EX-21 4 kl00940_ex21.txt EXHIBIT 21. SUSIDIARY EXHIBIT 21 SUBSIDIARIES OF GREG MANNING AUCTIONS, INC. The subsidiaries of Greg Manning Auctions, Inc., which are wholly owned except where indicated, are as follows: Jurisdiction of Name Incorporation ------------------------------------------------- --------------- A-Mark Precious Metals, Inc. New York Spectrum Numismatics International, Inc. California Teletrade, Inc. Delaware Ivy & Manning Philatelic Auctions, Inc. Texas Greg Manning Galleries, Inc. New York H.R. Harmer, Inc. Delaware Kensington Associates, LLC California Greg Manning Nutmeg Auctions, Inc. Delaware North American Certified Trading, LLC California Spectrum Auction Services, LLC Delaware Superior Sports Auctions, LLC Delaware Bowers & Merena Galleries, LLC Delaware Kingswood Coin Auctions, LLC Delaware Spectrum PMI, Inc.(1) Delaware Greg Manning Auctions Real Estate, LLC New York Corinphila Auktionen AG (3) Switzerland Heinrich Kohler Berliner Briefmarken-Auktionen GmbH(2) Germany Heinrich Kohler Auktionshaus, GmbH & Co.KG Germany Heinrich Kohler Briefmarkenhandel, GmbH & Co. KG Germany Heinrich Kohler Verwaltungs, GmbH Germany Auctentia Deutschland, GmbH Germany Auctentia Subastas, S.L. Spain GMAI Auctentia Central de Compras, S.L.U. Spain GMAI-Auctentia Europe, S.L. Spain John Bull Stamp Auctions, Ltd. Hong Kong --------------------- (1) 80% owned by Greg Manning Auctions, Inc.; 20% owned by Auctentia, S.L., effective July 15, 2005 (2) 66.67% owned by Greg Manning Auctions, Inc. (3) 65% owned by Greg Manning Auctions, Inc.; effective July 31, 2005, 100% owned by Greg Manning Auctions, Inc.