<PAGE>

                                                                      EXHIBIT 21

                         SUBSIDIARIES OF THE REGISTRANT

<TABLE>
<CAPTION>
      Name of Subsidiary    State of Incorporation
      ------------------    ----------------------
      <S>                   <C>
      CPEC LLC              Nevada
      InterNutria, Inc.     Delaware
      IPI Management Corp.  Massachusetts
</TABLE>



© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission