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

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|   | 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                  Katrina/Rita Hurricane                  Recovery Funding 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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