EXHIBIT 21

	Jurisdiction of
Name of Subsidiaries	Incorporation
Texas Gulf Exploration & Production  Inc.	Nevada
Legal Capital, Corp.	Nevada

In accordance with Item 601(b)(21) of regulation S-K the registrant has omitted the names of particular subsidiaries because the unnamed subsidiaries, considered in the aggregate as a single subsidiary, would not have constituted a significant subsidiary as of March 31, 2014.