##### 



Jurisdiction
    
    % ofof
    
    VotingIncorporation
    
    Equityor
    
    OwnedName of Subsidiary
    
    Organization
    
    by ParentBowater Mersey Paper Company Limited
    
    Nova Scotia
    
    
    49
    %Cable One, Inc.
    
    Delaware
    
    
    100
    %Capitol Fiber, Inc.
    
    Maryland
    
    
    80
    %CourseAdvisor, Inc.
    
    Delaware
    
    
    100
    %The Daily Herald Company
    
    Washington
    
    
    100
    %El Tiempo Latino LLC
    
    Delaware
    
    
    100
    %Express Publications Company, LCC
    
    Delaware
    
    
    100
    %Greater Washington Publishing, Inc.
    
    Delaware
    
    
    100
    %Kaplan, Inc.
    
    Delaware
    
    
    99.35
    %American Educational Resources, Inc.
    
    Massachusetts
    
    
    100
    %Kaplan Professional Holdings, Inc.
    
    Delaware
    
    
    100
    %DF Institute, Inc.
    
    Illinois
    
    
    100
    %Dearborn Financial Publishing, Inc.
    
    Illinois
    
    
    100
    %Education Connection Services, Inc.
    
    Delaware
    
    
    100
    %Kaplan Netherlands B.V
    
    The Netherlands
    
    
    100
    %Kaplan Singapore Pte. Ltd.
    
    Singapore
    
    
    100
    %Asia Pacific Management Institute Pte Ltd.
    
    Singapore
    
    
    100
    %Asia Pacific Management Institute Limited
    
    Hong Kong
    
    
    100
    %Asia Pacific Management Institute(s) Pte
Limited
    
    Singapore
    
    
    100
    %Lotus Advertising Pte Ltd.
    
    Singapore
    
    
    100
    %Management Development Institute (HK)
Limited
    
    Hong Kong
    
    
    100
    %The Financial Training (Shanghai) Co., Ltd.
    
    China (PR)
    
    
    100
    %Shanghai Kai Bo Education Investment Management
Co. Limited
    
    China (PR)
    
    
    40
    %Accountancy & Business College Holdings Limited
    
    Ireland
    
    
    100%
    (a)Accountancy & Business College (Ireland)
Limited
    
    Ireland
    
    
    100
    %Methley Limited
    
    Ireland
    
    
    100
    %Kitagarth Services
    
    Ireland
    
    
    100
    %Accountancy & Business College (Software)
Limited
    
    Ireland
    
    
    100
    %
 1




---



##### 



Jurisdiction
    
    % ofof
    
    VotingIncorporation
    
    Equityor
    
    OwnedName of Subsidiary
    
    Organization
    
    by ParentDBS Training Limited
    
    Ireland
    
    
    100
    %European Business School (Ireland) Limited
    
    Ireland
    
    
    100
    %LSB College Limited
    
    Ireland
    
    
    100
    %Buccleuch Estates Limited
    
    Ireland
    
    
    100
    %Newhall Printing Co. Limited
    
    Ireland
    
    
    100
    %The Dublin Business School Limited
    
    Ireland
    
    
    100
    %DBS Education (Malaysia) SDN BHD
    
    Malaysia
    
    
    100
    %Coxcourt Limited
    
    Ireland
    
    
    100
    %Kidum Enterprises and Publishing (1981) Ltd.
    
    Israel
    
    
    100
    %Lachman Test Preparation Ltd.
    
    Israel
    
    
    100
    %Kidum Test Preparation Ltd.
    
    Israel
    
    
    100
    %Kidum IT Ltd.
    
    Israel
    
    
    100
    %Kidum Enterprises Management & Marketing
(1995) Ltd.
    
    Israel
    
    
    100
    %W.S.I. Training Ltd.
    
    Israel
    
    
    100
    %KPE LLC
    
    Delaware
    
    
    100
    %EduNeering Holdings, Inc.
    
