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|   | Name                of Guarantor                                                                       | Jurisdiction |
|--------|--------------------------------------------------------------------------------------------------------|--------------|
| 1.     | ALLTEL                Corporation                                                                      | Delaware     |
| 2.     | ACI                Procurement Company LP                                                              | Delaware     |
| 3.     | ALLTEL                Cellular Associates of Arkansas Limited Partnership                              | Arkansas     |
| 4.     | ALLTEL                Communications Investments, Inc.                                                 | Delaware     |
| 5.     | ALLTEL                Communications of Michigan RSA #4, Inc.                                          | Louisiana    |
| 6.     | ALLTEL                Communications of Michigan RSA #6 Cellular Limited                Partnership    | Delaware     |
| 7.     | ALLTEL                Communications of Michigan RSAs, Inc.                                            | Louisiana    |
| 8.     | ALLTEL                Communications of Mississippi RSA #2, Inc.                                       | Mississippi  |
| 9.     | ALLTEL                Communications of Mississippi RSA #6, Inc.                                       | Mississippi  |
| 10.    | ALLTEL                Communications of Mississippi RSA #7, Inc.                                       | Mississippi  |
| 11.    | ALLTEL                Communications of Nebraska, Inc.                                                 | Nebraska     |
| 12.    | ALLTEL                Communications of New Mexico, Inc.                                               | Delaware     |
| 13.    | ALLTEL                Communications of North Arkansas, Inc.                                           | Louisiana    |
| 14.    | ALLTEL                Communications of North Louisiana Cellular Limited                Partnership    | Delaware     |
| 15.    | ALLTEL                Communications of Ohio No. 2, Inc.                                               | Delaware     |
| 16.    | ALLTEL                Communications of Ohio No. 3, Inc.                                               | Delaware     |
| 17.    | ALLTEL                Communications of Petersburg, Inc.                                               | Virginia     |
| 18..   | ALLTEL                Communications of Pine Bluff, LLC                                                | Arkansas     |
| 19.    | ALLTEL                Communications of Saginaw, Inc.                                                  | Louisiana    |
| 20.    | ALLTEL                Communications of South Arkansas, Inc.                                           | Louisiana    |
| 21.    | ALLTEL                Communications of Southern Michigan Cellular Limited                Partnership  | Delaware     |
| 22.    | ALLTEL                Communications of Southern Michigan, Inc.                                        | Delaware     |
| 23.    | ALLTEL                Communications of Southwest Arkansas Cellular Limited                Partnership | Delaware     |
| 24.    | ALLTEL                Communications of Texarkana, Inc.                                                | Louisiana    |
| 25.    | ALLTEL                Communications of Texas Limited Partnership                                      | Texas        |
| 26.    | ALLTEL                Communications of the Southwest Limited Partnership                              | Nevada       |
| 27.    | ALLTEL                Communications of Virginia No. 1, LLC                                            | Virginia     |
| 28.    | ALLTEL                Communications of Virginia, Inc.                                                 | Virginia     |
| 29.    | ALLTEL                Communications Southwest Holdings, Inc.                                          | Delaware     |

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|   | Name                of Guarantor                                             | Jurisdiction |
|--------|------------------------------------------------------------------------------|--------------|
| 30.    | ALLTEL              Communications Wireless of Louisiana, Inc.               | Louisiana    |
| 31.    | ALLTEL                Communications Wireless, Inc.                          | Louisiana    |
| 32.    | Alltel                Group                                                  | Delaware     |
| 33.    | Alltel                Group LLC                                              | Delaware     |
| 34.    | Alltel                Incentives LLC                                         | Arkansas     |
| 35.    | ALLTEL                International Holding, Inc.                            | Delaware     |
| 36.    | ALLTEL                Investments, Inc.                                      | Nevada       |
| 37.    | ALLTEL                Mobile of Louisiana, LLC                               | Louisiana    |
| 38.    | Alltel                New License Sub, LLC                                   | Delaware     |
| 39.    | ALLTEL                Newco LLC                                              | Delaware     |
| 40.    | ALLTEL                Ohio Limited Partnership                               | Delaware     |
| 41.    | ALLTEL                Properties, LLC                                        | Arkansas     |
| 42.    | ALLTEL                Remote Access, Inc.                                    | Louisiana    |
| 43.    | ALLTEL                Telelink, Inc.                                         | Louisiana    |
| 44.    | ALLTEL                Wireless Holdings of Nebraska, Inc.                    | Nebraska     |
| 45.    | ALLTEL                Wireless Holdings, LLC                                 | Delaware     |
| 46.    | ALLTEL                Wireless of Alexandria, LLC                            | Louisiana    |
| 47.    | ALLTEL                Wireless of LaCrosse, LLC                              | Delaware     |
| 48.    | ALLTEL                Wireless of Michigan RSA #1 and RSA #2, Inc.           | Michigan     |
| 49.    | ALLTEL                Wireless of Mississippi RSA #5, LLC                    | Louisiana    |
| 50.    | ALLTEL                Wireless of North Louisiana, LLC                       | Louisiana    |
| 51.    | ALLTEL                Wireless of Shreveport, LLC                            | Louisiana    |
| 52.    | ALLTEL                Wireless of Texarkana, LLC                             | Louisiana    |
| 53.    | ALLTEL                Wireless of Wisconsin Appleton-Oshkosh-Neenah MSA, LLC | Delaware     |
| 54.    | ALLTEL                Wireless of Wisconsin RSA #1, LLC                      | Delaware     |
| 55.    | ALLTEL                Wireless of Wisconsin RSA #10, LLC                     | Delaware     |
| 56.    | ALLTEL                Wireless of Wisconsin RSA #2, LLC                      | Delaware     |
| 57.    | ALLTEL                Wireless of Wisconsin RSA #3, LLC                      | Delaware     |
| 58.    | ALLTEL                Wireless of Wisconsin RSA #6, LLC                      | Delaware     |
| 59.    | ALLTEL                Wireless of Wisconsin RSA #8, LLC                      | Delaware     |
| 60.    | Appleton-Oshkosh-Neenah                MSA Limited Partnership               | Wisconsin    |

