EXHIBIT 21.1

Subsidiaries

• Vertex Merger Sub, LLC, a California Limited Liability Company (wholly-owned)

• E-Source Holdings, LLC, a Texas Limited Liability Company (51% owned)

• Vertex Refining NV, LLC, a Nevada Limited Liability Company (wholly-owned)

• Vertex Refining LA, LLC, a Louisiana Limited Liability Company (wholly-owned)

• Vertex II, GP, LLC, a Nevada Limited Liability Company (wholly-owned)

• Vertex Acquisition Sub, LLC, a Nevada Limited Liability Company (“Vertex Acquisition”)(wholly-owned)

Wholly-owned subsidiaries of Vertex Acquisition:

◦ Cedar Marine Terminals, L.P., a Texas limited partnership

◦ Crossroad Carriers, L.P., a Texas limited partnership

◦ Vertex Recovery L.P., a Texas limited partnership

◦ H&H Oil, L.P., a Texas limited partnership