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Previous: GIFTCERTIFICATES COM INC, S-1, 2000-06-13 |
Next: GIFTCERTIFICATES COM INC, S-1, EX-23.2, 2000-06-13 |
<PAGE> 1
Exhibit 21
Subsidiaries
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Each subsidiary is wholly-owned by GiftCertificates.com, Inc.
Giftpoint.com, Inc., (DE)
GiftSpot.com, Inc. (DE)
J.P.L. and Associates Japan Ltd. (Japan)
Jonas P. Lee Communications Ltd. (Japan)
Jonas P. Lee and Partners Ltd. (Japan)
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Subsidiaries not included on this list, considered in the aggregate as a
single subsidiary, would not constitute a significant subsidiary, as such term
is defined by Rule 1-02(w) of Regulation S-X.
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