EXHIBIT 21.1

LIST OF SUBSIDIARIES OF REGISTRANT

as of

OCTOBER ___, 2007

Strategic Outsourcing, Inc., a Delaware corporation and wholly owned subsidiary of SOI Holdings, Inc.

Amlease Corporation, a Delaware corporation and wholly owned subsidiary of Strategic Outsourcing, Inc.

FLSUB-37, Inc., a Florida corporation and wholly owned subsidiary of Strategic Outsourcing, Inc.

FLSUB-38, Inc., a Florida corporation and wholly owned subsidiary of Strategic Outsourcing, Inc.

Route 66 HR Outsourcing, Inc., a California corporation and wholly owned subsidiary of Strategic Outsourcing, Inc.

SOI-28 of TX, Inc., a Texas corporation and wholly owned subsidiary of Strategic Outsourcing, Inc.

SOI-30 of TX, Inc., a Texas corporation and wholly owned subsidiary of Strategic Outsourcing, Inc.

SOI-59 of TX, Inc., a Texas corporation and wholly owned subsidiary of Strategic Outsourcing, Inc.