EXHIBIT 21
 
 
Jurisdiction of
Name of Subsidiaries
Incorporation
   
   
Texas Gulf Exploration & Production  Inc.
Nevada
   
   
Legal Capital, Corp.
Nevada
 
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 March 31, 2014.