NAMES OF SUBSIDIARIES

ORGANIZED UNDER THE LAWS OF

First Acceptance Insurance Company, Inc.

Texas

First Acceptance Insurance Company of Georgia, Inc.

Georgia

First Acceptance Insurance Company of Tennessee, Inc.

Tennessee

First Acceptance Services, Inc.

Delaware

Transit Automobile Club Inc.

Tennessee

FAC Holdings, Inc.

Delaware

Acceptance Insurance Agency of Tennessee, Inc.

Tennessee

Acceptance Life Reinsurance Company, Ltd.

Turks and Caicos Islands