**SUBSIDIARIES
      OF THE REGISTRANT**





6
      Harrison Corp


Accredit
      75


Accu
      95
      Corp


Accu
      99
      Corp


Ark
      38
      Corp


Beach
      Funding Corp


Branford
      55 Corp


Cal
      Second 49 Corp


Cape
      77
      Corp


Capt
      47
      Corp


Century
      78 Corp


Coast
      56
      Corp


Coast
      62
      Corp


Coast
      74
      Corp


Coast
      96
      Corp


DAPT
      51
      Corp


Emerge
      64
      Corp


Emgold
      67
      Corp


Emod
      65
      Corp


Emsec
      66
      Corp


Ericsson
      Assoc, Inc


FCMC
      2000
      C


FCMC
      2000
      D Corp


FCMC
      2000B Corp


FCMC
      2001
      A Corp


FCMC
      2001
      B Corp


FCMC
      2001
      C Corp


FCMC
      2001
      D Corp


FCMC
      2001
      E Corp


FCMC
      2001
      F Corp


FCMC
      2002
      A Corp


FCMC
      2002
      B Corp


FCMC
      2002
      C Corp


FCMC
      2002
      D Corp


FCMC
      2002
      E Corp


FCMC
      2002
      F Corp


FCMC
      2002
      G Corp


FCMC
      2002
      H Corp


FCMC
      2003
      A Corp


FCMC
      2003
      B Corp


FCMC
      2003
      C Corp


FCMC
      2003
      D Corp


FCMC
      2003
      E Corp


FCMC
      2003
      F Corp


FCMC
      2003
      G Corp


FCMC
      2003
      H Corp


FCMC
      2003
      I Corp


FCMC
      2004
      A Corp









FCMC
      2004
      B Corp


FCMC
      2004
      C Corp


FCMC
      2004
      D Corp


FCMC
      2004
      E Corp


FCMC
      2004
      F Corp


FCMC
      2004
      G Corp


FCMC
      2004
      H Corp


FCMC
      2004
      I Corp


FCMC
      2004
      J Corp


FCMC
      2004
      K Corp


FCMC
      2005
      A Corp


FCMC
      2005
      B Corp


FCMC
      2005
      C Corp


FCMC
      2005
      D Corp


FCMC
      2005
      E Corp


FCMC
      2005
      F Corp


FCMC
      2005
      G Corp


FCMC
      2005
      H Corp


FCMC
      2005
      I Corp


FCMC
      2005
      J Corp


FCMC
      2005
      K Corp


FCMC
      2005
      L Corp


FCMC
      2005
      M Corp


FCMC
      2005
      N Corp


FCMC
      2005
      O Corp


FCMC
      2005
      P Corp


FCMC
      2005
      Q Corp


FCMC
      2005
      R Corp


FCMC
      2006
      A Corp


FCMC
      2006
      B Corp


FCMC
      2006
      C Corp


FCMC
      2006
      D Corp


FCMC
      2006
      E Corp


FCMC
      2006
      F Corp


FCMC
      2006
      G Corp


FCMC
      2006
      H Corp


FCMC
      2006
      I Corp


FCMC
      2006
      J Corp


FCMC
      2006
      K Corp


FCMC
      2006
      L Corp


FCMC
      2006
      M Corp


FCMC
      2006
      N Corp


FCMC
      2006
      O Corp


FCMC
      2006
      P Corp


FCMC
      2006
      Q Corp


FCMC
      2006
      R Corp


FCMC
      2006
      S Corp


FCMC
      2006
      T Corp


FCMC
      2006
      U Corp


FCMC
      2006
      V Corp









FCMC
      2006
      W Corp


FCMC
      2006
      X Corp


FCMC
      2006
      Y Corp


FCMC
      2006
      Z Corp


FCMC
      B-1
      2004 A Corp


FCMC
      B-1
      2004 B Corp


FCMC
      B-1
      2004 C Corp


FCMC
      B-1
      2004 D Corp


FCMC
      B-1
      2004 E Corp


FCRF
      X


FCRF
      XII


FCRF
      XIX


FCRF
      XVIII / XX


First
      Gold 69 Corp


Firstco
      80


Flow
      2000
      D


Flow
      2000
      E Corp


Flow
      2000
      F Corp


Flow
      2000A Corp


Flow
      2000B


Flow
      2000C


Flow
      2001
      A Corp


Flow
      2001
      B Corp


Flow
      2001
      C Corp


Flow
      2001
      D Corp


Flow
      2001
      E Corp


Flow
      2001
      F Corp


Flow
      2001
      G Corp


Flow
      2001
      H Corp


Flow
      2001
      I Corp


Flow
      2001
      J Corp


Flow
      2001
      K Corp


Flow
      2001
      L Corp


Flow
      2002
      A Corp


Flow
      2002
      B Corp


Flow
      2002
      C Corp


Flow
      2002
      D Corp


Flow
      2002
      E Corp


Flow
      2002
      F Corp


Flow
      2002
      G Corp


Flow
      2002
      H Corp


Flow
      2002
      I Corp


Flow
      2002
