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EXHIBIT 21
P&F INDUSTRIES, INC.
SUBSIDIARIES OF THE REGISTRANT
Continental Tool Group, Inc., a Delaware Corporation
Hy-Tech Machine, Inc., a Delaware Corporation
Florida Pneumatic Manufacturing Corporation, a Florida Corporation
D/b/a Universal Tool
D/b/a Pipemaster
D/b/a Berkley Tool
Countrywide Hardware, Inc., a Delaware Corporation
Nationwide Industries, Inc., a Florida Corporation
Pacific Stair Products, Inc., a Delaware Corporation
WILP Holdings, Inc., a Delaware Corporation
Woodmark International L.P., a Delaware Limited Partnership
Old Stairs Co. LLC, a Delaware Limited Liability Company
Embassy Industries, Inc., a New York Corporation
Green Manufacturing, Inc., a Delaware Corporation