    Delaware
    
    
    100
    %Kaplan Test Prep and Admissions Limited
    
    England & Wales
    
    
    100
    %Kaplan (Canada) Ltd.
    
    Ontario
    
    
    100
    %U.S. CPA ExamPrep, Inc.
    
    Ontario
    
    
    100
    %Kaplan Educational Services de Mexico, S. de R.L. de C.V.
    
    Mexico
    
    
    99
    %Education HR Services Mexico, S. de R.L. de C.V.
    
    Mexico
    
    
    99
    %Kaplan English Colleges Pty Limited
    
    Australia
    
    
    100
    %International House Queensland English Language
College Pty Limited
    
    Australia
    
    
    100
    %Access Learning Institutes Pty Limited
    
    Australia
    
    
    100
    %Kaplan Higher Education Corporation
    
    Delaware
    
    
    100
    %Andon Colleges, Inc.
    
    California
    
    
    100
    %DEST Education Corporation
    
    California
    
    
    100
    %California Academy of Merchandising, Art & Design,
Inc.
    
    Delaware
    
    
    100
    %
 2




---



##### 



Jurisdiction
    
    % ofof
    
    VotingIncorporation
    
    Equityor
    
    OwnedName of Subsidiary
    
    Organization
    
    by ParentCHI Acquisition Corp.
    
    Delaware
    
    
    100
    %Computer Hardware Service Company, Inc.
    
    Pennsylvania
    
    
    100
    %Denver Acquisition Corp.
    
    Delaware
    
    
    100
    %Educational Ventures (Texas), Inc.
    
    Delaware
    
    
    100
    %HBC Acquisition Corp.
    
    Delaware
    
    
    100
    %Heritage-KHEC, Inc.
    
    Nevada
    
    
    100
    %ICM Acquisition Corp.
    
    Delaware
    
    
    100
    %Iowa College Acquisition Corp.
    
    Delaware
    
    
    100
    %KHEC-Albuquerque, Inc.
    
    New Mexico
    
    
    100
    %KHEC-Florida, Inc.
    
    Florida
    
    
    100
    %KHEC-Maine, Inc.
    
    Maine
    
    
    100
    %Andover College
    
    Maine
    
    
    100
    %MTSX Acquisition Corp.
    
    Delaware
    
    
    100
    %Maric Learning Systems
    
    California
    
    
    100
    %New Hampshire Acquisition Corp.
    
    Delaware
    
    
    100
    %Hesser, Inc.
    
    New Hampshire
    
    
    100
    %OIOPT Acquisition Corp.
    
    Delaware
    
    
    100
    %Palo Vista College of Nursing & Allied Health
Sciences, Inc.
    
    California
    
    
    100
    %Quest Ventures, LLC
    
    Delaware
    
    
    100
    %Texas Educational Ventures, LLP
    
    Texas
    
    
    100
    %RETS Acquisition Corp.
    
    Massachusetts
    
    
    100
    %SACMD Acquisition Corp.
    
    Delaware
    
    
    100
    %Sawyer-KHEC, Inc.
    
    Indiana
    
    
    100
    %Sawyer College, Inc.
    
    Indiana
    
    
    100
    %Scottsdale Educational Center for Allied Health
Careers, Incorporated
    
    Arizona
    
    
    100
    %Tesst-Kap, LLC
    
    Delaware
    
    
    100
    %Thompson Education, LLC
    
    Delaware
    
    
    100
    %Kaplan International, Inc.
    
    Delaware
    
    
    100
    %
 3




---



##### 



Jurisdiction
    
    % ofof
    
    VotingIncorporation
    
    Equityor
    
    OwnedName of Subsidiary
    
    Organization
    
    by ParentKaplan IT, Inc.
    
