EXHIBIT 21 - Active Subsidiaries of Registrant

                                                        State of
               Name                                   Incorporation
               ----                                   -------------
                                                      
               Kinro, Inc.                            Ohio
                                                      
                                                      
               Kinro Manufacturing, Inc.              Delaware
                                                      
                                                      
               Kinro Holding, Inc.                    New York
                                                      
                                                      
               Shoals Supply, Inc.                    Delaware
                                                      
                                                      
               Shoals Supply Holding, Inc.            New York
                                                      
                                                      
               Lippert Components, Inc.               Delaware
                                                      
                                                      
               Kinro Texas Limited Partnership        Texas Partnership
                                                      
                                                      
               Kinro Tennessee Limited Partnership    Tennessee Partnership
                                                      
                                                      
               Shoals Supply Texas                    
                 Limited Partnership                  Texas Partnership
                                                      
                                                      
               Shoals Supply Tennessee                
                 Limited Partnership                  Tennessee Partnership