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EXHIBIT 21
PRINCIPAL SUBSIDIARIES
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Jurisdiction in Which
Name of Subsidiary Organized or Incorporated
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Consolidated Subsidiaries
J&L America, Inc. Michigan, United States
Consolidated Subsidiaries of J&L America, Inc.
J&L Industrial Supply Ltd. Canada
J&L Industrial Supply U.K. (branch) England
J&L Werkzeuge und Industriebedarf GmbH Germany
GRS Industrial Supply Company Michigan, United States
Strong Tool Co. Ohio, United States
Production Tools Sales, Inc. Texas, United States
Abrasive & Tool Specialties Company Utah, United States
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