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