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| CLECO                  CORPORATION |  EXHIBIT                    21 |
|------------------------------------|-------------------------------------|

| Subsidiaries                of the Registrant as of December 31, 2006 |                                                        |                                    |
|-----------------------------------------------------------------------|-------------------------------------------------------------|-----------------------------------------|
|                                                                  |                                                        |                                    |   |
|                                                                  | SUBSIDIARIES                  OF REGISTRANT OR ORGANIZATION | STATE                  OF INCORPORATION |   |
|                                                                  | Acadia                  Partners Pipeline LLC               | Louisiana                               |   |
|                                                                  | Acadia                  Power Holdings LLC                  | Louisiana                               |   |
|                                                                  | Acadia                  Power Partners, LLC                 | Delaware                                |   |
|                                                                  | Attala                  Transmission LLC                    | Louisiana                               |   |
|                                                                  | CLE                  Intrastate Pipeline Company LLC        | Louisiana                               |   |
|                                                                  | Cleco                  Energy LLC                           | Texas                                   |   |
|                                                                  | Cleco                  Evangeline LLC                       | Louisiana                               |   |
|                                                                  | Cleco                  Generation Services LLC              | Louisiana                               |   |
|                                                                  | Cleco                  Innovations LLC                      | Louisiana                               |   |
|                                                                  | Cleco                  Marketing & Trading LLC          | Louisiana                               |   |
|                                                                  | Cleco                  Midstream Resources LLC              | Louisiana                               |   |
|                                                                  | Cleco                  Power LLC                            | Louisiana                               |   |
|                                                                  | Cleco                  Support Group LLC                    | Louisiana                               |   |
|                                                                  | DeSoto                  Pipeline Company, Inc.              | Louisiana                               |   |
|                                                                  | Diversified                  Lands LLC                      | Louisiana                               |   |
|                                                                  | Four                  Square Production, LLC                | Texas                                   |   |
|                                                                  | Perryville                  Energy Holdings LLC             | Louisiana                               |   |
|                                                                  | Perryville                  Energy Partners, L.L.C.         | Delaware                                |   |
|                                                                  | UTS,                  LLC                                   | Louisiana                               |   |

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