PEERLESS SYSTEMS CORP - FORM S-1 - EX-21.1 - REGISTRANT'S WHOLLY-OWNED SUBSIDIARIES

file	filename
S-1 - FORM S-1 - PEERLESS SYSTEMS CORP	psc_s1-062211.htm
EX-4.3 - SPECIMEN WARRANT CERTIFICATE - PEERLESS SYSTEMS CORP	ex4-3.htm
EX-4.4 - FORM OF WARRANT AGREEMENT BETWEEN PEERLESS SYSTEMS CORPORATION AND WARRANT AGENT - PEERLESS SYSTEMS CORP	ex4-4.htm
EX-4.2 - SPECIMEN CERTIFICATE OF PEERLESS SYSTEMS CORPORATION COMMON STOCK - PEERLESS SYSTEMS CORP	ex4-2.htm
EX-23.1 - CONSENT OF ERNST & YOUNG LLP, THE INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM OF PEERLESS SYSTEMS CORPORATION - PEERLESS SYSTEMS CORP	ex23-1.htm

Exhibit 21.1

Peerless Systems Corporation Wholly-Owned Subsidiaries


Entity		State of Organization
Peerless Asset Management Inc.		Delaware
Locksmith Capital Advisors Inc.		Delaware
Peerless Value Opportunity Fund		Deleware

PEERLESS SYSTEMS CORP - FORM S-1 - EX-21.1 - REGISTRANT'S WHOLLY-OWNED SUBSIDIARIES - June 23, 2011