EXHIBIT 21.1
List of Subsidiaries
| Name of Subsidiary |
| Percent Owned |
|
| Jurisdiction of Organization | ||
| Bellissima Spirits LLC |
|
| 54 | % |
| Nevada | |
| BiVi LLC |
|
| 54 | % |
| Nevada | |
| United Spirits, Inc. |
|
| 100 | % |
| New York | |
| TopPop LLC |
|
| 100 | % |
| New Jersey | |
| Empire Wine and Spirits, LLC |
|
| 60 | % |
| Nevada | |