<DOCUMENT>
<TYPE>EX-21.1
<SEQUENCE>3
<FILENAME>e602340_ex21-1.txt
<DESCRIPTION>SUBSIDIARIES
<TEXT>

Exhibit 21.1

                                  Subsidiaries

Name                            Jurisdiction of Incorporation    Ownership
----                            -----------------------------    ---------
Gales Acquisition Group, Inc.             Delaware               100% (Direct)

Air Industries Machining, Corp.           New York               100% (Indirect)

Sigma Metals, Inc.                        New York               100% (Direct)
</TEXT>
</DOCUMENT>
