List of subsidiaries
Exhibit (21)

Companies Doing business as State of Incorporation

National Wine & Spirits Corporation
35-0540650
700 West Morris Street
Indianapolis, IN 46225
(317) 636-6092 Same Indiana

National Wine & Spirits, Inc.
35-2064429
700 West Morris Street
Indianapolis, IN 46225
(317) 636-6092 Same Indiana

NWS - Illinois, LLC
36-4266415
2600 West 35th Street
Chicago, IL 60632
(773) 254-9000
Union Beverage Company Illinois

NWS, Inc.
36-3784235
2600 West 35th Street
Chicago, IL 60632
(773) 254-9000
Same Illinois

NWS Michigan, Inc.
38-3319025
17550 Allen Road
Brownstown, MI 48192
(734) 324-3000
Same Michigian

United States Beverage, LLC
36-4150241
700 Canal
Stamford, CT 06902
(203) 961-8215
Same Illinois

National Wine & Spirits, LLC
38-3467586
17550 Allen Road
Brownstown, MI 48192
(734) 324-3000
National Wine & Spirits of
Michigan, LLC
Michigan