|                                        |
|----------------------------------------|
|                                        |  |  |  |
| Name                                   | Jurisdiction of Organization | Nature of Equity Interests | Person Holding Equity Interests and Percentage of Ownership Interest (100% unless noted otherwise) |
| ACQUIPORT INT'L PARKWAY L.P.           | DE | Limited Partnership | GP: Acquiport Int’l Parkway Manager LLC (0.5%)LP: Union Hills Associates (99.5%) |
| ACQUIPORT INT'L PARKWAY MANAGER LLC    | DE | Limited Liability Company | Union Hills Associates |
| FEDERAL SOUTHFIELD LIMITED PARTNERSHIP | DE | Limited Partnership | GP: Lexington Southfield LLC (0.5%)LP: Lepercq Corporate Income Fund L.P. (99.5%) |
| LEX ALBANY L.P.                        | DE | Limited Partnership | GP:  Lex Albany GP LLC (0%)LP:  Phoenix Hotel Associates Limited Partnership (100%) |
| LEX ALBANY GP LLC                      | DE | Limited Liability Company | Phoenix Hotel Associates Limited Partnership |
| LEX NYC HOTEL GP LLC                   | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. (100%) |
| LEX NYC MEZZ LLC                       | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. (100%) |
| LEX STONE STREET L.P.                  | DE | Limited Partnership | GP:  Lex NYC Hotel GP LLC (0%)LP:  Lepercq Corporate Income Fund L.P. (100%) |
| LEX TIMES SQUARE L.P.                  | DE | Limited Partnership | GP:  Lex NYC Hotel GP LLC (0%)LP:  Lepercq Corporate Income Fund L.P. (100%) |
| LEX TRIBECA L.P.                       | DE | Limited Partnership | GP:  Lex NYC Hotel GP LLC (0%)LP:  Lepercq Corporate Income Fund L.P. (100%) |
| LEXINGTON AMERICAN WAY LLC             | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON BRISTOL L.P.                 | DE | Limited Partnership | GP: Lexington Bristol GP LLC (0%)LP: Phoenix Hotel Associates Limited Partnership (100%) |
| LEXINGTON BRISTOL GP LLC               | DE | Limited Liability Company | Phoenix Hotel Associates Limited Partnership |
| LEXINGTON BOCA MANAGER LLC             | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON BOCA LLC                     | FL | Limited Liability Company | Lexington Boca Manager LLC |
| LEXINGTON BULVERDE LP                  | DE | Limited Partnership | GP: Lexington Bulverde Manager LLC (0.5%)LP: Lepercq Corporate Income Fund L.P. (99.5%) |
| LEXINGTON BULVERDE MANAGER LLC         | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON CENTENNIAL MANAGER LLC       | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON CHARLESTON L.P.              | DE | Limited Partnership | GP: Lexington Charleston Manager LLC (0%)LP: Lepercq Corporate Income Fund L.P. (100%) |
| LEXINGTON CHARLESTON MANAGER LLC       | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON CHICAGO LENDER LLC           | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |

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|                                    |
|------------------------------------|
|                                    |  |  |  |
| Name                               | Jurisdiction of Organization | Nature of Equity Interests | Person Holding Equity Interests and Percentage of Ownership Interest (100% unless noted otherwise) |
| LEXINGTON COLLIERVILLE L.P.        | DE | Limited Partnership | GP: Lexington Collierville Manager LLC (0%)LP:  Lepercq Corporate Income Fund L.P. |
| LEXINGTON COLLIERVILLE MANAGER LLC | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON DUBUQUE MANAGER INC.     | DE | Corporation | Lepercq Corporate Income Fund L.P. |
| LEXINGTON DUBUQUE LLC              | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON DULLES LLC               | DE | Limited Liability Company | Lexington Dulles Manager LLC |
| LEXINGTON DULLES MANAGER LLC       | DE | Limited Liability Company | Phoenix Hotel Associates Limited Partnership |
| LEXINGTON FLORENCE MANAGER LLC     | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON FLORENCE LLC             | DE | Limited Liability Company | Lexington Florence Manager LLC |
| LEXINGTON FORT MILL II MANAGER LLC | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON FORT MILL II LLC         | DE | Limited Liability Company | Lexington Fort Mill II Manager LLC |
| LEXINGTON FORT MILL MANAGER LLC    | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON FORT MILL LLC            | DE | Limited Liability Company | Lexington Fort Mill Manager LLC |
| LEXINGTON FOXBORO II LLC           | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON GREENVILLE L.P.          | DE | Limited Partnership | Lexington Greenville GP LLC (0%)Lepercq Corporate Income Fund L.P. (100%) |
