EXHIBIT 21
| SUBSIDIARIES OF THE COMPANY | PLACE OF INCORPORATION |
| Carolina Quarries, Inc. | Delaware |
| Kabushiki Kaisha Rock of Ages Asia | Japan |
| Keith Monument Company LLC | Delaware |
| Max Mining & Resources S.a.r.L. | Luxembourg |
| Pennsylvania Granite Corporation | Pennsylvania |
| Rock of Ages Canada, Inc. | Canada |
| Rock of Ages Kentucky Cemeteries, LLC | Delaware |
| Rock of Ages Memorials, Inc. | Delaware |
| Sioux Falls Monument Co. | South Dakota |