireless International Bolivia III Corporation                                                | Delaware                                 |
| Western                Wireless International Corporation                                                            | Delaware                                 |
| Western                Wireless International II Corporation                                                         | Delaware                                 |
| Western                Wireless International d.o.o. (an LLC)                                                        | Slovenia                                 |
| Western                Wireless International Haiti Corporation                                                      | Delaware                                 |
| Western                Wireless International Holding Corporation                                                    | Delaware                                 |
| Western                Wireless International Ivory Coast Corporation                                                | Delaware                                 |
| Western                Wireless International Ivory Coast II Corporation                                             | Delaware                                 |
| Western                Wireless International Kosovo Corporation                                                     | Delaware                                 |
| Western                Wireless International SakSat Corporation                                                     | Delaware                                 |
| Western                Wireless International Slovenia Corporation                                                   | Delaware                                 |
| Western                Wireless International Slovenia II Corporation                                                | Delaware                                 |
| Western                Wireless LLC                                                                                  | Washington                               |
| WWC                CLEC Holding Corporation                                                                          | Delaware                                 |
| WWC                Holding Co., Inc.                                                                                 | Delaware                                 |
| WWC                License Holding LLC                                                                               | Delaware                                 |
| WWC                License LLC                                                                                       | Delaware                                 |
| WWC                Systems Purchasing Corporation                                                                    | Delaware                                 |
| WWC                Texas RSA Holding Corporation                                                                     | Delaware                                 |
|  **SUBSIDIARIES                OF ALLTEL CORPORATION - Partnerships****As                of December 31, 2006** |
| **Name                of Partnership**                                                                               | **State                of Organization** |
| ACI                Procurement Company LP                                                                            | Delaware                                 |
| Alltel                Cellular Associates of Arkansas Limited Partnership                                            | Arkansas                                 |
| Alltel                Central Arkansas Cellular Limited Partnership                                                  | Arkansas                                 |
| Alltel                Communications of Arkansas RSA #12 Cellular Limited                Partnership                 | Delaware                                 |
| Alltel                Communications of LaCrosse Limited Partnership                                                 | Wisconsin                                |
| Alltel                Communications of Michigan RSA #6 Cellular Limited                Partnership                  | Delaware                                 |
| Alltel                Communications of North Arkansas Cellular Limited                Partnership                   | Delaware                                 |
| Alltel                Communications of North Carolina Limited Partnership                                           | North                Carolina            |
| Alltel                Communications of North Louisiana Cellular Limited                Partnership                  | Delaware                                 |
| Alltel                Communications of Saginaw MSA Limited Partnership                                              | Delaware                                 |
| Alltel                Communications of Southern Michigan Cellular Limited                Partnership                | Delaware                                 |
| Alltel                Communications of Southwest Arkansas Cellular Limited                Partnership               | Delaware                                 |
| Alltel                Communications of Texas Limited Partnership                                                    | Texas                                    |
| Alltel                Communications of the Southwest Limited Partnership                                            | Nevada                                   |
| Alltel                Group                                                                                          | Delaware                                 |
| Alltel                Northern Arkansas RSA Limited Partnership                                                      | Arkansas                                 |
| Alltel                Ohio Limited Partnership                                                                       | Delaware                                 |
| Appleton-Oshkosh-Neenah                MSA Limited Partnership                                                       | Wisconsin                                |
| Arkansas                RSA #2 (Searcy County) Cellular Limited Partnership                                          | Arkansas                                 |
| Cellular                Mobile Systems of Michigan RSA No. 7 Limited Partnership                                     | Delaware                                 |
| Charleston-North                Charleston MSA Limited Partnership                                                   | Delaware                                 |
| Chicago                SMSA Limited Partnership                                                                      | Illinois                                 |
| Eastern                Sub-RSA Limited Partnership                                                                   | Washington                               |
| Eau                Claire Cellular Telephone Limited Partnership                                                     | Wisconsin                                |
| Fayetteville                MSA Limited Partnership                                                                  | Arkansas                                 |
| Georgia                R.S.A. #8 Partnership                                                                         | Georgia                                  |
| GTE                Mobilnet of South Texas Limited Partnership                                                       | Delaware                                 |
| GTE                Mobilnet of Texas RSA #17 Limited Partnership                                                     | Delaware                                 |
| Illinois                Valley Cellular RSA 2-II Partnership                                                         | Illinois                                 |
| Iowa                RSA #1 Limited Partnership                                                                       | Iowa                                     |
| Iowa                RSA #8 - Monona Limited Partnership                                                              | Colorado                                 |
| Las                Cruces Cellular Telephone Company                                                                 | New                Mexico                |
| Michigan                RSA #9 Limited Partnership                                                                   | Michigan                                 |
| Missouri                RSA 2 Partnership                                                                            | Missouri                                 |
| Missouri                RSA 4 Partnership                                                                            | Delaware                                 |
| Missouri                RSA *#*15* *Limited                Partnership                                          | Missouri                                 |
| MODOC                RSA Limited Partnership                                                                         | California                               |
| Northwest                Arkansas RSA Limited Partnership                                                            | Delaware                                 |
| Northwest                Missouri Cellular Limited Partnership                                                       | Delaware                                 |
| Ohio                RSA 2 Limited Partnership                                                                        | Delaware                                 |
| Ohio                RSA #3 Limited Partnership                                                                       | Ohio                                     |
| Ohio                RSA 5 Limited Partnership                                                                        | Delaware                                 |
| Ohio                RSA 6 Limited Partnership                                                                        | Delaware                                 |
| Oklahoma                RSA No. 4 South Partnership                                                                  | Delaware                                 |
| Pascagoula                Cellular Partnership                                                                       | District                of Columbia      |
| Petersburg                Cellular Partnership                                                                       | Delaware                                 |
| Pittsburgh                SMSA Limited Partnership                                                                   | Delaware                                 |
| Pittsfield                Cellular Telephone Company                                                                 | Massachusetts                            |
| Southern                Illinois RSA Partnership                                                                     | Illinois                                 |
| Texas                RSA 7B2 Limited Partnership                                                                     | Delaware                                 |
| Texas                RSA #11B Limited Partnership                                                                    | Delaware                                 |
| Tucson                21 Cellular Limited Partnership                                                                | Delaware                                 |
| Tyler/Longview/Marshall                MSA Limited Partnership                                                       | Delaware                                 |
| Virginia                RSA 2 Limited Partnership                                                                    | Delaware                                 |
| Virginia                10 RSA Limited Partnership                                                                   | Virginia                                 |
| Washington                RSA No. 8 Limited Partnership                                                              | Washington                               |
| Wisconsin                RSA #1 Limited Partnership                                                                  | Wisconsin                                |
| Wisconsin                RSA #2 Partnership                                                                          | Wisconsin                                |
| Wisconsin                RSA #3 Limited Partnership                                                                  | Wisconsin                                |
| Wisconsin                RSA #4 Limited Partnership                                                                  | Wisconsin                                |
| Wisconsin                RSA #6 Partnership, LLP                                                                     | Wisconsin                                |
| Wisconsin                RSA # 7 Limited Partnership                                                                 | Wisconsin                                |
| Wisconsin                RSA No. 8 Limited Partnership                                                               | Delaware                                 |
| Wisconsin                RSA #10 Limited Partnership                                                                 | Wisconsin                                |
| WWC                Texas RSA Limited Partnership                                                                     | Delaware                                 |
| Youngstown-Warren                MSA Limited Partnership                                                             | Delaware                                 |