Exhibit 21.1

LIST OF LIVE VENTURES INCORPORATED SUBSIDIARIES

Name of Subsidiary (1)						Jurisdiction of Incorporation
ApplianceSmart Holdings LLC						Nevada
ApplianceSmart, Inc.						Minnesota
Better Backers Finishing LLC						Delaware
Central Steel Fabricators, Inc.						Illinois
CRO Affiliated, LLC						Delaware
Elite Builder Services, Inc.						California
Floorable, LLC						California
Flooring Affiliated Holdings, LLC						Delaware
Flooring Liquidators, Inc.						California
Marquis Affiliated Holdings LLC						Delaware
Marquis Industries, Inc.						Georgia
Marquis Real Estate Holdings, LLC						Delaware
Midwest Floor Source, Inc.						Minnesota
PMW Affiliated Holdings, LLC						Delaware
Precision Affiliated Holdings LLC						Delaware
Precision Industries, Inc.						Pennsylvania
Precision Metal Works, Inc.						Kentucky
Rocky Mountain Wholesale Flooring, Inc.						Utah
SW Affiliated Holdings LLC						Nevada
The Kinetic Co., Inc.						Wisconsin
Vintage Stock Affiliated Holdings LLC						Nevada
Vintage Stock, Inc.						Missouri

1 Other subsidiaries have been omitted because, when considered in the aggregate, they do not constitute a significant subsidiary.