EXHIBIT 21
SUBSIDIARIES OF REGISTRANT
| Name and State or other Jurisdiction of Incorporation |
Registrant’s Percentage Ownership |
||
| U. S. Subsidiaries |
|||
| C/P Products Corp, an Indiana corporation |
100 | % | |
| United Sales and Warehouse of Texas, Inc., a Texas corporation |
100 | % | |
| Foreign Subsidiaries: |
|||
| The Coast Distribution System (Canada) Inc., Quebec, Canada |
100 | % | |
| Ai-wek a.k.a Eurasia Recreational Vehicle Accessories Taiwan Company |
100 | % | |
In accordance with the instructions set forth in Paragraph (b) of Item 601 of Regulation S-K, there have been omitted those subsidiaries that, if considered in the aggregate as a single subsidiary, would not have constituted a significant subsidiary as of December 31, 2005.