EXHIBIT 21.1

LIST OF SUBSIDIARIES OF THE REGISTRANT

NAME OF SUBSIDIARY	JURISDICTION
JJRR, LLC		Delaware
Long Distance Savings Solutions, LLC		Delaware
Neutral Tandem, Inc.		Delaware
Neutral Tandem-Alabama, LLC		Delaware
Neutral Tandem-Arizona, LLC		Delaware
Neutral Tandem-Arkansas, LLC		Delaware
Neutral Tandem-California, LLC		Delaware
Neutral Tandem-Colorado, LLC		Delaware
Neutral Tandem-Delaware, LLC		Delaware
Neutral Tandem-Florida, LLC		Delaware
Neutral Tandem-GVT, LLC		Delaware
Neutral Tandem-Georgia, LLC		Delaware
Neutral Tandem-Hawaii, LLC		Delaware
Neutral Tandem-Idaho, LLC		Delaware
Neutral Tandem-Illinois, LLC		Delaware
Neutral Tandem-Indiana, LLC		Delaware
Neutral Tandem-Iowa, LLC		Delaware
Neutral Tandem-Kansas, LLC		Delaware
Neutral Tandem-Kentucky, LLC		Delaware
Neutral Tandem-Louisiana, LLC		Delaware
Neutral Tandem-Maine, LLC		Delaware
Neutral Tandem-Maryland, LLC		Delaware
Neutral Tandem-Massachusetts, LLC		Delaware
Neutral Tandem-Michigan, LLC		Delaware
Neutral Tandem-Minnesota, LLC		Delaware
Neutral Tandem-Mississippi, LLC		Delaware
Neutral Tandem-Missouri, LLC		Delaware
Neutral Tandem-Montana, LLC		Delaware
Neutral Tandem-Nebraska, LLC		Delaware
Neutral Tandem-Network Services, LLC		Delaware
Neutral Tandem-Nevada, LLC		Delaware
Neutral Tandem-New Hampshire, LLC		Delaware
Neutral Tandem-New Jersey, LLC		Delaware
Neutral Tandem-New Mexico, LLC		Delaware
Neutral Tandem-New York, LLC		Delaware
Neutral Tandem-North Carolina, LLC		Delaware
Neutral Tandem-North Dakota, LLC		Delaware
Neutral Tandem-Oklahoma,LLC		Delaware
Neutral Tandem-Oregon, LLC		Delaware
Neutral Tandem-Pennsylvania, LLC		Delaware
Neutral Tandem-Puerto Rico, LLC		Delaware
Neutral Tandem-Rhode Island, LLC		Delaware
Neutral Tandem-South Carolina, LLC		Delaware
Neutral Tandem-South Dakota, LLC		Delaware
Neutral Tandem-Tennessee, LLC		Delaware
Neutral Tandem-Texas, LLC		Delaware
Neutral Tandem-Utah, LLC		Delaware
Neutral Tandem-Vermont, LLC		Delaware
Neutral Tandem-Virginia, LLC		Delaware
Neutral Tandem-Washington, D.C., LLC		Delaware
Neutral Tandem-Washington, LLC		Delaware
Neutral Tandem-West Virginia, LLC		Delaware
Neutral Tandem-Wyoming, LLC		Delaware
Tinet S.p.A.		Italy