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

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

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

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

|   9. | Glimcher      Montgomery, Inc., a Delaware corporation (100%    shareholder);   |
|----------------|---------------------------------------------------------------------------------|
| 10.            | Glimcher      Mount Vernon, Inc., a Delaware corporation (100%    shareholder); |

| 11. | Glimcher      PTC, Inc., a Delaware corporation (100% shareholder);       |
|-----|---------------------------------------------------------------------------|
| 12. | Glimcher      Eastland, Inc., a Delaware corporation (100%  shareholder); |

| 13. | Glimcher      Loyal Plaza, Inc., a Delaware corporation (100% shareholder);      and    |
|-----|-----------------------------------------------------------------------------------------|
| 14. | Glimcher      Loyal Plaza Tenant, Inc., a Delaware corporation (100%      shareholder). |

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

|   3. | San      Mall Corporation, a Delaware corporation (100%    shareholder). |
|----------------|--------------------------------------------------------------------------|

|   1. | Grand      Central, LP, 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);                 |
|----------------|-------------------------------------------------------------------------------------------------------------|
| 10.            | Glimcher      Northtown Venture, LLC, a Delaware limited liability company (99% member      interest);      |
| 11.            | Montgomery      Mall Associates, LP, a Delaware limited partnership (99% limited      partnership interest; |

| 12. | Glimcher      SuperMall Venture, LLC, a Delaware limited liability company (99% member      interest); |
|-----|--------------------------------------------------------------------------------------------------------|
| 13. | San      Mall, LP, a Delaware limited partnership (99.5% limited partnership      interest);           |

| 14. | Polaris      Center, LLC, a Delaware limited liability company (99% member      interest); |
|-----|--------------------------------------------------------------------------------------------|
| 15. | JG      Elizabeth, LLC, a Delaware limited liability company (100% member      interest);  |

| 16. | Charlotte      Eastland Mall, LLC, a Delaware limited liability company (99% member      interest); |
|-----|-----------------------------------------------------------------------------------------------------|
| 17. | Polaris      Mall, LLC, a Delaware limited liability company (100% member      interest);           |

| 18. | PFP      Columbus, LLC, a Delaware limited liability company (100% member interest      owned by Polaris Mall LLC); |
|-----|---------------------------------------------------------------------------------------------------------------------|
| 19. | Great      Plains MetroMall, LLC, a Colorado limited liability company (100% member      interest);                 |

| 20. | Mount      Vernon Venture, LLC, a Delaware limited liability company (99% member      interest);      |
|-----|-------------------------------------------------------------------------------------------------------|
| 21. | Loyal      Plaza Venture, LP, a Delaware limited partnership (99% limited partnership      interest); |

| 22. | Glimcher      Loyal Plaza Tenant, LP, a Delaware limited partnership (99% limited      partnership interest); |
|-----|---------------------------------------------------------------------------------------------------------------|
| 23. | Jersey      Gardens Center, LLC, a Delaware limited liability company (100% member      interest);            |

| 24. | GM      Mezz, LLC, a Delaware limited liability company (100% member interest      owned by Great Plains Metro Mall, LLC); |
|-----|----------------------------------------------------------------------------------------------------------------------------|
| 25. | RVM      Glimcher, LLC, a Delaware limited liability company (100% member      interest);                                  |

| 26. | Glimcher      Ashland Venture, LLC, a Delaware limited liability company (100% member      interest); |
|-----|-------------------------------------------------------------------------------------------------------|

| 27. | GM      Olathe, LLC, a Delaware limited liability company (100% member interest      owned by GM Mezz, LLC); |
|-----|--------------------------------------------------------------------------------------------------------------|
| 28. | Fairfield      Village, LLC, a Delaware limited liability company (100% member      interest);               |

| 29. | Glimcher      JG Urban Renewal, Inc., a New Jersey corporation (100%      shareholder);    |
|-----|--------------------------------------------------------------------------------------------|
| 30. | N.J.      Metromall Urban Renewal, Inc., a New Jersey corporation (100%      shareholder); |

