| Name                                                                                               | Form                     | Domicile  |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------|----------------|
| Pacific      Office Properties, L.P.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | Limited      Partnership                                                                                                     | Delaware       |
| POPTLP,      LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | Limited      Liability Co.                                                                                                   | Delaware       |
| WFP      Mezzanine A, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Limited      Liability Co.                                                                                                   | Delaware       |
| WFP      Mezzanine B, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Limited      Liability Co.                                                                                                   | Delaware       |
| WFP      Mezzanine C, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Limited      Liability Co.                                                                                                   | Delaware       |
| WFP      Mezzanine D, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Limited      Liability Co.                                                                                                   | Delaware       |
| WFP      Mezzanine E, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Limited      Liability Co.                                                                                                   | Delaware       |
| Waterfront      A, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Limited      Liability Co.                                                                                                   | Delaware       |
| Waterfront      B, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Limited      Liability Co.                                                                                                   | Delaware       |
| Waterfront      C, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Limited      Liability Co.                                                                                                   | Delaware       |
| Waterfront      D, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Limited      Liability Co.                                                                                                   | Delaware       |
| Waterfront      E, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Limited      Liability Co.                                                                                                   | Delaware       |
| DPC      Mezzanine, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Limited      Liability Co.                                                                                                   | Delaware       |
| Davies      Pacific, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | Limited      Liability Co.                                                                                                   | Delaware       |
| Pan      Am Mezzanine I, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Limited      Liability Co.                                                                                                   | Delaware       |
| Pan      Am Mezzanine II, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Limited      Liability Co.                                                                                                   | Delaware       |
| Pan      Am Mezzanine III, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Limited      Liability Co.                                                                                                   | Delaware       |
| Pan      Am Mezzanine IV, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Limited      Liability Co.                                                                                                   | Delaware       |
| Pan      Am I, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | Limited      Liability Co.                                                                                                   | Delaware       |
| Pan      Am II, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | Limited      Liability Co.                                                                                                   | Delaware       |
| Pan      Am III, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | Limited      Liability Co.                                                                                                   | Delaware       |
| Pan      Am IV, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | Limited      Liability Co.                                                                                                   | Delaware       |
| Pacific      Office Properties Trust (Ward Avenue), LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Limited      Liability Co.                                                                                                   | Delaware       |
| 101      Park Avenue (1100 Ward), LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | Limited      Liability Co.                                                                                                   | Delaware       |
| PBN      Office, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | Limited      Liability Co.                                                                                                   | Delaware       |
| City      Center, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | Limited      Liability Co.                                                                                                   | Hawaii         |
| STIRR      N. Central, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | Limited      Liability Co.                                                                                                   | Delaware       |
| Pacific      Office Properties Trust/Mezzanine, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | Limited      Liability Co.                                                                                                   | Delaware       |
| Pacific      Office Properties Trust/Sorrento Tech, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Limited      Liability Co.                                                                                                   | Delaware       |
| POPT      Manager, LLC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Limited      Liability Co.                                                                                                   | Delaware       |