| NAME                                             | STATE      OF INCORPORATION/FORMATION |
|--------------------------------------------------|---------------------------------------|
|                                             |                                  |
| Alpha      Monticello, Inc.                      | Delaware                              |
|                                             |                                  |
| Alpha      Casino Management Inc.                | Delaware                              |
|                                             |                                  |
| Monticello      Casino Management, LLC           | New      York                         |
|                                             |                                  |
| Mohawk      Management, LLC                      | New      York                         |
|                                             |                                  |
| Monticello      Raceway Development Company, LLC | New      York                         |
|                                             |                                  |
| Monticello      Raceway Management, Inc.         | New      York                         |
|                                             |                                  |
| Alpha      Gulf Coast, Inc.                      | Delaware                              |
|                                             |                                  |
| Alpha      St. Regis, Inc.                       | Delaware                              |
|                                             |                                  |
| Alpha      Missouri, Inc.                        | Delaware                              |
|                                             |                                  |
| Alpha      Rising Sun, Inc.                      | Delaware                              |
|                                             |                                  |
| Alpha      Greenville Hotel, Inc.                | Delaware                              |
|                                             |                                  |
| Alpha      Entertainment, Inc.                   | Delaware                              |
|                                             |                                  |
| Alpha      Peach Tree Corporation                | Delaware                              |
|                                             |                                  |
| Alpha      Florida Entertainment, L.L.C.         | Florida                               |
|                                             |                                  |
| Jubilation      Lakeshore, Inc.                  | Mississippi                           |
|                                             |                                  |
| New      York Gaming, LLC                        | Georgia                               |
|                                             |                                  |
| Empire      Resorts Holdings, Inc.               | Delaware                              |
|                                             |                                  |
| Empire      Resorts Sub, Inc.                    | Delaware                              |

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