| LEXINGTON GREENVILLE GP LLC        | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON HIGH POINT MANAGER LLC   | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON HIGH POINT LLC           | DE | Limited Liability Company | Lexington High Point Manager LLC |
| LEXINGTON HONOLULU L.P.            | DE | Limited Partnership | GP: Lexington Honolulu Manager LLC (0%)LP: Lepercq Corporate Income Fund L.P. |
| LEXINGTON HONOLULU MANAGER LLC     | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON LAKE FOREST MANAGER LLC  | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON LAKE FOREST L.P.         | DE | Limited Partnership | GP:  Lexington Lake Forest Manager LLC (0%)LP:  Lepercq Corporate Income Fund L.P. (100%) |
| LEXINGTON LOS ANGELES L.P.         | DE | Limited Partnership | GP: Lexington Los Angeles Manager LLC (0.01%)LP: Lepercq Corporate Income Fund L.P. (99.09%) |
| LEXINGTON LOS ANGELES MANAGER LLC  | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON LOUISVILLE L.P.          | DE | Limited Partnership | GP:  Lexington Louisville Manager LLC (0%)LP:  Lepercq Corporate Income Fund L.P. (100%) |
| LEXINGTON LOUISVILLE MANAGER LLC   | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P.  (100%) |
| LEXINGTON MARSHALL MS GP LLC       | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |

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|                                              |
|----------------------------------------------|
|                                              |  |  |  |
| Name                                         | Jurisdiction of Organization | Nature of Equity Interests | Person Holding Equity Interests and Percentage of Ownership Interest (100% unless noted otherwise) |
| LEXINGTON MARSHALL MS L.P.                   | DE | Limited Partnership | GP: Lexington Marshall MS GP LLCLP: Lepercq Corporate Income Fund L.P. (100%) |
| LEXINGTON MOODY L.P.                         | DE | Limited Partnership | GP: Lexington Moody LLC (1%)LP: Lepercq Corporate Income Fund L.P. (99%) |
| LEXINGTON MOODY LLC                          | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON MORTGAGE TRUSTEE LLC               | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON OC LLC                             | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON OLIVE BRANCH MANAGER LLC           | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON OLIVE BRANCH LLC                   | DE | Limited Liability Company | Lexington Olive Branch Manager LLC |
| LEXINGTON OVERLAND PARK LLC                  | DE | Limited Liability Company | Lexington Overland Park Manager LLC |
| LEXINGTON OVERLAND PARK MANAGER              | DE | Limited LiabilityCompany | Union Hills Associates LLC |
| LEXINGTON PALM BEACH LLC                     | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON SHELBY L.P.                        | DE | Limited Partnership | GP: Lexington Shelby GP LLC (0%)LP:  Lepercq Corporate Income Fund L.P. |
| LEXINGTON SHELBY GP LLC                      | DE | Limited Liability Company |  Lepercq Corporate Income Fund L.P. |
| LEXINGTON SKY HARBOR LLC                     | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON SOUTHFIELD LLC                     | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON TAMPA L.P.                         | DE | Limited Partnership | GP:  Lexington Tampa GP LLC (0%)LP:  Lepercq Corporate Income Fund L.P. (100%) |
| LEXINGTON TAMPA GP LLC                       | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. (100%) |
| LEXINGTON TNI WESTLAKE MANAGER LLC           | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON TNI WESTLAKE L.P.                  | DE | Limited Partnership | LP: Lepercq Corporate Income Fund L.P.GP: Lexington TNI Westlake Manger LLC (0%) |
| LEXINGTON TOY TRUSTEE LLC                    | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON TOY TULSA L.P.                     | DE | Limited Partnership | GP:  Lexington Toy Trustee LLC (0%)LP:  Lepercq Corporate Income Fund L.P. (100%) |
| LEXINGTON WALLINGFORD MANAGER LLC            | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| LEXINGTON WALLINGFORD LLC                    | DE | Limited Liability Company | Lexington Wallingford Manager LLC |
| PHOENIX HOTEL ASSOCIATES LIMITED PARTNERSHIP | DE | Limited Partnership | GP: Lepercq Corporate Income Fund L.P. (1%)LP: Lepercq Corporate Income Fund L.P. (99%) |
|  SAVANNAH WATERFRONT HOTEL LLC          | DE | Limited Liability Company | Lepercq Corporate Income Fund L.P. |
| UNION HILLS ASSOCIATES                       | AZ | General Partnership | Lepercq Corporate Income Fund L.P. (99%)Union Hills Associates II (1%) |
| UNION HILLS ASSOCIATES II                    | AZ | General Partnership | Lepercq Corporate Income Fund L.P. (99%)Lexington Realty Trust (1%) |