Attached files

file filename
10-K - PEERLESS SYSTEMS CORPv182898_10k.htm
EX-31 - PEERLESS SYSTEMS CORPv182898_ex31.htm
EX-32 - PEERLESS SYSTEMS CORPv182898_ex32.htm
EX-23.1 - PEERLESS SYSTEMS CORPv182898_ex23-1.htm
EX-10.46 - PEERLESS SYSTEMS CORPv182898_ex10-46.htm

Exhibit 21

Registrant’s Wholly-Owned Subsidiaries:

Peerless Systems K.K., a Japanese corporation
Cue Imaging Corporation, a Delaware corporation