EXHIBIT 21.1


LIST OF SUBSIDIARIES


Listed below are our subsidiaries, our percentage ownership in each subsidiary and the total number of active subsidiaries directly or indirectly owned by each subsidiary as of March 31, 2010.

   
% Ownership
  
U.S. Subsidiaries
  
Non-U.S. Subsidiaries
             
Profire Combustion, Inc.,
an Alberta, Canada corporation
  
100%
  
-
  
-