Exhibit 21

|Entity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |  | State of Formation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
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|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
|Jess LLC 
      MLP Manager Corp. 
      Newkirk 21AT GP LLC 
      Newkirk 21AT L.P. 
      Newkirk Alake GP LLC 
      Newkirk Alake L.P. 
      Newkirk Albeau GP LLC 
      Newkirk Albeau L.P. 
      Newkirk Altenn GP LLC 
      Newkirk Altenn L.P. 
      Newkirk Alwood GP LLC 
      Newkirk Alwood L.P. 
      Newkirk Asset Management LLC 
      Newkirk Ateb GP LLC 
      Newkirk Ateb L.P. 
      Newkirk Avrem GP LLC 
      Newkirk Avrem L.P. 
      Newkirk Basot GP LLC 
      Newkirk Basot L.P. 
      Newkirk Bedcar GP LLC 
      Newkirk Bedcar L.P. 
      Newkirk Bethplain GP LLC 
      Newkirk Bethplain L.P. 
      Newkirk Bluff GP LLC 
      Newkirk Bluff L.P. 
      Newkirk Boford GP LLC 
      Newkirk Boford L.P. 
      Newkirk Bradall GP LLC 
      Newkirk Bradall L.P. 
      Newkirk Calane GP LLC 
      Newkirk Calane L.P. 
      Newkirk Calcraf GP LLC 
      Newkirk Calcraf L.P. 
      Newkirk Capital LLC 
      Newkirk Carolion GP LLC 
      Newkirk Carolion L.P. 
      Newkirk Clifmar GP LLC 
      Newkirk Clifmar L.P. 
      Newkirk Colane GP LLC 
      Newkirk Colane L.P. 
      Newkirk Croydon GP LLC 
      Newkirk Croydon L.P. 
      Newkirk Dalhill GP LLC 
      Newkirk Dalhill L.P. 
      Newkirk Dautec GP LLC 
      Newkirk Dautec L.P. 
      Newkirk Daytower GP LLC 
      Newkirk Daytower L.P. 
      Newkirk Denport GP LLC 
      Newkirk Denport L.P. 
    Newkirk Denville GP LLC |  | Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
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Delaware 
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Delaware

94



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|Newkirk Denville L.P. 
      Newkirk Elport GP LLC 
      Newkirk Elport L.P. 
      Newkirk Elway GP LLC 
      Newkirk Elway L.P. 
      Newkirk Feddata GP LLC 
      Newkirk Feddata L.P. 
      Newkirk Finco LLC 
      Newkirk Flamont GP LLC 
      Newkirk Flamont L.P. 
      Newkirk Gersant GP LLC 
      Newkirk Gersant L.P. 
      Newkirk GP Holding LLC 
      Newkirk GP LLC 
      Newkirk Hazelport GP LLC 
      Newkirk Hazelport L.P. 
      Newkirk Jackson Street GP LLC 
      Newkirk Jackson Street L.P. 
      Newkirk Jacway GP LLC 
      Newkirk Jacway L.P. 
      Newkirk JLE Way GP LLC 
      Newkirk JLE Way L.P. 
      Newkirk Johab GP LLC 
      Newkirk Johab L.P. 
      Newkirk JVF GP LLC 
      Newkirk JVF L.P. 
      Newkirk Lando GP LLC 
      Newkirk Lando L.P. 
      Newkirk Lanmar GP LLC 
      Newkirk Lanmar L.P. 
      Newkirk Larloosa GP LLC 
      Newkirk Larloosa L.P. 
      Newkirk Leyden GP LLC 
      Newkirk Leyden L.P. 
      Newkirk Liroc GP LLC 
      Newkirk Liroc L.P. 
      Newkirk Lybster GP LLC 
      Newkirk Lybster L.P. 
      Newkirk Marbax GP LLC 
      Newkirk Marbax L.P. 
      Newkirk Martall GP LLC 
      Newkirk Martall L.P. 
      Newkirk Merday GP LLC 
      Newkirk Merday L.P. 
      Newkirk Mesa GP LLC 
      Newkirk Mesa L.P. 
      Newkirk Midlem GP LLC 
      Newkirk Midlem L.P. 
      Newkirk MLP Unit LLC 
      Newkirk Montal GP LLC 
      Newkirk Montal L.P. 
      Newkirk Newal GP LLC 
      Newkirk Newal L.P. 
      Newkirk Orper GP LLC 
      Newkirk Orper L.P. 
      Newkirk Pinmar GP LLC |  | Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
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|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

