EXHIBIT 21

SUBSIDIARIES OF REGISTRANT

Name and State or other Jurisdiction of Incorporation	Registrant’s Percentage  Ownership
U. S. Subsidiaries
C/P Products Corp, an Indiana corporation		100	%
United Sales and Warehouse of Texas, Inc., a Texas corporation		100	%
Foreign Subsidiaries:
The Coast Distribution System (Canada) Inc., Quebec, Canada		100	%
Ai-wek a.k.a Eurasia Recreational Vehicle Accessories Taiwan Company		100	%

In accordance with the instructions set forth in Paragraph (b) of Item 601 of Regulation S-K, there have been omitted one U.S. subsidiary and four foreign subsidiaries that, if considered in the aggregate as a single subsidiary, would not have constituted a significant subsidiary as of December 31, 2010.