EXHIBIT 21
                                                                                                        Jurisdiction of
Name of Subsidiary                                                                     Incorporation


Pipeline Nutrition USA. Inc.                                                        Florida













In accordance with Item 601(b)(21) of regulation S-K the registrant has omitted the names of
particular subsidiaries because the unnamed subsidiaries, considered in the aggregate as a single
subsidiary , would not have constituted a significant subsidiary as of September 30, 2013.