    Georgia
    
    
    100
    %Kaplan IT Limited
    
    England & Wales
    
    
    100
    %Kaplan IT (PTY) Limited
    
    South Africa
    
    
    100
    %Kaplan Mexico Holdings, LLC
    
    Delaware
    
    
    100
    %Kaplan (India) Private Limited
    
    India
    
    
    95
    %Kaplan (PR) Inc.
    
    Puerto Rico
    
    
    100
    %Kaplan Test Prep International, Inc.
    
    California
    
    
    100
    %Aspect Education, Inc.
    
    California
    
    
    100
    %Aspect Education Sydney Pty Limited
    
    Australia
    
    
    100
    %Aspect ILA Sydney Pty Limited
    
    Australia
    
    
    100
    %Aspect ILA Perth Pty Limited
    
    Australia
    
    
    100
    %International Language Academies Education (NZ) Limited
    
    New Zealand
    
    
    100
    %ILA South Pacific Limited
    
    New Zealand
    
    
    100
    %Kaplan U.K. Limited
    
    England & Wales
    
    
    100
    %Aspect Education Limited
    
    England & Wales
    
    
    100
    %Aspect (Beijing) Education Information
Consulting Co. Ltd.
    
    China (PR)
    
    
    100
    %I.S. Holdings, Inc.
    
    British Columbia
    
    
    100
    %Pacific Language Institute
(Vancouver),Inc.
    
    British Columbia
    
    
    100
    %Stin Holdings, Inc.
    
    British Columbia
    
    
    100
    %Pacific Language Institute (Toronto),
Inc.
    
    Ontario
    
    
    100
    %Aspect Education UK Limited
    
    England & Wales
    
    
    100
    %Aspect Educational Services Limited
    
    England & Wales
    
    
    100
    %Aspect US Holdings Limited
    
    England & Wales
    
    
    100
    %Aspect International Language Schools II BV
    
    The Netherlands
    
    
    100
    %Aspect Education Sweden AB
    
    Sweden
    
    
    100
    %Aspect International Language Academies
Limited
    
    England & Wales
    
    
    100
    %Aspect International Language Schools Corp.
    
    Canada
    
    
    100
    %Aspect International Language Schools
Limited
    
    Ireland
    
    
    100
    %
 4




---



##### 



Jurisdiction
    
    % ofof
    
    VotingIncorporation
    
    Equityor
    
    OwnedName of Subsidiary
    
    Organization
    
    by ParentAspect Internationale Sprachschule GmbH
    
    Germany
    
    
    100
    %Aspect Language Schools Limitada
    
    Columbia
    
    
    50
    %Aspect Language Schools Limited
    
    Switzerland
    
    
    100
    %Aspect S.A.R.L. France
    
    France
    
    
    100
    %British VirginOptagon International Limited BVI
    
    Islands
    
    
    100
    %Aspect Education (Hong Kong) Limited
    
    Hong Kong
    
    
    100
    %Kaplan International Holdings Limited
    
    England & Wales
    
    
    100
    %Kaplan Higher Education Limited
    
    England & Wales
    
    
    100
    %Kaplan Financial Limited
    
    England & Wales
    
    
    100
    %Emile Woolf College Limited
    
    England & Wales
    
    
    100
    %Kaplan Financial (Singapore) Pte. Limited
    
    Singapore
    
    
    100
    %Kaplan Financial (HK) Limited
    
    Hong Kong
    
    
    100
    %Profound Development Limited
    
    Hong Kong
    
    
    100
    %Profound Times Limited
    
    Hong Kong
    
    
    100
    %Hawksmere Limited
    
    England & Wales
    
    
    100
    %Hawksmere Employee Benefit Trust Company Limited.
    
    England & Wales
    
    
    100
    %HLT Holdings Limited
    
    England & Wales
    
    
    100
    %HLT Properties Limited
    
    England & Wales
    
    
    100
    %Holborn College Limited
    
    England & Wales
    
    
    100
    %Kaplan International Colleges U.K. Limited
    
    England & Wales
    
    
    100
    %Kaplan Colleges Private Limited
    
    India
    
    
    100
    %Kaplan International Colleges (Private)
Limited
    
    Pakistan
    
    
    100
    %Kaplan Glasgow Limited
    
    England & Wales
    
    
    100
    %Kaplan International Colleges Limited
    
    Nigeria
    
    
    100
    %Kaplan Liverpool Limited
    
    England & Wales
    
    
    100
    %Kaplan NT Limited
    
    England & Wales
    
    
    100
    %Kaplan US Limited
    
    England & Wales
    
    
    100
    %Kaplan Law School Limited
    
    England & Wales
    
    
    100
    %
 5




---



##### 



Jurisdiction
    
    % ofof
    
    VotingIncorporation
    
    Equityor
    
    OwnedName of Subsidiary
    
    Organization
    
    by ParentKaplan Open Learning Limited
    
    England & Wales
    
    
    100
    %Kaplan Open Learning (Essex) Limited
    
    England & Wales
    
    
    100
    %Kaplan Publishing Limited
    
    England & Wales
    
    
    100
    %Foulks Lynch Limited
    
    England & Wales
    
    
    100
    %Kaplan Australia Holdings Pty Limited
    
    Australia
    
    
    100
    %Kaplan Australia Pty Limited
    
    Australia
    
    
    100
    %Kaplan Higher Education Pty Limited
    
    Australia
    
    
    100
    %Bradford College Pty Ltd.
    
    Australia
    
    
    100
    %Grange Business School Pty Ltd.
    
    Australia
    
    
    100
    %Tribeca Learning Pty Limited
    
    Australia
    
    
    100
    %Kaplan Education Pty Limited
    
    Australia
    
    
    100
    %The Institute of Management and
Development Pty Limited
    
    Australia
    
    
    100
    %Australian Property College Pty
Limited
    
    Australia
    
    
    100
    %Score! Learning, Inc.
    
    Delaware
    
    
    95.85
    %eScore.com, Inc.
    
    Delaware
    
    
    100
    %Score! Educational Centers, Inc.
    
    California
    
    
    100
    %Washington Post/Kaplan IC Limited Company
    
    Cyprus
    
    
    100
    %British VirginWise Tactic Holding Limited
    
    Islands
    
    
    40
    %Los Angeles Times-Washington Post News Service, Inc.
    
    D.C.
    
    
    50
    %Newsweek, Inc.
    
    New York
    
    
    100
    %Newsweek Budget Travel, Inc.
    
    Delaware
    
    
    100
    %Newsweek Productions, Inc.
    
    Delaware
    
    
    100
    %Newsweek Services, Inc.
    
    Delaware
    
    
    100
    %Newsweek Services (Canada), Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Media, Inc.
    
    Maryland
    
    
    100
    %Post-Newsweek Stations, Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Stations, Florida, Inc.
    
    Florida
    
    
    100
    %Post-Newsweek Stations, Houston GP, Inc.
    
    Delaware
    
    
    100
    %
 6




---



##### 



Jurisdiction
    
    % ofof
    
    VotingIncorporation
    
    Equityor
    
    OwnedName of Subsidiary
    
    Organization
    
    by ParentPost-Newsweek Stations, Michigan, Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Stations, Orlando, Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Stations, San Antonio GP, Inc.
    
    Delaware
    
    
    100
    %Post-Newsweek Productions Inc.
    
    Delaware
    
    
    100
    %Robinson Terminal Warehouse Corporation
    
    Delaware
    
    
    100
    %Washingtonpost.Newsweek Interactive Company, LLC
    
    Delaware
    
    
    100
    %WP Company LLC
    
    Delaware
    
    
    100
    %
 
 (a)
    
    Coxcourt Limited also owns voting stock in Accountancy & Business College Holdings
Limited. The combined stock ownership of Kaplan Netherlands B.V. and Coxcourt Limited in
Accounting & Business College Holdings Limited is 100%.  7