EXHIBIT 21.1
SUBSIDIARIES OF REGISTRANT
Subsidiaries (or Managed Entities*) of StoneMor Partners L.P. as of 12/31/2006
Subsidiary (or Managed Entity*) Name Jurisdiction of Formation
Alleghany Memorial Park LLC Virginia
Alleghany Memorial Park Subsidiary, Inc. Virginia
Altavista Memorial Park LLC Virginia
Altavista Memorial Park Subsidiary, Inc. Virginia
Arlington Development Company New Jersey
Augusta Memorial Park Perpetual Care Company Virginia
Bedford County Memorial Park LLC Pennsylvania
Bedford County Memorial Park Subsidiary LLC Pennsylvania
Bethel Cemetery Association* New Jersey
Beth Israel Cemetery Association of Woodbridge, New Jersey* New Jersey
Birchlawn Burial Park LLC Virginia
Birchlawn Burial Park Subsidiary, Inc. Virginia
Blue Ridge Memorial Gardens LLC Pennsylvania
Blue Ridge Memorial Gardens Subsidiary LLC Pennsylvania
Butler County Memorial Park LLC Ohio
Butler County Memorial Park Subsidiary, Inc. Ohio
Cedar Hill Funeral Home, Inc. Maryland
Cemetery Investments LLC Virginia
Cemetery Investments Subsidiary, Inc. Virginia
Cemetery Management Services, L.L.C. Delaware
Cemetery Management Services of Mid-Atlantic States, L.L.C. Delaware
Cemetery Management Services of Ohio, L.L.C. Delaware
Cemetery Management Services of Pennsylvania, L.L.C. Delaware
Chartiers Cemetery LLC Pennsylvania
Chartiers Cemetery Subsidiary LLC Pennsylvania
Clover Leaf Park Cemetery Association* New Jersey
CMS West LLC Pennsylvania
CMS West Subsidiary LLC Pennsylvania
Columbia Memorial Park LLC Maryland
Columbia Memorial Park Subsidiary, Inc. Maryland
Cornerstone Family Insurance Services, Inc. Delaware
Cornerstone Family Services of New Jersey, Inc. New Jersey
Cornerstone Family Services of West Virginia LLC West Virginia
Cornerstone Family Services of West Virginia Subsidiary, Inc. West Virginia
Cornerstone Funeral and Cremation Services LLC Delaware
Covenant Acquisition LLC Virginia
Covenant Acquisition Subsidiary, Inc. Virginia
Crown Hill Cemetery Association* Ohio
Eloise B. Kyper Funeral Home, Inc. Pennsylvania
Glen Haven Memorial Park LLC Delaware
Glen Haven Memorial Park Subsidiary, Inc. Maryland
Green Lawn Memorial Park LLC Pennsylvania
Green Lawn Memorial Park Subsidiary LLC Pennsylvania
Henlopen Memorial Park LLC Delaware
Henlopen Memorial Park Subsidiary, Inc. Delaware
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Subsidiaries (or Managed Entities*) of StoneMor Partners L.P. as of 12/31/2006
Subsidiary (or Managed Entity*) Name Jurisdiction of Formation
Henry Memorial Park LLC Virginia
Henry Memorial Park Subsidiary, Inc. Virginia
J.V. Walker LLC Pennsylvania
J.V. Walker Subsidiary LLC Pennsylvania
Juniata Memorial Park LLC Pennsylvania
Juniata Memorial Park Subsidiary LLC Pennsylvania
KIRIS LLC Virginia
KIRIS Subsidiary, Inc. Virginia
Lakewood/Hamilton Cemetery LLC Tennessee
Lakewood/Hamilton Cemetery Subsidiary, Inc. Tennessee
Lakewood Memory Gardens South LLC Georgia
Lakewood Memory Gardens South Subsidiary, Inc. Georgia
Laurel Hill Memorial Park LLC Virginia
Laurel Hill Memorial Park Subsidiary, Inc. Virginia
Laurelwood Cemetery LLC Pennsylvania
Laurelwood Cemetery Subsidiary LLC Pennsylvania
Laurelwood Holding Company Pennsylvania
Legacy Estates, Inc. New Jersey
Locustwood Cemetery Association* New Jersey
Loewen [Virginia] LLC Virginia
Loewen [Virginia] Subsidiary, Inc. Virginia
Lorraine Park Cemetery LLC Delaware
Lorraine Park Cemetery Subsidiary, Inc. Maryland
Melrose Land LLC Pennsylvania
Melrose Land Subsidiary LLC Pennsylvania
Modern Park Development LLC Maryland
Modern Park Development Subsidiary, Inc. Maryland
Morris Cemetery Perpetual Care Company Pennsylvania
Mount Lebanon Cemetery LLC Pennsylvania
Mount Lebanon Cemetery Subsidiary LLC Pennsylvania
Mt. Airy Cemetery LLC Pennsylvania
Mt. Airy Cemetery Subsidiary LLC Pennsylvania
Oak Hill Cemetery LLC Virginia
Oak Hill Cemetery Subsidiary, Inc. Virginia
Osiris Holding Finance Company Delaware
Osiris Holding of Maryland LLC Delaware
Osiris Holding of Maryland Subsidiary, Inc. Maryland
Osiris Holding of Pennsylvania LLC Pennsylvania
Osiris Holding of Pennsylvania Subsidiary LLC Pennsylvania
Osiris Holding of Rhode Island LLC Rhode Island
Osiris Holding of Rhode Island Subsidiary, Inc. Rhode Island
