B. Riley Financial, Inc - Subsidiary List

Exhibit 21.1

Subsidiaries of B. Riley Financial, Inc. – December 31, 2023


						Jurisdiction of Organization/
Subsidiary						Incorporation
272 Advisors LLC (90% Ownership)*						Delaware
ABJ5, LLC						Delaware
AHCAC (Assignment for the Benefit of Creditors), LLC						California
ANNETNAUS (ASSIGNMENT FOR THE BENEFIT OF CREDITORS), LLC						California
Atlantic Coast Recycling of Ocean County, LLC						Delaware
Atlantic Coast Recycling, LLC						Delaware
Audience (Assignment for the Benefit of Creditors), LLC						California
B. Riley Acquisition Corp. I						Delaware
B. Riley Acquisition Corp. II						Delaware
B. Riley Acquisition Corp. III						Delaware
B. Riley Acquisition Corp. IV						Delaware
B. Riley Acquisition Corp. V						Delaware
B. Riley Acquisition Sponsor Co., I, LLC						Delaware
B. Riley Acquisition Sponsor Co., II, LLC						Delaware
B. Riley Acquisition Sponsor Co., III, LLC						Delaware
B. Riley Acquisition Sponsor Co., IV, LLC						Delaware
B. Riley Acquisition Sponsor Co., V, LLC						Delaware
B. Riley Advisory & Valuation Services, LLC (dba B. Riley Advisory Services) (85.86% Ownership)*						California
B. Riley Advisory Holdings, LLC						Delaware
B. Riley Advisory Services de Mexico, S de RL						Mexico City
B. Riley Advisory US, Inc.						Delaware
B. Riley Asset Management, LLC (90% Ownership)*						Delaware
B. Riley Brand Management, LLC						Delaware
B. Riley Capital Management, LLC						New York
B. Riley Commercial Capital, LLC						Delaware
B. Riley Corporate Services, Inc.						Delaware
B. Riley Environmental Holdings, LLC						Delaware
B. Riley Environmental MIP, LLC						Delaware
B. Riley Farber Advisory Inc. (CAN)						Ontario
B. Riley Farber Inc. (CAN)						Ontario
B. Riley Financial, Inc.						Delaware
B. Riley International, LLC						Delaware
B. Riley Operations Management Services, LLC						Delaware
B. Riley Principal 150 Sponsor Co., LLC (FAZE)						Delaware
B. Riley Principal 175 Merger Corp.						Delaware
B. Riley Principal 175 Sponsor Co., LLC						Delaware
B. Riley Principal 200 Merger Corp.						Delaware
B. Riley Principal 200 Sponsor Co., LLC						Delaware

Exhibit 21.1

Subsidiaries of B. Riley Financial, Inc. – December 31, 2023


B. Riley Principal 250 Sponsor Co., LLC (SPAC 4)						Delaware
B. Riley Principal Capital II, LLC						Delaware
B. Riley Principal Capital, LLC						Delaware
B. Riley Principal Investments RE, LLC						Delaware
B. Riley Principal Investments, LLC						Delaware
B. Riley Principal Sponsor Co. II, LLC (EOS)						Delaware
B. Riley Principal Sponsor Co. III, LLC (National)						Delaware
B. Riley Principal Sponsor Co., LLC (Alta)						Delaware
B. Riley Private Shares Management 2022-1, LLC						Delaware
B. Riley Real Estate Ventures Holdings LLC						Delaware
B. Riley Real Estate, LLC						Delaware
B. Riley Receivables, LLC						Delaware
B. Riley Retail Canada, ULC						British Columbia
B. Riley Retail Int'l., Inc						California
B. Riley Retail RE Holdings LLC						Delaware
B. Riley Retail Solutions WF, LLC						California
B. Riley Retail Solutions, LLC						California
B. Riley Retail, Inc.						California
B. Riley Securities Canada Holdings, Inc.						Delaware
B. RILEY SECURITIES CANADA ULC						British Columbia
B. Riley Securities Holdings, LLC (fka B. Riley FBR Holdings, LLC)						Delaware
B. Riley Securities, Inc.						Delaware
B. Riley Venture Capital, LLC						Delaware
B. Riley Wealth Advisors, Inc.						Washington
B. Riley Wealth Insurance, Inc.						Washington
B. Riley Wealth Management Holdings, Inc.						Delaware
B. Riley Wealth Management, Inc.						Tennessee
B. Riley Wealth Portfolio Advisers, LLC.						Delaware
B. Riley Wealth Private Shares, LLC						Delaware
B. Riley Wealth Tax Services, Inc. (fka National Tax and Financial Services)						Delaware
B. Riley Wholesale & Industrial Solutions, LLC						Delaware
Bandwave Systems, LLC						Michigan
bebe stores, inc. (76.2% ownership)*						California
Benchmark (Assignment for the Benefit of Creditors), LLC						California
Benchmark Landscaping, LLC						Delaware
BR Advisory & Investments, LLC						Delaware
BR Brand Holdings, LLC (80% Ownership)*						New York
BR Events, LLC						California
BR EXAR, LLC						Delaware
BR Financial Holdings, LLC						Delaware
BR Great Northern Mall, LLC						Delaware
BR HYATTSVILLE, LLC						Delaware

