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EXHIBIT 21
UNITED INDUSTRIAL CORPORATION
List of Subsidiaries
As of March 1, 2007
Name of Subsidiary |
| State |
| Approximate |
|
|
|
|
|
AAI Corporation |
| Maryland |
| 100% (a) |
|
|
|
|
|
AAI Services Corporation (formerly AAI Engineering Support, Inc.) |
| Maryland |
| 100% (b) |
|
|
|
|
|
McTurbine Inc. |
| Texas |
| 100% (c) |
|
|
|
|
|
AAI / ACL Technologies, Inc. |
| Maryland |
| 100% (b) |
|
|
|
|
|
AAI / ACL Technologies Europe Limited |
| Great Britain |
| 100% (d) |
|
|
|
|
|
AAI Aerosonde Pty Ltd |
| Victoria, Australia |
| 100% (b) |
|
|
|
|
|
Aerosonde Pty Ltd |
| Victoria, Australia |
| 100% (e) |
|
|
|
|
|
Aerosonde North America Incorporated |
| Colorado |
| 100% (b) |
|
|
|
|
|
Electric Transit, Inc. |
| Ohio |
| 35% (b) |
|
|
|
|
|
ESL Defence (Holdings) Ltd. |
| Great Britain |
| 100% (b) |
|
|
|
|
|
ESL Defence Limited |
| Great Britain |
| 100% (f) |
|
|
|
|
|
Symtx, Inc. |
| Delaware |
| 100% (b) |
(a) Percentage owned by United Industrial Corporation.
(b) Percentage owned by AAI Corporation.
(c) Percentage owned by AAI Services Corporation.
(d) Percentage owned by AAI/ACL Technologies, Inc.
(e) Percentage owned by AAI Aerosonde Pty Ltd.
(f) Percentage owned by ESL Defence (Holdings) Ltd.
All of the subsidiaries listed above are included in the consolidated financial statements of United Industrial Corporation.