BURNHAM HOLDINGS, INC.

Burnham Holdings, INC.'s Subsidiaries "At a Glance"

Commercial

Bryan Steam, LLC Peru, IN

Burnham Commercial Lancaster, PA

Thermal Solutions Products, LLC Lancaster, PA

Residential

Crown Boiler Co. Philadelphia, PA

Governale Company, Inc. Brooklyn, NY

New Yorker Boiler Company, Inc. Hatfield, PA

Thermo Products, LLC North Judson, IN and Denton, NC

U.S. Boiler Company, Inc. Lancaster, PA

Associated Businesses

Casting Solutions, LLC Zanesville, OH

Norwood Manufacturing, Inc. Norwood, NC