.
.
.
EXHIBIT 21.1
SUBSIDIARIES OF REGISTRANT
STATE OF INCORPORATION
OR FOREIGN JURISDICTION
OF ORIGINATION
-------------------------------------
PRG-Schultz Australia, Inc. Georgia
Cost Recovery Professional PTY LTD Australia
Profit Recovery Professional PTY LTD Australia
The Profit Recovery Group Belgium, Inc. Georgia
PRG-Schultz Canada, Inc. Georgia
PRG-Schultz Canada Corp. Canada
The Profit Recovery Group Germany, Inc. Georgia
PRG-Schultz (Deutschland) Gmbh Germany
PRG-Schultz France, Inc. Georgia
The Profit Recovery Group Mexico, Inc. Georgia
The Profit Recovery Group Holdings Mexico, S de RL de CV Mexico
The Profit Recovery Group Servicios Mexico, S de RL de CV Mexico
The Profit Recovery Group de Mexico, S de RL de CV Mexico
PRG-Schultz USA, Inc. Georgia
PRGRS, Inc. Delaware
PRGLS, Inc. Delaware
The Profit Recovery Group Netherlands, Inc. Georgia
PRG-Schultz Nederland, B.V. Netherlands
The Profit Recovery Group New Zealand, Inc. Georgia
The Profit Recovery Group Asia, Inc. Georgia
PRG-Schultz International PTE LTD Singapore
PRG-Schultz Suzhou' Co. Ltd China
The Profit Recovery Group South Africa, Inc. Georgia
The Profit Recovery Group Switzerland, Inc. Georgia
PRG International, Inc. Georgia
PRGFS, Inc. Delaware
The Profit Recovery Group Italy, Inc. Georgia
PRG-Schultz Italia SRL Italy
The Profit Recovery Group Spain, Inc. Georgia
PRG-Schultz Espana, S.A. Spain
PRG Holding Co. (France) No. 1, LLC Delaware
PRG Holding Co. (France) No. 2, LLC Delaware
PRG-Schultz Japan, Inc. Georgia
PRG-Schultz Puerto Rico, Inc. Georgia
PRG-Schultz Puerto Rico Puerto Rico
The Profit Recovery Group Costa Rica, Inc. Georgia
PRG USA, Inc. Georgia
PRG-Schultz Norway, Inc. Georgia
The Profit Recovery Group Portugal, Inc. Georgia
PRG International CR s.r.o. Czech Republic
PRG-Schultz Colombia Ltda Colombia
PRG-Schultz Svenska A.B. Sweden
PRG-Schultz Venezuela S.R.L. Venezuela
HS&A Acquisition UK, Inc. Texas
Tamebond Limited United Kingdom
J&G Associates Limited United Kingdom
PRG-Schultz UK, Ltd. United Kingdom
Howard Schultz & Associates (Asia) Limited Hong Kong
HS&A International PTE LTD Singapore
PRG-Schultz (Thailand) Co., Limited Thailand
Howard Schultz de Mexico, S.A. de C.V. Mexico
PRG-Schultz Insurance Limited Bermuda
Profit Recovery Brasil Ltda Brazil
The Profit Recovery Group Argentina, S.A. Argentina
Meridian Corporation Limited Jersey
JA Ewing, Inc. New York
Meridian VAT Reclaim Operations Limited Ireland
Meridian VAT Processing (N. America) Limited Ireland
Meridian VAT Reclaim, Inc. Delaware
Meridian VAT Reclaim Canada, Inc. Canada
Meridian VAT Processing (International) Limited Ireland
Meridian Sverige Sweden
Meridian VAT Reclaim Services Limited United Kingdom
Meridian VAT Reclaim France, S.A.R.L. France
Meridian VAT Reclaim Hong Kong Limited Hong Kong
Meridian VAT Reclaim (Pty) Limited South Africa
VATClaim International (Pty) Limited South Africa
Meridian VAT Reclaim (India) Private Limited India
Meridian VAT Reclaim (UK) Limited United Kingdom
VAT Claim International (UK) Limited United Kingdom
Meridian VAT Reclaim (Australia PTY) Limited Australia
Meridian VAT Reclaim (Schweiz) AG Switzerland
Meridian, Inc. Japan
Meridian VAT Reclaim Korea Company Limited Korea
Meridian VAT Reclaim GmbH Germany
Meridian VAT Processing (Japan) Limited Ireland