EXHIBIT 21 SUBSIDIARIES OF ELITE JURISDICTION OF TECHNOLOGIES, INC. INCORPORATION - --------------------- --------------- Scanlan Music Michigan Temporary Help Connection* Michigan Virtual Enterprise Georgia Elevation Strategic Partners Georgia * The Company is involved in litigation with the former owner of Temporary Help Connection regarding the rescission of the acquisition of Temporary Help Connection. Management expects to prevail in the litigation. (See Part I, Item 3 - - Legal Proceedings). (Continued)