1 EXHIBIT 21 REGENCY HEALTH SERVICES, INC. LIST OF WHOLLY OWNED SUBSIDIARIES 1. Hallmark Health Services, Inc. -- a Delaware corporation 2. Brittany Rehabilitation Center, Inc. -- a California corporation 3. Meadowbrook Rehabilitation Center -- a California corporation 4. Vista Knoll Rehabilitation Center, Inc. -- a California corporation 5. Paradise Rehabilitation Center, Inc. -- a California corporation 6. Rosewood Rehabilitation Center, Inc. -- a California corporation 7. Stockton Rehabilitation Center, Inc. -- a California corporation 8. North State Home Health Care, Inc. -- a California corporation 9. First Class Pharmacy, Inc. -- a California corporation 10. Paso Robles Rehabilitation Center -- a California corporation 11. Hawthorne Rehabilitation Center -- a California corporation 12. Willowview Rehabilitation Center -- a California corporation 13. Carmichael Rehabilitation Center -- a California corporation 14. Covina Rehabilitation Center -- a California corporation 15. Huntington Beach Convalescent Hospital -- a California corporation 16. Rose Rehabilitation Center -- a California corporation 17. Shandin Hills Rehabilitation Center -- a California corporation 18. Grand Terrace Rehabilitation Center -- a California corporation 19. Glendora Rehabilitation Center -- a California corporation 20. Meadowview Rehabilitation Center -- a California corporation 21. Newport Beach Rehabilitation Center -- a California corporation 22. Fairfield Rehabilitation Center -- a California corporation 23. Linda-Mar Rehabilitation Center -- a California corporation 24. Coalinga Rehabilitation Center -- a California corporation 25. Heritage Rehabilitation Center -- a California corporation 26. Harbor View Rehabilitation Center -- a California corporation 27. Fullerton Rehabilitation Center -- a California corporation 28. Evergreen Rehabilitation Center -- a California corporation 29. Casa de Vida Rehabilitation Center -- a California corporation 30. RHS Management Corporation -- a California corporation 31. Braswell Enterprises, Inc. -- a California corporation 32. Jackson Rehabilitation Center, Inc. -- a California corporation