Exhibit 21
The following is a list of the direct and indirect subsidiaries of the Company as of December 31, 2007. All of the subsidiaries are wholly owned, and are included in the Consolidated Financial Statements, which are a part of this report.
| Subsidiary | State of Organization | ||||
| Regent Broadcasting Management, LLC | Delaware | ||||
| Regent Broadcasting, LLC | Delaware | ||||
| Regent Broadcasting Midwest, LLC | Delaware | ||||
| Regent Broadcasting of Mansfield, Inc. | Delaware | ||||
| Regent Licensee of Mansfield, Inc. | Delaware | ||||
| Regent Broadcasting of Albany, Inc. | Delaware | ||||
| Regent Broadcasting of Lafayette, LLC | Delaware | ||||
| Regent Broadcasting of Flint, Inc. | Delaware | ||||
| Regent Broadcasting of Duluth, Inc. | Delaware | ||||
| Regent Broadcasting of Evansville/Owensboro, Inc. | Delaware | ||||
| Regent Broadcasting of Buffalo, Inc. | Delaware | ||||
| Regent Broadcasting of El Paso, Inc. | Delaware | ||||
| Regent Broadcasting of Erie, Inc. | Delaware | ||||
| Regent Licensee of Erie, Inc. | Delaware | ||||
| Regent Broadcasting of Lancaster, Inc. | Delaware | ||||
| Livingston County Broadcasters, Inc. | Illinois | ||||
| Regent Broadcasting of Lexington, Inc. | Delaware | ||||
| Regent Licensee of Lexington, Inc. | Delaware | ||||
| Regent Broadcasting of Peoria, Inc. | Delaware | ||||
| B&G Broadcasting, Inc. | Delaware | ||||
| Regent Broadcasting of San Diego, Inc. | Delaware | ||||
| Regent Licensee of San Diego, Inc. | Delaware | ||||
| Regent Broadcasting of St. Cloud, Inc. | Delaware | ||||
| Regent Licensee of St. Cloud, Inc. | Delaware | ||||
| Regent Broadcasting of St. Cloud II, Inc. | Minnesota | ||||
| RepCom, Inc. | Minnesota | ||||
| Sartell FM, Inc. | Minnesota | ||||
| Regent Broadcasting of South Carolina, Inc. | Delaware | ||||
| Regent Licensee of South Carolina, Inc. | Delaware | ||||
| Regent Broadcasting of Utica/Rome, Inc. | Delaware | ||||
| Regent Licensee of Utica/Rome, Inc. | Delaware | ||||
| Regent Broadcasting of Watertown, Inc. | Delaware | ||||
| Regent Licensee of Watertown, Inc. | Delaware | ||||
| Regent Broadcasting of Bloomington, Inc. | Delaware | ||||
| Regent Broadcasting West Coast, LLC | California | ||||
| Regent Broadcasting of Chico, Inc. | Delaware | ||||
| Regent Licensee of Chico, Inc. | Delaware | ||||
| Regent Broadcasting of Flagstaff, Inc. | Delaware | ||||
| Regent Licensee of Flagstaff, Inc. | Delaware | ||||
| Regent Broadcasting of Ft. Collins, Inc. | Delaware | ||||
| Regent Broadcasting of Grand Rapids, Inc. | Delaware | ||||
| Regent Broadcasting of Kingman, Inc. | Delaware | ||||
| Regent Licensee of Kingman, Inc. | Delaware | ||||
| Regent Broadcasting of Lake Tahoe, Inc. | Delaware | ||||
| Regent Licensee of Lake Tahoe, Inc. | Delaware | ||||
| Regent Broadcasting of Palmdale, Inc. | Delaware | ||||
| Regent Licensee of Palmdale, Inc. | Delaware | ||||
| Regent Broadcasting of Redding, Inc. | Delaware | ||||
| Regent Licensee of Redding, Inc. | Delaware | ||||