| 1. | Glimcher      Properties Corporation, a Delaware corporation (100%      shareholder); |
|----|---------------------------------------------------------------------------------------|

| 2. | Glimcher      Properties, LP, a Delaware limited partnership (approximately 91% 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 and Colonial Park Mall, LP, is      the sole general partner owning the remaining  1%); |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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 MetroMall,LLC); |
|-----|--------------------------------------------------------------------------------------------------------------------------|

| 25. | RVM      Glimcher, LLC, a Delaware limited liability company (100% member      interest); |
|-----|-------------------------------------------------------------------------------------------|

| 26. | Southside      Mall, LLC, a Delaware limited liability company (100% member      interest); |
|-----|---------------------------------------------------------------------------------------------|

| 27. | Glimcher      Ashland Venture, LLC, a Delaware limited liability company (100% member      interest); |
|-----|-------------------------------------------------------------------------------------------------------|

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

| 29. | Fairfield      Village, LLC, a Delaware limited liability company (100% member      interest); |
|-----|------------------------------------------------------------------------------------------------|

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

| 31. | N.J.      Metromall Urban Renewal, Inc., a New Jersey corporation (100%      shareholder); |
|-----|--------------------------------------------------------------------------------------------|

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

| 33. | GB      Northtown, LLC, a Delaware limited liability company (100% member      interest); |
|-----|-------------------------------------------------------------------------------------------|

| 34. | Glimcher      WestShore, LLC, a Delaware limited liability company (100% member      interest); |
|-----|-------------------------------------------------------------------------------------------------|

----

| 35. | MFC      Beavercreek, LLC, a Delaware limited liability company (100% member      interest); |
|-----|----------------------------------------------------------------------------------------------|

| 36. | EM      Columbus, LLC, a Delaware limited liability company (100% member      interest); |
|-----|------------------------------------------------------------------------------------------|

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

| 38. | Ohio      Retail Security, LLC, an Ohio limited liability company (100% member      interest); |
|-----|------------------------------------------------------------------------------------------------|

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

| 40. | Glimcher      Polaris, LLC, a Delaware limited liability company (100% member      interest); |
|-----|-----------------------------------------------------------------------------------------------|

| 41. | OG      Retail Holding Co., LLC, a Delaware limited liability company (52% member      interest-unconsolidated joint venture  subsidiary); |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------|

| 42. | Puente      Hills Mall REIT, LLC, a Delaware limited liability company (100% Class A      membership interests held by OG Retail Holding Co.,  LLC); |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------|

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

| 44. | Tulsa      Promenade, LLC, a Delaware limited liability company (100% member interest      held by Tulsa Promenade REIT, LLC); |
|-----|--------------------------------------------------------------------------------------------------------------------------------|

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

| 46. | GPLP      Surprise Venture, LLC, a Delaware liability company (100% member      interest) |
|-----|-------------------------------------------------------------------------------------------|

| 47. | Surprise      Peripheral Venture, LLC, an Arizona limited liability company (50% member      interest held by GPLP Surprise Venture,LLC); |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------|

| 48. | WTM      Glimcher, LLC, a Delaware liability company (100% member interest held by      Weberstown Mall, LLC); |
|-----|----------------------------------------------------------------------------------------------------------------|

| 49. | Glimcher      Surprise, LLC, a Delaware liability company (100% membership      interest); |
|-----|--------------------------------------------------------------------------------------------|

| 50. | Polaris      Lifestyle Center, LLC, a Delaware liability company (100% member      interest); |
|-----|-----------------------------------------------------------------------------------------------|

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

| 52. | Kierland      Crossing, LLC, a Delaware liability company (50% member interest held by      Glimcher Kierland Crossing, LLC); |
|-----|-------------------------------------------------------------------------------------------------------------------------------|

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

| 54. | RV      Boulevard Holdings, LLC, a Delaware limited liability company (100% member      interest).; |
|-----|-----------------------------------------------------------------------------------------------------|

| 55. | EM Columbus III, LLC, a Delaware limited liability      company (100% memberinterest); |
|-----|----------------------------------------------------------------------------------------|

| 56. | Glimcher Merritt Square, LLC, a Delaware limited      liability company (100%member); |
|-----|---------------------------------------------------------------------------------------|

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

| 58. | Glimcher Vero, LLC, a Delaware limited liability      company (100% member); |
|-----|------------------------------------------------------------------------------|

| 59. | Vero Beach Fountains, LLC, a Delaware limited      liability company (50% member interest held by Glimcher Vero,      LLC);  and |
|-----|----------------------------------------------------------------------------------------------------------------------------------|

| 60. | Glimcher Kierland Crossing II, 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). |
|-----|----------------------------------------------------------------------------------------|