EXHIBIT 21.1

Subsidiaries

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

• Vertex Energy Operating, LLC, a Texas Limited Liability Company (wholly-owned)(“Vertex Operating”)

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

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

• Vertex Refining OH, LLC, an Ohio Limited Liability Company (wholly-owned by Vertex Operating)

• 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 by Vertex Operating)

• Golden State Lubricant Works, LLC, a Delaware Limited Liability Company (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