|   1. | Glimcher Properties Corporation, a Delaware corporation (100% shareholder);                               |
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|   2. | Glimcher Properties, LP, a Delaware limited partnership (approximately 96% limited partnership interest); |

|   3. | Glimcher Johnson City, Inc., a Delaware corporation (100% shareholder); |
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|   4. | Glimcher Dayton Mall, Inc., a Delaware corporation (100% shareholder);  |

|   5. | Glimcher Colonial Park Mall, Inc., a Delaware corporation (100% shareholder); |
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|   6. | Glimcher Tampa, Inc., a Delaware corporation (100% shareholder);              |

|   7. | Glimcher Auburn, Inc., a Delaware corporation (100% shareholder);     |
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|   8. | Glimcher Weberstown, Inc., a Delaware corporation (100% shareholder); |

|   9. | Glimcher PTC, Inc., a Delaware corporation (100% shareholder); |
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| 10. | Glimcher Loyal Plaza, Inc., a Delaware corporation (100% shareholder); and    |
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| 11. | Glimcher Loyal Plaza Tenant, Inc., a Delaware corporation (100% shareholder). |

|   1. | Glimcher Grand Central, Inc., a Delaware corporation (100% shareholder); and |
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|   2. | Glimcher Morgantown Mall, Inc, a Delaware corporation (100% shareholder).    |

|   1. | Grand Central Limited Partnership, a Delaware limited partnership (99% limited partnership interest); |
|----------------|-------------------------------------------------------------------------------------------------------|
|   2. | Glimcher University Mall, LP, a Delaware limited partnership (99% limited partnership interest);      |

|   3. | Morgantown Mall Associates, LP, an Ohio limited partnership (99% limited partnership interest); |
|----------------|-------------------------------------------------------------------------------------------------|
|   4. | Johnson City Venture, LLC, a Delaware limited liability company (99% member interest);          |

|   5. | Dayton Mall Venture, LLC, a Delaware limited liability company (99% member interest);        |
|----------------|----------------------------------------------------------------------------------------------|
|   6. | Colonial Park Mall, LP, a Delaware limited partnership (99.5% limited partnership interest); |

|   7. | Catalina Partners, LP, a Delaware limited partnership (99% limited partnership interest owned by Colonial Park Mall, LP); |
|----------------|---------------------------------------------------------------------------------------------------------------------------|
|   8. | Glimcher Development Corporation, a Delaware corporation (100% shareholder);                                              |

|   9. | Weberstown Mall, LLC, a Delaware limited liability company (99% member interest);            |
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| 10.            | Glimcher Northtown Venture, LLC, a Delaware limited liability company (99% member interest); |

| 11. | Glimcher SuperMall Venture, LLC, a Delaware limited liability company (99% member interest); |
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| 12. | Polaris Center, LLC, a Delaware limited liability company (99% member interest); |
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| 13. | JG Elizabeth, LLC, a Delaware limited liability company (100% member interest);  |

| 14. | Polaris Mall, LLC, a Delaware limited liability company (100% member interest); |
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| 15. | PFP Columbus, LLC, a Delaware limited liability company (100% member interest owned by Polaris Mall LLC); |
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| 16. | Loyal Plaza Venture, LP, a Delaware limited partnership (99% limited partnership interest);               |

| 17. | Glimcher Loyal Plaza Tenant, LP, a Delaware limited partnership (99% limited partnership interest); |
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| 18. | Jersey Gardens Center, LLC, a Delaware limited liability company (100% member interest);            |

| 19. | RVM Glimcher, LLC, a Delaware limited liability company (100% member interest); |
|-----|---------------------------------------------------------------------------------|

| 20. | Glimcher Ashland Venture, LLC, a Delaware limited liability company (100% member interest); |
|-----|---------------------------------------------------------------------------------------------|

| 21. | Fairfield Village, LLC, a Delaware limited liability company (100% member interest); |
|-----|--------------------------------------------------------------------------------------|

| 22. | Glimcher JG Urban Renewal, Inc., a New Jersey corporation (100% shareholder);    |
|-----|----------------------------------------------------------------------------------|
| 23. | N.J. Metromall Urban Renewal, Inc., a New Jersey corporation (100% shareholder); |

| 24. | LC Portland, LLC, a Delaware limited liability company (100% member interest);  |
|-----|---------------------------------------------------------------------------------|
| 25. | GB Northtown, LLC, a Delaware limited liability company (100% member interest); |

| 26. | Glimcher WestShore, LLC, a Delaware limited liability company (100% member interest); |
|-----|---------------------------------------------------------------------------------------|
| 27. | MFC Beavercreek, LLC, a Delaware limited liability company (100% member interest);    |
| 28. | EM Columbus, LLC, a Delaware limited liability company (100% member interest);        |

| 29. | Mainstreet Maintenance, LLC, an Ohio limited liability company (100% member interest); |
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| 30. | Ohio Retail Security, LLC, an Ohio limited liability company (100% member interest);   |

| 31. | Glimcher Polaris, LLC, a Delaware limited liability company (100% member interest); |
|-----|-------------------------------------------------------------------------------------|