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|   | Name                of Guarantor                                 | Jurisdiction |
|--------|------------------------------------------------------------------|--------------|
| 61.    | Cellular                of Southern Illinois, Inc.               | Illinois     |
| 62.    | Celutel,                Inc.                                     | Delaware     |
| 63.    | Central                Florida Cellular Telephone Company, Inc.  | Florida      |
| 64     | Control                Communications Industries, Inc            | Delaware     |
| 65.    | CP                National Corporation                           | California   |
| 66.    | Dynalex,                Inc.                                     | California   |
| 67.    | Eau                Claire Cellular Telephone Limited Partnership | Wisconsin    |
| 65.    | Eau                Claire Cellular, Inc.                         | Colorado     |
| 69.    | First                Wireless, LLC                               | Delaware     |
| 70.    | Great                Western Cellular Holdings, LLC              | Delaware     |
| 71.    | ID                Holding, LLC                                   | Delaware     |
| 72.    | KIN                Network, Inc.                                 | Kansas       |
| 73.    | Midwest                Wireless Communications L.L.C.            | Delaware     |
| 74.    | Midwest                Wireless Holdings L.L.C.                  | Delaware     |
| 75.    | Midwest                Wireless Iowa L.L.C.                      | Delaware     |
| 76.    | Midwest                Wireless Wisconsin L.L.C.                 | Delaware     |
| 77.    | Minford                Cellular Telephone Company                | Delaware     |
| 75.    | MVI                Corp.                                         | Oregon       |
| 79.    | N12AR,                LLC                                        | Delaware     |
| 80.    | North-West                Cellular of Eau Claire, Inc.           | Wisconsin    |
| 81.    | Ocean                Technology, Inc.                            | California   |
| 82.    | Ocean                Technology International, Inc.              | California   |
| 83.    | Pacific                Telecom Cellular of Washington, Inc.      | Washington   |
| 84.    | Pacific                Telecom Cellular, Inc.                    | Wisconsin    |
| 85.    | Pascagoula                Cellular Services, Inc.                | Mississippi  |
| 86.    | Radiofone,                Inc.                                   | Louisiana    |
| 87.    | RCTC                Wholesale Corporation                        | Virginia     |
| 88.    | Saginaw                Bay Cellular Company                      | Michigan     |
| 89.    | Six                Zulu Echo, LLC                                | Delaware     |
| 90.    | Southern                Illinois Cellular Corp.                  | Illinois     |
| 91.    | Southern                Illinois RSA Partnership                 | Illinois     |

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|   | Name                of Guarantor                                    | Jusrisdiction |
|--------|--------------------------------------------------------------------------|---------------|
| 92.    | Switch                2000 LLC                                           | Minnesota     |
| 93.    | Telecor                Cellular, Inc.                                    | Louisiana     |
| 94.    | Tucson                21 Cellular Limited Partnership                    | Delaware      |
| 95.    | UC/PTC                of Wisconsin, LLC                                  | Wisconsin     |
| 96.    | Universal                Cellular, Inc.                                  | Wisconsin     |
| 97.    | Virginia                Cellular LLC                                     | Virginia      |
| 98.    | Western                CLEC Corporation                                  | Delaware      |
| 99.    | Western                COG Corporation                                   | Delaware      |
| 100.   | Western                Wireless International Austria Corporation        | Delaware      |
| 101.   | Western                Wireless International Bolivia III Corporation    | Delaware      |
| 102.   | Western                Wireless International Corporation                | Delaware      |
| 103.   | Western                Wireless International Georgia Corporation        | Delaware      |
| 104.   | Western                Wireless International Ghana Corporation          | Delaware      |
| 105.   | Western                Wireless International Haiti Corporation          | Delaware      |
| 106.   | Western                Wireless International Holding Corporation        | Delaware      |
| 107.   | Western                Wireless International Ivory Coast Corporation    | Delaware      |
| 108.   | Western                Wireless International Ivory Coast II Corporation | Delaware      |
| 109.   | Western                Wireless International Kosovo Corporation         | Delaware      |
| 110.   | Western                Wireless International SakSat Corporation         | Delaware      |
| 111.   | Western                Wireless International Slovenia Corporation       | Delaware      |
| 112.   | Western                Wireless International Slovenia II Corporation    | Delaware      |
| 113.   | Western                Wireless LLC                                      | Washington    |
| 114.   | WWC                CLEC Holding Corporation                              | Delaware      |
| 115.   | WWC                Holding Co., Inc.                                     | Delaware      |
| 116.   | WWC                License Holding LLC                                   | Delaware      |
| 117.   | WWC                License LLC                                           | Delaware      |
| 118.   | WWC                Systems Purchasing Corporation                        | Delaware      |
| 119.   | WWC                Texas RSA Holding Corporation                         | Delaware      |
| 120.   | WWC                Texas RSA Limited Partnership                         | Delaware      |