Exhibit 21

NATIONWIDE FINANCIAL SERVICES, INC. AND SUBSIDIARIES

Subsidiaries of the Registrant

As of December 31, 2009

The following list includes subsidiaries of Nationwide Financial Services, Inc. Subsidiaries of subsidiaries are indicated by indentations. All subsidiaries are wholly-owned unless otherwise indicated.


Subsidiary		State of Incorporation or Organization
Nationwide Life Insurance Company		Ohio
Nationwide Life and Annuity Insurance Company		Ohio
Nationwide Investment Services Corporation		Oklahoma
Nationwide Financial Assignment Company		Ohio
Nationwide Investment Advisors, LLC		Ohio
Nationwide Community Development Corporation, LLC (67% owned)		Ohio
Life REO Holdings, LLC		Ohio
Nationwide Financial Services Capital Trust		Delaware
Nationwide Bank		Federal Incorporation
Nationwide Financial Structured Products, LLC		Ohio
NF Reinsurance, Ltd.		Bermuda
Nationwide Fund Advisors		Delaware
NFS Distributors, Inc.		Delaware
Nationwide Fund Management LLC		Delaware
Nationwide Fund Distributors LLC		Delaware
Nationwide Retirement Solutions, Inc.		Delaware
Nationwide Retirement Solutions, Inc. of Arizona		Arizona
Nationwide Retirement Solutions Insurance Agency, Inc.		Massachusetts
Nationwide Retirement Solutions, Inc. of Ohio		Ohio
Nationwide Retirement Solutions, Inc. of Texas		Texas
Nationwide Financial Institution Distributors Agency, Inc.		Delaware
Nationwide Securities, LLC		Delaware
1717 Brokerage Services, Inc.		Pennsylvania
Pension Associates, Inc.		Wisconsin
Registered Investment Advisors Services, Inc., d/b/a RIA Services, Inc.		Texas

All business operations of Nationwide Financial Services, Inc. and all of its subsidiaries are conducted using each company’s legally registered name, except for Registered Investment Advisors, Inc. d/b/a RIA Services, Inc.

NATIONWIDE FINANCIAL SERVICES INC/ 10-K