----

| 31. | LC      Portland, LLC, a Delaware limited liability company (100% member      interest);  |
|-----|-------------------------------------------------------------------------------------------|
| 32. | GB      Northtown, LLC, a Delaware limited liability company (100% member      interest); |

| 33. | Glimcher      WestShore, LLC, a Delaware limited liability company (100% member      interest); |
|-----|-------------------------------------------------------------------------------------------------|
| 34. | MFC      Beavercreek, LLC, a Delaware limited liability company (100% member      interest);    |
| 35. | EM      Columbus, LLC, a Delaware limited liability company (100% member      interest);        |

| 36. | Mainstreet      Maintenance, LLC, an Ohio limited liability company (100% member      interest); |
|-----|--------------------------------------------------------------------------------------------------|
| 37. | Ohio      Retail Security, LLC, an Ohio limited liability company (100% member      interest);   |

| 38. | Wilora      Lake Properties, LLC, a Delaware limited liability company (100% member      interest); |
|-----|-----------------------------------------------------------------------------------------------------|
| 39. | Glimcher      Polaris, LLC, a Delaware limited liability company (100% member      interest);       |

| 40. | OG      Retail Holding Co., LLC, a Delaware limited liability company (52% member      interest-unconsolidated joint venture subsidiary);            |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------|
| 41. | Puente      Hills Mall REIT, LLC, a Delaware limited liability company (100% Class A      membership interests held by OG Retail Holding Co.,  LLC); |

| 42. | Puente      Hills Mall, LLC, a Delaware limited liability company (100% member      interest held by Puente Hills Mall REIT, LLC); |
|-----|------------------------------------------------------------------------------------------------------------------------------------|
| 43. | Tulsa      Promenade, LLC, a Delaware limited liability company (100% member interest      held by Tulsa Promenade REIT, LLC);     |

| 44. | Tulsa      Promenade REIT, LLC, a Delaware liability company (100% Class A membership      interests held by OG Retail Holding Co., LLC); |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------|
| 45. | GPLP      Surprise Venture, LLC, a Delaware liability company (100% member      interest);                                                |

| 46. | Surprise      Peripheral Venture, LLC, an Arizona limited liability company (50% member      interest held by GPLP Surprise Venture, LLC); |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------|
| 47. | WTM      Glimcher, LLC, a Delaware liability company (100% member interest held by      Weberstown Mall, LLC);                             |

| 48. | Glimcher      Surprise, LLC, a Delaware liability company (100% membership      interest);    |
|-----|-----------------------------------------------------------------------------------------------|
| 49. | Polaris      Lifestyle Center, LLC, a Delaware liability company (100% member      interest); |

| 50. | Glimcher      Kierland Crossing, LLC, a Delaware liability company (100% member      interest);                               |
|-----|-------------------------------------------------------------------------------------------------------------------------------|
| 51. | Kierland      Crossing, LLC, a Delaware liability company (50% member interest held by      Glimcher Kierland Crossing, LLC); |

| 52. | EM      Columbus II, LLC, a Delaware limited liability company (100% member      interest); and    |
|-----|----------------------------------------------------------------------------------------------------|
| 53. | RV      Boulevard Holdings, LLC, a Delaware limited liability company (100% member      interest); |

| 54. | EM      Columbus III, LLC, a Delaware limited liability company (100% member      interest); |
|-----|----------------------------------------------------------------------------------------------|
| 55. | Glimcher      Merritt Square, LLC, a Delaware limited liability company (100%      member);  |

| 56. | Glimcher      MS, LLC, a Delaware limited liability company (100%    member);   |
|-----|---------------------------------------------------------------------------------|
| 57. | Glimcher      Vero, LLC, a Delaware limited liability company (100%    member); |

| 58. | Vero      Beach Fountains, LLC, a Delaware limited liability company (50% member      interest held by Glimcher Vero, LLC);                 |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------|
| 59. | Morgantown      Commons, LP, a Ohio Limited Partnership (99% limited partnership      interest);                                            |
| 60. | Glimcher      Panama City, LLC, a Delaware limited liability company (100% member      interest);                                           |
| 61. | PPN      Panama City, LLC, a Delaware limited liability company (55% member      interest held by Glimcher      Panama City, LLC);          |
| 62. | Panama      City Beach Venture, LLC, a Delaware limited liability company (50% member      interest held      by PPN Panama City, LLC); and |
| 63. | GRT      WSP-LC Holdings, LLC, a Delaware limited liability company (100%      member).                                                     |

|   1. | Ohio      Entertainment Corporation, a Delaware corporation (100%      shareholder); |
|----------------|--------------------------------------------------------------------------------------|
|   2. | Trans      State Development, Inc., a Delaware corporation (100%      shareholder);  |

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

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

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

|   9. | SR      741, LLC, a Delaware limited liability company (99% member      interest);      |
|----------------|-----------------------------------------------------------------------------------------|
| 10.            | California      Retail Security, Inc., an Ohio corporation (100% shareholder);      and |

| 11. | Blue      Forum Jet, LLC, a Delaware limited liability company (100% member      interest). |
|-----|---------------------------------------------------------------------------------------------|