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Exhibit 21
 Subsidiaries of Lodgian, Inc.
 Entity
    
    State of Inc.12801 NWF Beverage Management, Inc.
    
    TXAlbany Hotel, Inc.
    
    FLAMI Operating Partners, L.P.
    
    DEAMIOP Acquisition General Partner SPE Corp.
    
    DEApico Hills. Inc.
    
    PAApico Inns of Greentree, Inc.
    
    PAApico Inns of Pennsylvania, Inc.
    
    PAApico Inns of Pittsburgh, Inc.
    
    PAApico Management Corp.
    
    PAAtlanta-Boston SPE, Inc.
    
    GABrunswick Motel Enterprises, Inc.
    
    GAColumbus Hospitality Assocates, LP
    
    FLCourtyard Club
    
    ARDedham Lodging Assocates I, LP
    
    GADedham Lodging SPE, Inc.
    
    DEDothan Hospitality 3053, Inc.
    
    ALDothan Hospitality 3071, Inc.
    
    ALEast Washington Hospitality, LP
    
    FLFort Wayne Hospitality Associates II, LP
    
    FLGadsden Hospitality, Inc.
    
    ALHarrisburg Motel Enterprises, Inc.
    
    PAHilton Head Motel Enterprises, Inc.
    
    SCImpac Holdings III, LLC
    
    GAImpac Hotel Group, LLC
    
    GAImpac Hotel Management, LLC
    
    GAImpac Hotels I, LLC
    
    GAImpac Hotels Member SPE, Inc.
    
    DEImpac Spe #2, Inc.
    
    GAImpac SPE #4, Inc.
    
    GAImpac SPE #6, Inc.
    
    GAIsland Motel Enterprises, Inc.
    
    GAKDS Corporation
    
    NVKinser Motel Enterprises, Inc.
    
    INLawrence Hospitality Associates, LP
    
    KSLittle Rock Beverage Management, Inc.
    
    ARLittle Rock Lodging Associates I, LP
    
    GALodgian Abeline Beverage Corp.
    
    TXLodgian Abilene, L.P.
    
    TXLodgian Abilene GP, Inc.
    
    DELodgian Acquisition, LLC
    
    GALodgian AMI, Inc.
    
    MDLodgian Augusta LLC
    
    DELodgian Bridgeport LLC
    
    DELodgian Colchester LLC
    
    DELodgian Dallas Beverage Corp.
    
    TXLodgian Denver LLC
    
    DELodgian Fairmont LLC
    
    DELodgian Financing Corp.
    
    DELodgian Financing Mezzanine, LLC
    
    DELodgian Hotel Acquisition, LLC
    
    GALodgian Hotels, Inc.
    
    DELodgian Hotels Fixed I, LLC
    
    DELodgian Hotels Fixed II, Inc.
    
    MDLodgian Hotels Fixed II Borrower LLC
    
    DELodgian Hotels Fixed III, LLC
    
    DELodgian Hotels Fixed IV, LP
    
    TXLodgian Hotels Fixed IV GP, Inc.
    
    DELodgian Hotels Floating, LLC
    
    DELodgian Lafayette LLC
    
    DELodgian Lancaster North, Inc.
    
    PALodgian Little Rock SPE, Inc.
    
    DELodgian Management Corp.
    
    DELodgian Memphis Property Owner, LLC
    
    DELodgian Mezzanine Fixed, LLC
    
    DELodgian Mezzanine Floating, LLC
    
    DELodgian Mezzanine Springing Member, Inc.
    
    DELodgian Mortgage Springing Member, Inc.
    
    DELodgian Mount Laurel, Inc.
    
    NJLodgian Ontario, Inc.
    
    CALodgian Pinehurst, LLC
    
    GALodgian Pinehurst Holdings, LLC
    
    GALodgian Tulsa LLC
    
    DELodgian York Market Street, Inc.
    
    PALodgian Valdosta, LLC
    
    GALodgian, Inc.
    
    DEMacon Hotel Associates LLC
    
    MAMacon Hotel Associates Manager, Inc.
    
    GAManhattan Hospitality Associates, LP
    
    KSMcKnight Motel, Inc.
    
    PAMelbourne Hospitality Associates, LP
    
    FLMinneapolis Motel Enterprises, Inc.
    
    MNMoon Airport Motel, Inc.
    
    PANew Orleans Airport Motel Associates, Ltd.
    
    FLNew Orleans Airport Motel Enterprises, Inc.
    
    LANH Motel Enterprises, Inc.
    
    MIPenmoco, Inc.
    
    MIServico Cedar Rapids, Inc.
    
    IAServico Centre Associates, Ltd.
    
    FLServico Centre Condominium Association, Inc.
    
    FLServico Colesville, Inc.
    
    MDServico Columbia, Inc.
    
    MDServico Columbus, Inc.
    
    FLServico East Washington, Inc.
    
    FLServico Fort Wayne II, Inc.
    
    FLServico Fort Wayne, Inc.
    
    FLServico Frisco, Inc.
    
    COServico Grand Island, Inc.
    
    NYServico Hotels I, Inc.
    
    FLServico Hotels II, Inc.
    
    FLServico Hotels III, Inc.
    
    FLServico Hotels IV, Inc.
    
    FLServico Houston, Inc.
    
    TXServico Jamestown, Inc.
    
    NYServico Lansing, Inc.
    
    MIServico Lawrence II, Inc.
    
    KSServico Lawrence, Inc.
    
    KSServico Manhattan II, Inc.
    
    KSServico Manhattan, Inc.
    
    KSServico Maryland, Inc.
    
    MDServico Maryland Borrower LLC
    
    DEServico Melbourne, Inc.
    
    FLServico Metairie, Inc.
    
    LAServico New York, Inc.
    
    NYServico Niagara Falls, Inc.
    
    NYServico Northwoods, Inc.
    
    FLServico Operations Corporation
    
    FLServico Palm Beach General Partner SPE, Inc.
    
    DEServico Pensacola 7200, Inc.
    
    DEServico Pensacola 7330, Inc.
    
    DEServico Rolling Meadows, Inc.
    
    ILServico Tucson, Inc.
    
    AZServico Windsor, Inc.
    
    FLServico Winter Haven, Inc.
    
    FLServico Worcester, Inc.
    
    FLSharon Motel Enterprises, Inc.
    
    PASheffield Motel Enterprises, Inc.
    
    ALCouncil of Unit Owners of Silver Spring Plaza
    
    MDSixteen Hotels, Inc.
    
    MDWashington Motel Enterprises, Inc.
    
    PAWilpen, Inc.
    
    PAWorcester Hospitality Associates, LP
    
    FL