Osiris Management, Inc. New Jersey
Osiris Telemarketing Corp. New York
Perpetual Gardens.Com, Inc. Delaware
Prospect Hill Cemetery LLC Pennsylvania
Prospect Hill Cemetery Subsidiary LLC Pennsylvania
PVD Acquisitions LLC Virginia
Subsidiaries (or Managed Entities*) of StoneMor Partners L.P. as of 12/31/2006
Subsidiary (or Managed Entity*) Name Jurisdiction of Formation
PVD Acquisitions Subsidiary, Inc. Virginia
Riverside Cemetery LLC Pennsylvania
Riverside Cemetery Subsidiary LLC Pennsylvania
Riverview Memorial Gardens LLC Pennsylvania
Riverview Memorial Gardens Subsidiary LLC Pennsylvania
Rockbridge Memorial Gardens LLC Virginia
Rockbridge Memorial Gardens Subsidiary Company Virginia
Rolling Green Memorial Park LLC Pennsylvania
Rolling Green Memorial Park Subsidiary LLC Pennsylvania
Rose Lawn Cemeteries LLC Virginia
Rose Lawn Cemeteries Subsidiary, Incorporated Virginia
Roselawn Development LLC Virginia
Roselawn Development Subsidiary Corporation Virginia
Russell Memorial Cemetery LLC Virginia
Russell Memorial Cemetery Subsidiary, Inc. Virginia
Shenandoah Memorial Park LLC Virginia
Shenandoah Memorial Park Subsidiary, Inc. Virginia
Southern Memorial Sales LLC Virginia
Southern Memorial Sales Subsidiary, Inc. Virginia
Springhill Memory Gardens LLC Maryland
Springhill Memory Gardens Subsidiary, Inc. Maryland
Star City Memorial Sales LLC Virginia
Star City Memorial Sales Subsidiary, Inc. Virginia
Stephen R. Haky Funeral Home, Inc. Pennsylvania
Stitham LLC Virginia
Stitham Subsidiary, Incorporated Virginia
StoneMor Alabama LLC Alabama
StoneMor Alabama Subsidiary, Inc. Alabama
StoneMor Colorado LLC Colorado
StoneMor Colorado Subsidiary LLC Colorado
StoneMor Georgia LLC Georgia
StoneMor Georgia Subsidiary, Inc. Georgia
StoneMor Illinois LLC Illinois
StoneMor Illinois Subsidiary LLC Illinois
StoneMor Kansas LLC Kansas
StoneMor Kansas Subsidiary LLC Kansas
StoneMor Kentucky LLC Kentucky
StoneMor Kentucky Subsidiary LLC Kentucky
StoneMor Michigan LLC Michigan
StoneMor Michigan Subsidiary LLC Michigan
StoneMor Missouri LLC Missouri
StoneMor Missouri Subsidiary LLC Missouri
StoneMor North Carolina LLC North Carolina
StoneMor North Carolina Subsidiary LLC North Carolina
StoneMor North Carolina Funeral Services, Inc. North Carolina
StoneMor Operating LLC Delaware
StoneMor Oregon LLC Oregon
StoneMor Oregon Subsidiary LLC Oregon
StoneMor Pennsylvania LLC Pennsylvania
StoneMor Pennsylvania Subsidiary LLC Pennsylvania
Subsidiaries (or Managed Entities*) of StoneMor Partners L.P. as of 12/31/2006
Subsidiary (or Managed Entity*) Name Jurisdiction of Formation
StoneMor Washington, Inc. Washington
StoneMor Washington Subsidiary LLC Washington
Sunset Memorial Gardens LLC Virginia
Sunset Memorial Gardens Subsidiary, Inc. Virginia
Sunset Memorial Park LLC Maryland
Sunset Memorial Park Subsidiary, Inc. Maryland
Temple Hill LLC Virginia
Temple Hill Subsidiary Corporation Virginia
The Coraopolis Cemetery Subsidiary LLC Pennsylvania
The Prospect Cemetery LLC Pennsylvania
The Prospect Cemetery Subsidiary LLC Pennsylvania
The Valhalla Cemetery Company LLC Alabama
The Valhalla Cemetery Subsidiary Corporation Alabama
Tioga County Memorial Gardens LLC Pennsylvania
Tioga County Memorial Gardens Subsidiary LLC Pennsylvania
Tri-County Memorial Gardens LLC Pennsylvania
Tri-County Memorial Gardens Subsidiary LLC Pennsylvania
Twin Hills Memorial Park and Mausoleum LLC Pennsylvania
Twin Hills Memorial Park and Mausoleum Subsidiary LLC Pennsylvania
Virginia Memorial Service LLC Virginia
Virginia Memorial Service Subsidiary Corporation Virginia
WNCI LLC Delaware
W N C Subsidiary, Inc. Maryland
Westminster Cemetery LLC Pennsylvania
Westminster Cemetery Subsidiary LLC Pennsylvania
Wicomico Memorial Parks LLC Maryland
Wicomico Memorial Parks Subsidiary, Inc. Maryland
Willowbrook Management Corp. Connecticut
Willowbrook Cemetery Association Inc.* Connecticut
Woodlawn Memorial Gardens LLC Pennsylvania
Woodlawn Memorial Gardens Subsidiary LLC Pennsylvania
Woodlawn Memorial Park LLC Pennsylvania
Woodlawn Memorial Park Subsidiary LLC Pennsylvania
* Entity is not a StoneMor Partners L.P. subsidiary, but is managed by contract
with a subsidiary
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