Exhibit 21

Active Subsidiaries of Registrant

Name	State of Organization
Kinro, Inc.	Ohio
Kinro Manufacturing, Inc.	Delaware
Kinro Holding, Inc.	New York
Kinro Texas Limited Partnership	Texas
Kinro Tennessee Limited Partnership	Tennessee
Lippert Components, Inc.	Delaware
Lippert Holding, Inc.	New York
Lippert Components Manufacturing, Inc.	Delaware
Lippert Components Texas Limited Partnership	Texas
Lippert Tire & Axle, Inc.	Delaware
Lippert Tire & Axle Holding, Inc.	New York
Lippert Tire & Axle Texas Limited Partnership	Texas
Coil Clip, Inc.	Delaware
BBD Realty Texas Limited Partnership	Texas
LD Realty, Inc.	Delaware
Zieman Manufacturing Company	California
Trailair, Inc.	Missouri