      J Corp


Flow
      2002
      K Corp


Flow
      2002
      L Corp


Flow
      2003
      A Corp


Flow
      2003
      B Corp


Flow
      2003
      C Corp


Flow
      2003
      D Corp


Flow
      2003
      E Corp


Flow
      2003
      F Corp


Flow
      2003
      G Corp


Flow
      2003
      H Corp









Flow
      2003
      I Corp


Flow
      2003
      J Corp


Flow
      2003
      K Corp


Flow
      2003
      L Corp


Flow
      2004
      A Corp


Flow
      2004
      B Corp


Flow
      2004
      C Corp


Flow
      2004
      D Corp


Flow
      2004
      E Corp


Flow
      2004
      F Corp


Flow
      2004
      G Corp


Flow
      2004
      H Corp


Flow
      2004
      I Corp


Flow
      2005
      A Corp


Flow
      2005
      B Corp


Flow
      2005
      C Corp


Flow
      2005
      D Corp


Flow
      2005
      E Corp


Flow
      2005
      F Corp


Flow
      2005
      G Corp


Flow
      2005
      H Corp


Flow
      2005
      I Corp


Flow
      2005
      J Corp


Flow
      2006
      A Corp


Flow
      2006
      B Corp


Flow
      2006
      C Corp


Flow
      2006
      D Corp


Flow
      2006
      E Corp


Flow
      2006
      F Corp


Flow
      2006
      G Corp


Flow
      2006
      H Corp


Flow
      99
      -76 Corp


Flow
      99-70 Corp


Flow
      99-88


Flow
      99-92


Flow
      Purchase 98 Corp


Fort
      Granite 44 Corp


Franklin
      Credit Management Corp


Free
      73
      Corp


Free
      81
      Corp


Garfield
      48 Corp


Green
      89


Greenwich
      First Corp XXII


Greenwich
      Funding Corp


Greenwich
      Mgmt Corp XXIII


Harrison
      1st Corp


Harrison
      Financial Assoc


Harrison
      Financial Corp


Harrison
      Funding Corp


Home
      Fed
      57 Corp









Hudson
      Management


Island
      52
      Corp


Ivy
      City
      72 Corp


Jackson
      Union 28 Corp


Jersey
      45
      Corp


Juniper
      Bank


Kearny
      39
      Corp


Kearny
      61
      Corp


Madison
      54 Corp


Mass
      Fed
      29 Corp


Miramar


Modgold
      68 Corp


Morgan
      85


New
      Haven
      40 Corp


New
      Haven
      53 Corp


New
      Haven
      58 Corp


New
      Haven
      63 Corp


Newport
      50 Corp


North
      Fork 41 Corp


Norwich
      42 Corp


NY
      Apt 33
      Corp


Pancal
      82
      Corp


Pancal
      93
      Corp


Pancal
      98
      Corp


Park
      86


Park
      94


Park
      97
      Corp


Penn
      100
      Corp


Penn
      100B
      Corp


Point
      91


Rapid
      Point 60 Corp


Rockwell


Rontext
      1617 Corp


Shelton
      46 Corp


St
      Pete
      43 Corp


Tampa
      79
      Corp


Tribeca
      Funding Corp XXI


Tribeca
      L


Tribeca
      Lending Corp


Tribeca
      LI


Tribeca
      LII


Tribeca
      LIII


Tribeca
      LIV


Tribeca
      LIX


Tribeca
      Loan Corp


Tribeca
      LV


Tribeca
      LVI


Tribeca
      LVII


Tribeca
      LVIII


Tribeca
      LX


Tribeca
      LXI









Tribeca
      LXII


Tribeca
      LXIII


Tribeca
      LXIV


Tribeca
      LXIX


Tribeca
      LXV


Tribeca
      LXVI


Tribeca
      LXVII


Tribeca
      LXVIII


Tribeca
      LXX


Tribeca
      LXXI


Tribeca
      LXXII


Tribeca
      LXXIII


Tribeca
      LXXIV


Tribeca
      LXXIX


Tribeca
      LXXV


Tribeca
      LXXVI


Tribeca
      LXXVII


Tribeca
      LXXVIII


Tribeca
      XXI


Tribeca
      XXII


Tribeca
      XXIII


Tribeca
      XXIV


Tribeca
      XXIX


Tribeca
      XXV


Tribeca
      XXVI


Tribeca
      XXVII


Tribeca
      XXVIII


Tribeca
      XXX


Tribeca
      XXXI


Tribeca
      XXXII


Tribeca
      XXXIII


Tribeca
      XXXIV


Tribeca
      XXXIX


Tribeca
      XXXV


Tribeca
      XXXVI


Tribeca
      XXXVII


Tribeca
      XXXVIII


Tribeca
      XXXX


Tribeca
      XXXXI


Tribeca
      XXXXII


Tribeca
      XXXXIII


Tribeca
      XXXXIV


Tribeca
      XXXXIX


Tribeca
      XXXXV


Tribeca
      XXXXVI


Tribeca
      XXXXVII


Tribeca
      XXXXVIII


Tribecca
      L


Vantage
      90


Well
      84
      Corp


WFB
      83
      Corp