Exhibit 21 

Entity
 
Chief Executive Offices or
Principal Place of Business
 
Jurisdiction of
Organization
 
FEIN
 
Company
Organizational
Numbers
                 
NeuMedia, Inc.
 
2000 Avenue of the Stars,
Suite 410, LA CA 90067
 
Delaware
 
22-2267658
 
4423588
                 
Twistbox Entertainment, Inc.
 
14242 Ventura Blvd., 3rd Floor
Sherman Oaks, CA  91423
 
Delaware
 
80-0058995
 
4207607
                 
WAAT Media Corp.
 
14242 Ventura Blvd., 3rd Floor
Sherman Oaks, CA  91423
 
Delaware
     
4253647
                 
Twistbox Entertainment Ltd. (Russia)
 
Smolensky Passage, 3
Smolenskaya sq. 7th floor,
Moscow 121099, Russia
 
Russian Federation
     
43909
                 
Twistbox Entertainment Limited (UK)
 
Central Court
25 Southhampton
Buildings Chancery Lane
London WC2A 1AL-UK
 
United Kingdom
     
5418091
                 
Twistbox Entertainment LTDA (Brazil)
 
Rua Frei Duarte Jorge de
Mendonca, 100, 12 andar,
Sao Paulo, SP 05725-060, Brazil
 
Brazil
     
09.091.052/00001-95
                 
WAAT Media Chile SA
 
 
Moneda Nº 970, Piso 8,
Santiago de Chile
 
Chile
     
76-615-370-4
                 
WAAT Media Ltd Colombia   
CI 69 No 11 A-53, Bogota,
Colombia CP 1, Colombia 
  Colombia        76-615-370-4 
                 
Twistbox Games Ltd. & Co KG (DE)   
Lohbachstr. 12
58239 Schwerte Germany 
  Germany        DE814164894 
                 
Twistbox Games Ltd (UK)
  
Central Court
25 Southhampton Buildings
Chancery Lane London
WC2A 1AL-UK
  
United Kingdom
  
 
  
05145811