| Name                                                |    | State of Incorporation        |
|-----------------------------------------------------|--------------|-----------------------------------------|
| ACC Holding, LLC.                         |    | Georgia                                 |
| ACC Master Holdings, LLC                            |         | Nevada                                  |
| ACC Funding Two, Inc.                     |    | Nevada                                  |
| Access Financing, LLC                               |         | Georgia                                 |
| Bluestem Holdings, LLC(1)                           |    | Delaware                                |
| Cahaba Energy, LLC (11)                             |         | Georgia                                 |
| Card Services, Inc.                       |    | Georgia                                 |
| CAR Financial Services, Inc.              |    | Georgia                                 |
| CAR Funding, Inc.                         |    | Nevada                                  |
| CAR Funding II, Inc.                      |         | Nevada                                  |
| CARDS, LLC                                          |    | South Carolina                          |
| CARDS Credit Services, LLC                          |    | South Carolina                          |
| CARS Acquisition, LLC                               |    | Georgia                                 |
| CCRT International Holdings, B.V.         |    | Amsterdam and Netherlands     |
| CCRT International Holdings II, B.V.      |         | Amsterdam and Netherlands     |
| CCUK Holdings Limited                               |         | United Kingdom                          |
| CFC, LLC                                            |    | Nevada                                  |
| CL Holdings, LLC                                    |    | Georgia                                 |
| CompuCredit Acquisition Corporation                 |    | Nevada                                  |
| CompuCredit Acquisition Corporation III             |    | Nevada                                  |
| CompuCredit Corporation                             |         | Georgia                                 |
| CompuCredit Funding Corp.                 |    | Nevada                                  |
| CompuCredit Funding Corp. III                       |    | Nevada                                  |
| CompuCredit Intellectual Property Holdings Corp. II |    | Nevada                                  |
| CompuCredit International Acquisition Corporation   |    | Nevada                                  |
| CompuCredit International Servicing, LLC            |    | Georgia                                 |
| CompuCredit International Ventures, Inc.            |         | Nevada                                  |
| CompuCredit Reinsurance Ltd.              |    | Turks and Caicos Islands |
| CompuCredit Services Corporation                    |    | Nevada                                  |
| CompuCredit UK Limited                              |    | United Kingdom                          |
| Conductor, LLC                                      |    | Nevada                                  |
| Consumer Auto Receivables, LLC                      |    | Georgia                                 |
| Cottonwood Acquisition, LLC                         |    | Nevada                                  |
| Creditlogistics, LLC                                |    | Georgia                                 |
| Creditlogistics India Private Limited               |    | India                                   |
| CSC Acquisition, LLC                                |    | Nevada                                  |
| Dakota Funding, LCC                                 |    | Nevada                                  |
| Dealer Technical Services, LLC                      |         | Georgia                                 |
| Direct MicroLending, LLC                            |    | Georgia                                 |
| Direct MicroLoans, LLC                              |    | Georgia                                 |
| Domain Name Acquisitions, LLC                       |         | Georgia                                 |

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| Name                                        |    | State of Incorporation |
|---------------------------------------------|--------------|----------------------------------|
| Embarcadero, LLC                            |         | Nevada                           |
| Embarcadero Holdings LLC(2)                 |    | Delaware                         |
| Fingerhut Receivables, Inc.       |    | Delaware                         |
| FMT Services, Inc.                |    | Nevada                           |
| G£T CASH! Limited                      |         | United Kingdom                   |
| GlobalFin Partners, LLC                     |         | Nevada                           |
| GlobalFin Ventures, LLC                     |         | Nevada                           |
| JCIA Holdings, LLC                          |         | Georgia                          |
| JC International Acquisitions, LLC          |    | Georgia                          |
| Goldenrod Funding, LLC                      |    | Nevada                           |
| Jefferson Capital Card Services, LLC        |    | Georgia                          |
| Jefferson Capital Systems, LLC              |    | Georgia                          |
| JJG, LLC                                    |    | Georgia                          |
| JRAS, LLC(3)                                |    | Georgia                          |
| JRAS of Alabama, LLC                        |    | Georgia                          |
| JRAS of Florida, LLC                        |    | Georgia                          |
| JRAS of Tennessee, LLC                      |    | Georgia                          |
| JRAS Leasing, LLC                           |    | Georgia                          |
| Liberty Acquisition, Inc.         |    | Georgia                          |
| Madison Park, Inc.                          |         | North Dakota                     |
| Majestic Capital Holdings, LLC              |    | Georgia                          |
| MEM Capital Limited(4)                      |    | United Kingdom                   |
| MEM Consumer Finance Limited(5)             |         | United Kingdom                   |
| MEM Holding Limited (6)                     |         | United Kingdom                   |
| Inventive Finance Limited (name change) (7) |         | United Kingdom                   |
| Miramar Servicing, LLC                      |    | Georgia                          |
| Mobile Tech Investments, LLC                |         | Georgia                          |
| M Park, LLC                                 |         | Georgia                          |
| M Park Holdings, LLC                        |         | Georgia                          |
| Partridge Funding Corporation               |    | Nevada                           |
| Perimeter Investment Solutions, LLC         |    | Georgia                          |
| Portfolio Holdings Services, LLC            |         | Nevada                           |
| Portfolio Holdings Services II, LLC         |         | Nevada                           |
| Purpose Acquisitions Company Limited(8)     |         | United Kingdom                   |
| Purpose Insurance, LLC                      |    | Georgia                          |
| Purpose Solutions LLC                       |    | Georgia                          |
| Purpose UK Holdings Limited                 |    | United Kingdom                   |
| Rapid City, LLC                             |         | Nevada                           |
| Rentassured Limited(9)                      |         | United Kingdom                   |
| Rushmore Acquisition, LLC                   |    | Nevada                           |
| Southern Crescent Finance, LLC              |    | Georgia                          |
| Transistor, LLC                             |         | Delaware                         |
| Transistor Holdings, LLC                    |         | Delaware                         |
| True Capital, LLC                           |    | Georgia                          |
| True Funding, LLC                           |    | Georgia                          |
| True Financial Services, LP                 |    | Texas                            |
| Upstar Financial, LLC                       |    | Georgia                          |
| Valued Services, LLC                        |    | Georgia                          |
| Valued Services Acquisitions Company, LLC   |    | Georgia                          |

