LIST OF SUBSIDIARIES
Virco Inc.
2027 Harpers Way
Torrance, CA 90501
Delkay Plastics- Inactive
2027 Harpers Way
Torrance, CA 90501
Virtue of California, Inc-Inactive
2027 Harpers Way
Torrance, CA 90501
Virsan S. A. DE C.V.- Inactive
2027 Harpers Way
Torrance, CA 90501