Exhibit 21.1

Subsidiaries of B. Riley Financial, Inc. – December 31, 2023


BR Troy, LLC						Delaware
BR West Village, LLC						Delaware
BRC Emerging Managers GP, LLC						Delaware
BRC Partners Management GP, LLC						Delaware
BRF Finance Co., LLC						Delaware
BRF Investments, LLC						Delaware
BR-NRG, LLC						Delaware
BRPI Acquisition Co LLC						Delaware
BRPI Executive Consulting, LLC						Delaware
BRVC bolttech II, LLC (75.73% ownership)*						Delaware
BRVC bolttech, LLC (60.66% ownership)*						Delaware
BRVC Promenade Group, LLC (94.50% ownership)*						Delaware
BRVC Pura, LLC (60.89% ownership)*						Delaware
BRVC SparkCognition, LLC (81.07% ownership)*						Delaware
BRVC Swiftly, LLC (100% ownership)						Delaware
BRVC Uniphore LLC (81.49% ownership)*						Delaware
Bullseye Business Solutions Holdings, LLC						Michigan
Bullseye Business Solutions ULC						British Columbia
Bullseye Telecom of Virginia, LLC						Virginia
Bullseye Telecom, LLC						Michigan
Classmates Media Corporation						Delaware
CrosIT Solutions Ltd.						Israel
CSEIV (Assignment for the Benefit of Creditors), LLC						California
Fandor ABC, LLC						California
FBR Capital Markets PT, Inc						Virginia
Fernish (Assignment for the Benefit of Creditors), LLC						California
FieldX (assignment for the benefit of creditors), LLC						California
Firebrandlive (assignment for the benefit of creditors), LLC						California
GA Asset Advisors, Ltd.						England & Wales
GA Australia II Pty Ltd						Victoria
GA Europe Cooperatief U.A.						Netherlands
GA Europe GmbH						Germany
GACP Finance Co., LLC						Delaware
GAEBB Group B.V.						Netherlands
GD ABC, LLC						California
Georgia Scapes HoldCo LLC (75% Ownership)*						Delaware
Georgia Scapes LLC						Delaware
GlassRatner Advisory & Capital Group, LLC (dba B. Riley Advisory Services)						Delaware
GlassRatner Brokerage Services, Inc.						Georgia
GlassRatner International, Inc.						Delaware
Great American Capital Partners, LLC						Delaware
Great American Global Partners, LLC (50% Ownership)*						California