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| Name                                   |    | State of Incorporation |
|----------------------------------------|--------------|----------------------------------|
| Valued Services CSO of Ohio            |         | Georgia                          |
| Valued Services Investments, LLC       |    | Georgia                          |
| Valued Services Joint Venture, LLC     |    | Georgia                          |
| Valued Services Management, LLC        |    | Georgia                          |
| Valued Services UK Limited(10)         |    | United Kingdom                   |
| Valued Services of Alabama, LLC        |    | Georgia                          |
| Valued Services of Anozira, LLC        |    | Georgia                          |
| Valued Services of Arkansas, LLC       |    | Georgia                          |
| Valued Services of Colorado, LLC       |    | Georgia                          |
| Valued Services of Florida, LLC        |    | Georgia                          |
| Valued Services of Georgia, LLC        |    | Georgia                          |
| Valued Services of Kentucky, LLC       |    | Georgia                          |
| Valued Services of Louisiana, LLC      |    | Georgia                          |
| Valued Services of Michigan, LLC       |    | Georgia                          |
| Valued Services of Mississippi, LLC    |    | Georgia                          |
| Valued Services of Nevada, LLC         |    | Georgia                          |
| Valued Services of North Carolina, LLC |    | Georgia                          |
| Valued Services of Ohio, LLC           |    | Georgia                          |
| Valued Services of Oklahoma, LLC       |    | Georgia                          |
| Valued Services of South Carolina, LLC |    | Georgia                          |
| Valued Services of Tennessee, LLC      |    | Georgia                          |
| Valued Services of Texas, LLC          |    | Georgia                          |
| Valued Services of Texas, LP           |    | Texas                            |
| Valued Services of Virginia, LLC       |    | Georgia                          |
| Valued Services of West Virginia, LLC  |    | Georgia                          |
| Valued Services of Wisconsin, LLC      |    | Georgia                          |
| VS Financial of Arkansas, LLC          |    | Georgia                          |
| VS Financial Services, LLC             |    | Georgia                          |
| VS of Arkansas, LLC                    |    | Georgia                          |
| VS of Florida, LLC                     |    | Georgia                          |
| VS of North Carolina, LLC              |    | Georgia                          |
| VS of Ohio, LLC                        |    | Georgia                          |
| VS of South Carolina, LLC              |         | Georgia                          |
| VS of West Virginia, LLC               |    | Georgia                          |
| Valued Services VFS, LLC               |    | Georgia                          |

| (1)  | The Company owns a 75.1% interest in Bluestem Holdings, LLC.              |
|------|---------------------------------------------------------------------------|
| (2)  | The Company owns a 62.5% interest in Embarcadero Holdings, LLC.           |
| (3)  | The Company owns a 91.0% interest in JRAS, LLC.                           |
| (4)  | The Company owns a 69.6% interest in MEM Capital Limited.                 |
| (5)  | The Company owns a 69.6% interest in MEM Consumer Finance.                |
| (6)  | The Company owns a 69.6% interest in MEM Holdings Limited.                |
| (7)  | The Company owns a 69.6% interest in MEM Telecommunications Limited.      |
| (8)  | The Company owns a 69.6% interest in Purpose Acquisition Company Limited. |
| (9)  | The Company owns a 69.6% interest in Rentassured Limited.                 |
| (10) | The Company owns a 91.4% interest in Valued Services UK Limited.          |
| (11) | The Company owns a 95.2% interest in Cahaba Energy, LLC                   |

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