Exhibit 21.1

ABX Holdings, Inc.

List of Significant Subsidiaries

December 31, 2007

1. ABX Air, Inc., a Delaware Corporation

2. ABX Material Services, Inc., an Ohio Corporation

3. ABX Cargo Services, Inc., an Ohio Corporation

4. Cargo Holdings International, Inc., a Florida Corporation

5. Capital Cargo International Airlines, Inc., a Florida Corporation

6. Air Transport International Limited Liability Company, a Nevada Limited Liability Company

7. Cargo Aircraft Management, Inc., a Florida Corporation

8. LGSTX Services, Inc., a Florida Corporation