Exhibit 21.1

SUBSIDIARIES OF HUNTINGTON BANCSHARES INCORPORATED

The direct and indirect subsidiaries of Huntington Bancshares Incorporated at December 31, 2008, are listed below. The state or jurisdiction of incorporation or organization of each subsidiary (unless otherwise noted) is Ohio.

41 South High Ltd.**

7575 Corporation

BFOH Capital Trust I (Delaware)

CHP New Markets Investment Fund, LLC

Creditron Canada, Inc. (Ontario, Canada) **

Creditron Corporation (Illinois) **

Creditron, Inc.

CybrCollect, Inc. (Wisconsin)

Forty-One Corporation

Fourteen Corporation

Haberer Registered Investment Advisor, Inc.

Hatco, LLC (Delaware)

HBI Payments Holdings, Inc.

HBI Payments, Ltd. **

HBI Title Services, Inc.

HMC Reinsurance Company (Vermont)

HNB 2000-B (NQ) LLC (Delaware)

HNB 2000-B (Q) LLC (Delaware)

HNB I LLC (Delaware)

HPAL Holdings, LLC (Nevada)

HPAL, LLC (Nevada)

HPC Holdings-II, Inc. (Indiana)

HPCDS, Inc. (Nevada)

HPCKAL, LLC (Nevada)

HPCLI, Inc.

HREIC Holdings, LLC

Huntington Asset Advisors, Inc.

Huntington Auto Loan Investor, LLC (Delaware)

Huntington Auto Trust 2000-B (Delaware)***

Huntington Auto Trust 2006 (Delaware)

Huntington Auto Trust 2008-1 (Delaware)

Huntington Bancshares Financial Corporation

Huntington Bancshares Florida, Inc.

Huntington Capital Financing Holdings I, Inc. (Nevada)

Huntington Capital Financing Holdings II, Inc. (Nevada)

Huntington Capital Financing Holdings III, Inc. (Nevada)

Huntington Capital Financing, LLC (Nevada)

Huntington Capital I (Delaware)

Huntington Capital II (Delaware)

Huntington Capital III (Delaware)

Huntington Capital IV (Delaware)

Huntington Capital V (Delaware)

Huntington Capital VI (Delaware)

Huntington Captive Insurance Company (Arizona)

Huntington Equipment Finance, Inc. (Delaware)

Huntington Equity Investments, LLC

Huntington Finance LLC

Huntington Floorplan Investors, LLC (Delaware)

Huntington Floorplan, LLC (Delaware)

Huntington Floorplan Master Trust (Delaware)

Huntington Funding, LLC (Delaware)

Huntington Insurance, Inc.

Huntington Kentucky, LLC (Kentucky)

Huntington LT (Delaware)

Huntington Merchant Services, L.L.C. (Delaware) **

Huntington Mezzanine Opportunities Inc.

Huntington Municipal Fund I, Inc.

Huntington Municipal Fund II, Inc.

Huntington Municipal Securities, Inc. (Nevada) *

Huntington Preferred Capital Holdings, Inc. (Indiana)

Huntington Preferred Capital II, Inc.

Huntington Preferred Capital, Inc.

Huntington Residential Mortgage Securities, Inc.

Huntington Trade Services, Asia, Limited (Hong Kong) *

Huntington Trade Services, Inc.

Huntington Wealth Planning Advisors, Inc.

Huntington West II, Inc. (Nevada)

Huntington West, Inc. (Delaware)

Inner City Partnerships, LLC **

LeaseNet Group, LLC

Metropolitan Savings Service Corporation

Mezzanine Opportunities LLC **

Mezzanine Opportunities II LLC **

Minette LP (Cayman Islands)

Namara SA (Luxembourg)

Netvantage, Inc. (Maryland)

Planeton LP (Cayman Islands)

Prospect Trust I (Delaware)

Purepay Electronic Collections Company, LLC

Rate Risk Management Advisors, LLC

Sky Access, Inc. (Ohio)

Sky Capital LLC (Delaware)

Sky Financial Capital Trust I

Sky Financial Capital Trust II

Sky Financial Capital Trust III

Sky Financial Capital Trust IV

Sky Settlement Services, LLC

STB Auto Exchange, LLC

The Derlam Company

The Huntington Capital Investment Company

The Huntington Community Development Corporation

The Huntington Investment Company

The Huntington Leasing Company

The Huntington National Bank (United States)

The Huntington National Life Insurance Company (Arizona)

The Huntington Real Estate Investment Company

Thirty-Seven Corporation

Unified Financial Securities, Inc. (Indiana)

Unified Fund Services, Inc. (Indiana)

Unizan Capital, LLC (Delaware)

WMC Acquisition LLC (Indiana)