IDT America of Virginia, LLC (DE)

American Shale Oil Corporation (DE)

American Shale Oil, LLC (DE), Assumed Name in TX: AMSO, LLC

AMSO Holdings I, Inc. (DE)

AMSO Holdings, LLC (DE)

Broad-Atlantic Associates, LLC (DE)

Broad-Atlantic Realty, LLC (DE)

Dipchip Corp. (NY)

Entrix Telecom, Inc. (DE)

Genie Energy Corporation (DE)

IDT 225 Old NB Road Holdings, Inc. (DE)

IDT 225 Old NB Road, LLC (DE)

IDT 226 Old NB Road Holdings, Inc. (DE)

IDT 226 Old NB Road, LLC (DE)

IDT Advanced Communication Services, LLC (NJ)

IDT America, Corp. (NJ)

IDT Capital, Inc. (DE)

IDT Domestic Telecom, Inc. (DE), NJ dba Mobiltalker

IDT Domestic-Union, LLC (DE)

IDT Energy, Inc. (DE)

IDT Financial Services, LLC (DE)

IDT International Telecom, Inc. (DE)

IDT Investments Inc. (NV)

IDT Spectrum, Inc. (DE)

IDT Spectrum, LLC (DE)

IDT Stored Value Services, Inc. (DE)

IDT Telecom, Inc. (DE)

IDT Telecom, LLC (DE)

IDT Wireless, Inc. (DE)

King Telecom, LLC (DE)

Net2Phone Cable Telephony, LLC (DE)

Net2Phone Global Services, LLC Net2Phone, Inc. (DE)

North American Energy, Inc. (DE)

NTOP Holdings, LLC (DE)

PICUP, LLC (DE)

Telecard Network, L.L.C. (NJ)

Touch-N-Buy, LLC (DE)

TúYo Mobile, LLC (DE)

Union CT Telecom, L.L.C. (NJ)

Union Romerias Georgia, LLC (DE)

Union Telecard Alliance, LLC (DE)

Union Telecard Arizona, LLC (NV)

Union Telecard Connecticut, LLC (DE)

Union Telecom Texas LLC (TX)

UTA Web Sales LLC (DE)

Winstar Holdings, LLC (DE)

Winstar Spectrum, LLC (DE)

Zedge Holdings, Inc. (DE)

DirectTel Dutch Holdings B.V.

DYP C.V.

Expercom S.A.

Homer Dutch Holdings B.V.

IDT Brasil Telecomunicações Ltda

IDT Brazil Limitada

IDT Card Services Ireland Limited

IDT Chile S.A.

IDT Corporation de Argentina S.A.

IDT Denmark ApS

IDT Dutch Holdings B.V.

IDT Europe B.V.B.A.

IDT Financial Services Holding Limited

IDT Financial Services Limited

IDT France SARL

IDT Germany GmbH

IDT Global Limited

IDT Inter Direct Tel Sweden AB

IDT Italia S.R.L.

IDT Netherlands B.V.

IDT Peru S.R.L.

IDT Puerto Rico & Co.

IDT Switzerland GmbH

IDT Telecom Asia Pacific (Australia) PTY. LTD.

IDT Telecom Asia Pacific Limited

IDT Telecom South Africa (PTY) LTD

Interdirect Tel Limited

MJP C.V.

MST Dutch Holdings B.V.

NewPhone Dutch Holdings B.V.

Prepaid Cards B.V.B.A.

Pryd Dutch Holdings B.V.

SPD Dutch Holdings B.V.

SPD Puerto Rico Corp

STA Dutch Holdings B.V.

Strategic Dutch Holdings B.V.

TimeTel Dutch Holdings B.V.

TLT Dutch Holdings B.V.

WorldTalk Dutch Holdings B.V.

Zedge Dutch Holdings B.V.

Zedge Limited

Zedge Nordic NUF Limited