Exhibit 21

Subsidiaries of Neenah Enterprises, Inc.

Neenah Enterprises, Inc. (formerly ACP Holding Company) DE NFC Castings, Inc. DE Neenah Foundry Company WI Neenah Transport, Deeter Foundry, Inc. Inc. WI NE Cast Alloys, Inc. Gregg Industries, (Shell) Inc. CA CA Mercer Forge Dalton CorporationCorporation DE IN A&M Dalton Corporation, Dalton Corporation, Specialities, Inc. J Kendallville Manufacturing ___Stryker Machining PA Facility Facility IN OH Dalton Corporation, Dalton Corporation, Warsaw Manufacturing _|___Ashland Manufacturing Facility Facility IN OH Advanced Cast Morgan’s Welding, Inc. Products, Inc. 1 PA DE Belcher Corporation Peerless Corporation (Shell) _L (Shell) DE OH