| 32. | OG Retail Holding Co., LLC, a Delaware limited liability company (52% member interest-unconsolidated joint venture subsidiary);           |
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| 33. | Puente Hills Mall REIT, LLC, a Delaware limited liability company (100% Class A membership interests held by OG Retail Holding Co., LLC); |

| 34. | Puente Hills Mall, LLC, a Delaware limited liability company (100% member interest held by Puente Hills Mall REIT, LLC); |
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| 35. | Tulsa Promenade, LLC, a Delaware limited liability company (100% member interest held by Tulsa Promenade REIT, LLC);     |

| 36. | Tulsa Promenade REIT, LLC, a Delaware liability company (100% Class A membership interests held by OG Retail Holding Co., LLC); |
|-----|---------------------------------------------------------------------------------------------------------------------------------|
| 37. | GPLP Surprise Venture, LLC, a Delaware liability company (100% member interest);                                                |

----

| 38. | Surprise Peripheral Venture, LLC, an Arizona limited liability company (50% member interest held by GPLP Surprise Venture, LLC); |
|-----|----------------------------------------------------------------------------------------------------------------------------------|
| 39. | WTM Glimcher, LLC, a Delaware liability company (100% member interest held by Weberstown Mall, LLC);                             |

| 40. | Glimcher Surprise, LLC, a Delaware liability company (100% membership interest);    |
|-----|-------------------------------------------------------------------------------------|
| 41. | Polaris Lifestyle Center, LLC, a Delaware liability company (100% member interest); |

| 42. | Glimcher Kierland Crossing, LLC, a Delaware liability company (100% member interest);                               |
|-----|---------------------------------------------------------------------------------------------------------------------|
| 43. | Kierland Crossing, LLC, a Delaware liability company (50% member interest held by Glimcher Kierland Crossing, LLC); |

| 44. | EM Columbus II, LLC, a Delaware limited liability company (100% member interest); and    |
|-----|------------------------------------------------------------------------------------------|
| 45. | RV Boulevard Holdings, LLC, a Delaware limited liability company (100% member interest); |

| 46. | EM Columbus III, LLC, a Delaware limited liability company (100% member interest); |
|-----|------------------------------------------------------------------------------------|
| 47. | Glimcher Merritt Square, LLC, a Delaware limited liability company (100% member);  |

| 48. | Glimcher MS, LLC, a Delaware limited liability company (100% member);   |
|-----|-------------------------------------------------------------------------|
| 49. | Glimcher Vero, LLC, a Delaware limited liability company (100% member); |

| 50. | Vero Beach Fountains, LLC, a Delaware limited liability company (50% member interest held by Glimcher Vero, LLC);                      |
|-----|----------------------------------------------------------------------------------------------------------------------------------------|
| 51. | Morgantown Commons, LP, a Ohio limited partnership (99% limited partnership interest);                                                 |
| 52. | Glimcher Panama City, LLC, a Delaware limited liability company (100% member interest);                                                |
| 53. | PPN Panama City, LLC, a Delaware limited liability company (55% member interest held by Glimcher Panama City, LLC);                    |
| 54. | Panama City Beach Venture, LLC, a Delaware limited liability company (50% member interest held by PPN Panama City, LLC);               |
| 55. | GRT WSP-LC Holdings, LLC, a Delaware limited liability company (100% member);                                                          |
| 56. | PTC Columbus, LLC, a Delaware limited liability company (100% member interest held by Polaris Center, LLC);                            |
| 57. | Glimcher MJC, LLC, a Delaware limited liability company (100% member interest held by Johnson City Venture, LLC);                      |
| 58. | Grand Central Parkersburg, LLC, a Delaware limited liability company (100% member interest held by Grand Central Limited Partnership); |
| 59. | SDQ Fee Holdings, LLC, a Delaware limited liability company (100% member interest);                                                    |
| 60. | SDQ Fee, LLC, a Delaware limited liability company (100% member interest held by SDQ Fee Holdings, LLC);                               |
| 61. | SDQ III Fee, LLC, a Delaware limited liability company (100% member interest); and                                                     |
| 62. | GRT Pearlridge, LLC, a Delaware limited liability company (100% member interest).                                                      |

|  1. | Ohio Entertainment Corporation, a Delaware corporation (100% shareholder); |
|----------|----------------------------------------------------------------------------|
|  2. | Mason Park Center, Inc., a Delaware corporation (100% shareholder);        |

|  3. | Mason Park Center, LLC, a Delaware limited liability company (99% member interest): |
|----------|-------------------------------------------------------------------------------------|
|  4. | GDC Retail, Inc., a Delaware corporation (100% shareholder);                        |

|  5. | GDC Retail, LLC, a Delaware limited liability company (99% member interest); |
|----------|------------------------------------------------------------------------------|
|  6. | SR 741, Inc., a Delaware corporation (100% shareholder);                     |

|  7. | SR 741, LLC, a Delaware limited liability company (99% member interest);      |
|----------|-------------------------------------------------------------------------------|
|  8. | California Retail Security, Inc., an Ohio corporation (100% shareholder); and |

|  9. | Blue Forum Jet, LLC, a Delaware limited liability company (100% member interest). |
|----------|-----------------------------------------------------------------------------------|