95



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|Newkirk Pinmar L.P. 
      Newkirk Pinole GP LLC 
      Newkirk Pinole L.P. 
      Newkirk Plecar GP LLC 
      Newkirk Plecar L.P. 
      Newkirk Porto GP LLC 
      Newkirk Porto L.P. 
      Newkirk Renlake GP LLC 
      Newkirk Renlake L.P. 
      Newkirk Sablemart GP LLC 
      Newkirk Sablemart L.P. 
      Newkirk Salistown GP LLC 
      Newkirk Salistown L.P. 
      Newkirk Sandnord GP LLC 
      Newkirk Sandnord L.P. 
      Newkirk Santex GP LLC 
      Newkirk Santex L.P. 
      Newkirk Segair GP LLC 
      Newkirk Segair L.P. 
      Newkirk Seguine GP LLC 
      Newkirk Seguine L.P. 
      Newkirk Silward GP LLC 
      Newkirk Silward L.P. 
      Newkirk Simval GP LLC 
      Newkirk Simval L.P. 
      Newkirk Skoob GP LLC 
      Newkirk Skoob L.P. 
      Newkirk Spokmont GP LLC 
      Newkirk Spokmont L.P. 
      Newkirk Statmont GP LLC 
      Newkirk Statmont L.P. 
      Newkirk Sunway GP LLC 
      Newkirk Sunway L.P. 
      Newkirk Supergar GP LLC 
      Newkirk Supergar L.P. 
      Newkirk Superline GP LLC 
      Newkirk Superline L.P. 
      Newkirk Superwest GP LLC 
      Newkirk Superwest L.P. 
      Newkirk Suteret GP LLC 
      Newkirk Suteret L.P. 
      Newkirk Syrcar GP LLC 
      Newkirk Syrcar L.P. 
      Newkirk Texford GP LLC 
      Newkirk Texford L.P. 
      Newkirk Vegpow GP LLC 
      Newkirk Vegpow L.P. 
      Newkirk Vegrouge GP LLC 
      Newkirk Vegrouge L.P. 
      Newkirk Vengar GP LLC 
      Newkirk Vengar L.P. 
      Newkirk Walando GP LLC 
      Newkirk Walando L.P. 
      Newkirk Walcreek GP LLC 
      Newkirk Walcreek L.P. 
      Newkirk Walmad GP LLC 
      Newkirk Walmad L.P. 
      Newkirk Washtex GP LLC |  | Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
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Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

96



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|Newkirk Washtex L.P. 
      Newkirk Wybanco GP LLC 
      Newkirk Wybanco L.P. 
      NK First Loan E Certificate LLC 
      NK First Loan F Certificate LLC 
      NK First Loan G Certificate LLC 
      NK Remainder Interest LLC 
      NK-850/950 Corporetum Property LLC 
      NK-850/950 Corporetum Property Manager LLC 
      NK-Bridgewater Property LLC 
      NK-Bridgewater Property Manager LLC 
      NK-Dautec GP, LLC 
      NK-Dautec Loan, L.P. 
      NK-Holding LLC 
      NK-Leyden GP LLC 
      NK-Leyden Loan, L.P. 
      NK-Marc CAA Loan LLC 
      NK-Property Holdings LLC 
      NK-Remainder Interest LLC 
      NK-Rockaway Property LLC 
      NK-Rockaway Property Manager LLC 
      NK-Rockford Property LLC 
      NK-Rockford Property Manager LLC 
      NK-Springing Member LLC 
      NK-Statesville Property LLC 
      NK-Statesville Property Manager LLC 
      NK-TCC Property LLC 
      NK-TCC Property Manager LLC 
      SkiKid LLC 
      Sue LLC 
      The Newkirk Master Limited Partnership |  | Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
Delaware 
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|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

97