EXHIBIT 21.1

Subsidiaries of the Company

Hertz Computer Corporation incorporated under the law of New York. (1)

Hergo Ergonomic Support Systems, Inc. incorporated under the laws of 
New York. (1)

Hertz Computer System (1985) Ltd. (Hertz-Israel) incorporated under the laws 
of the State of Israel. (2)

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1. Will have become subsidiaries of the Company upon the recapitalization
   immediately prior to the Effective Date.

2. A subsidiary of Hertz Computer Corporation.