Exhibit 21

Subsidiaries of
J.B. POINDEXTER & CO., INC.

All subsidiaries are owned 100%, either directly or indirectly, by J.B. Poindexter & Co., Inc.

(1)EFP, LLC, a Delaware limited liability company, which also operates under the name Engineered Foam Plastics.

(2)MIC Group, LLC, a Delaware limited liability company.

(3)Morgan Truck Body, LLC, a Delaware limited liability company, which also operates under the name Morgan Corporation;  in addition, Morgan Truck Body, LLC has the following subsidiaries:

(a)Morgan Trailer Financial Corporation, a Nevada corporation; and

(b)Morgan Trailer Financial Management, L.P., a Texas Limited partnership.

(4)Truck Accessories Group, LLC., a Delaware limited liability company, operates under the following names:

(a)TAG;

(b)Century;

(c)Leer;

(d)TAG East;

(e)TAG Midwest;

(f)Retail;

(g)Leer Specialty Products;

(h)TAG West;

(i)Pace Edwards;

and has the following subsidiaries:

(a)Commercial Babcock Inc., an Ontario, Canada corporation, which operates as a division of Morgan Truck Body, LLC.;

(b)State Wide Aluminum, Inc., an Indiana corporation;

(6)Morgan Olson, LLC, a Delaware limited liability company.

(7)Federal Coach LLC, a Delaware limited liability company.

(8)Eagle Specialty Vehicles, LLC, a Delaware limited liability company.