Exhibit 21

LIST OF RALCORP HOLDINGS, INC. SUBSIDIARIES

Bremner Food Group, Inc.	Sugar Kake Cookie Inc.
State of Incorporation: Nevada	State of Incorporation: Delaware
Community Shops, Inc.	The Bun Basket, Inc.
State of Incorporation: Illinois	State of Incorporation: Michigan
Cottage Bakery, Inc.	The Carriage House Companies, Inc.
State of Incorporation: California	State of Incorporation: Delaware
Flavor House Products, Inc.	Waffle Holdings Ltd.
State of Incorporation: Delaware	Organized under the laws of British Columbia, Canada
Heritage Wafers, LLC	Western Waffles Corp.
State of Incorporation: Wisconsin	Organized under the laws of British Columbia, Canada
Lofthouse Bakery Products, Inc.
State of Incorporation: Nevada
Medallion Foods, Inc.
State of Incorporation: Arkansas
National Oats Company
State of Incorporation: Nevada
Nutcracker Brands, Inc.
State of Incorporation: Georgia
Parco Foods, L.L.C.
State of Incorporation: Delaware
PL Financial Incorporated
State of Incorporation: Nevada
RAH Canada Limited Partnership
Canadian Limited Partnership
Ralcorp Frozen Bakery Products, Inc.
State of Incorporation: Delaware
Ralcorp Receivables Corporation
State of Incorporation: Nevada
Ralston Food Sales, Inc.
State of Incorporation: Nevada
RH Financial Corporation
State of Incorporation: Nevada
Ripon Foods, Inc.
State of Incorporation: Wisconsin