Exhibit 21.1

Subsidiaries of B. Riley Financial, Inc. – December 31, 2023


Great American Group Intellectual Property Advisors, LLC (dba B. Riley Advisory Services)						California
Great American Group Machinery & Equipment, LLC (dba B. Riley Advisory Services)						California
Hyper Products Inc						Delaware
IEG of OC (assignment for the benefit of creditors), LLC						California
Impact Acquistion, LLC						Delaware
Impact Telecom, LLC						Nevada
ISEEU (assignment for the benefit of creditors), LLC						California
Juno Internet Services, Inc.						Delaware
Juno Online Services, Inc.						Delaware
Lingo Communications of Kentucky, LLC						Michigan
Lingo Management, LLC						Delaware
Lingo Telecom of the West, LLC (to be dissolved)						Delaware
Lingo Telecom of Virginia, LLC						Virginia
Lingo Telecom, LLC						Texas
magicJack Holdings Corporation						Delaware
magicJack L.P.						Delaware
magicJack SMB, Inc. (dba MAGICJACK FOR BUSINESS)						Florida
magicJack VocalTec Ltd.						Israel
magicJack VoIP Services, LLC						Delaware
Marconi Wireless Holdings, LLC						Delaware
MCI (assignment for the benefit of creditors), LLC						California
NAM SPECIAL SITUATIONS MANAGEMENT, LLC						Delaware
National Securities Corporation						Washington
NetZero Modecom, Inc.						Delaware
NetZero Wireless, Inc.						Delaware
NetZero, Inc.						Delaware
NHC Holdings, LLC						Delaware
One Outdoor Holdings, LLC (78.42% Ownership)*						Delaware
PAM23 (Assignment for the Benefit of Creditors), LLC						California
Passu (Assignment for the Benefit of Creditors), LLC						California
Powermat Partners LLC						Delaware
Powermat Partners Management Associates LLC						Delaware
Prime Capital Services, Inc. (dissolving)						New York
PTMILG (Assignment for the Benefit of Creditors), LLC						California
RBFST (Assignment for the Benefit of Creditors), LLC						California
ReVal Group, LLC						Delaware
Rex Healthcare Receivables, LLC						Delaware
Ridgemont Outfitters (assignment for the benefit of creditors), LLC						California
Sena Cases LLC						Delaware
Soundcast (assignment for the benefit of creditors), LLC						California
SSCTOC (Assignment for the Benefit of Creditors), LLC						California

Exhibit 21.1

Subsidiaries of B. Riley Financial, Inc. – December 31, 2023


STCO (ASSIGNMENT FOR THE BENEFIT OF CREDITORS), LLC						California
Targus Asia Pacific Co. Ltd. (Thailand)						Thailand
Targus Asia Pacific Ltd.						Hong Kong
Targus Asia Pacific PTE Ltd. (Singapore)						Korea
Targus Asia Pacific Sdn Bhd (Malaysia)						Malaysia
Targus Australia Pty Ltd						NSW
Targus Brasil Comercio De Produtos Acessorios De Informatica Ltda.						Brazil
Targus BV (Netherlands)						Netherlands
Targus Canada Ltd.						Ontario
Targus Denmark ApS						Denmark
Targus Deutschland GmbH						Germany
Targus Europe Limited						England & Wales
Targus Finland Oy						Finland
Targus Group (UK) Limited						England
Targus India Private Limited						Republic of India
Targus International Holdco (UK) Limited						England
Targus International LLC						Delaware
Targus Italy S.R.L.						Italy
Targus Japan Co. Ltd.						Japan
Targus Korea Corporation						Korea
Targus New Zealand Limited						New Zealand
Targus S.A. Belgium						Belgium
Targus SARL						France
Targus Shanghai Company Ltd.						China
Targus South Africa Pty Ltd.						South Africa
Targus Spain, S.R.L.						Spain
Targus Sweden AB						Sweden
Targus Switzerland GmbH						Switzerland
Targus US LLC						Delaware
Targus US NewCo Inc.						Delaware
Tdsoft Ltd.						Israel
Tempo Telecom, LLC						Georgia
Thirty Two Degrees (assignment for the benefit of creditors), LLC						California
TIGER US HOLDINGS INC.						Delaware
TreePeach Management, LLC						Delaware
TSIF Management Associates, LLC						Delaware
UGC Operations ABC, LLC						California
United Advisor Services, LLC						New Jersey
United Advisors, LLC						New Jersey
United Advisors, LLC (DE)						Delaware
United Online Advertising Network, Inc.						Delaware
United Online Software Development (India)*						Republic of India

Exhibit 21.1

Subsidiaries of B. Riley Financial, Inc. – December 31, 2023


United Online Web Services, Inc.						Delaware
United Online, Inc.						Delaware
Vancouver Telephone Company Limited						British Columbia
Workshop Cafe ABC, LLC						California
WSquare (ASSIGNMENT FOR THE BENEFIT OF CREDITORS), LLC						Texas
YMax Communications Corp.						Delaware
YMax Communications Corp. of Virginia						Virginia
YMax Corporation						Delaware


			*			B. Riley Financial, Inc. owns less than 100% of these subsidiaries.