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<PAGE> EXHIBIT 21 SUBSIDIARIES OF REGISTRANT YEAR ENDED JUNE 30, 2000 <TABLE> <CAPTION> State or Percentage Jurisdiction of Voting of Incorporation Securities Owned ---------------- ---------------- Subsidiaries ------------ <S> <C> <C> AiC Analysts Limited United Kingdom 100.0% Sequoia NET.com Michigan 80.1% </TABLE> 25
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