| Name                                                     |    | State of Incorporation        |
|----------------------------------------------------------|--------------|-----------------------------------------|
| ACC      Holding, LLC.                         |    | Georgia                                 |
| ACC      Master Holdings, LLC                            |         | Nevada                                  |
| ACC      Funding Two, Inc.                     |    | Nevada                                  |
| Bluestem      Holdings, LLC(1)                           |    | Delaware                                |
| Card      Services, Inc.                       |    | Georgia                                 |
| CAR      Financial Services, Inc.              |    | Georgia                                 |
| CAR      Funding, Inc.                         |    | Nevada                                  |
| CAR      Funding II, Inc.                      |         | Nevada                                  |
| Card      Receivables FS, 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      Acquisition Funding Corp.     |    | Nevada                                  |
| CompuCredit      Acquisition Funding Corp. 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                                  |
| Direct      MicroLending, LLC                            |    | Georgia                                 |
| Direct      MicroLoans, LLC                              |    | Georgia                                 |
| Domain      Name Acquisitions, LLC                       |         | Georgia                                 |

----

| 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              |
| 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                          |
| Majestic      Capital Holdings, LLC            |    | Georgia                          |
| MEM      Capital Limited(4)                    |    | United      Kingdom              |
| MEM      Consumer Finance Limited(5)           |         | United      Kingdom              |
| MEM      Holding Limited (6)                   |         | United      Kingdom              |
| MEM      Telecommunications Limited(7)         |         | United      Kingdom              |
| Miramar      Servicing, 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                          |

----

| Name                                        |    | State of Incorporation |
|---------------------------------------------|--------------|----------------------------------|
| 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 97.7% interest in JRAS, LLC.                                |
| (4)  | The      Company owns a 76.0% interest in MEM Capital Limited.                      |
| (5)  | The      Company owns a 76.0% interest in MEM Consumer Finance.                     |
| (6)  | The      Company owns a 76.0% interest in MEM Holdings Limited.                     |
| (7)  | The      Company owns a 76.0% interest in MEM Telecommunications      Limited.      |
| (8)  | The      Company owns a 76.0% interest in Purpose Acquisition Company      Limited. |
| (9)  | The      Company owns a 76.0% interest in Rentassured Limited.                      |
| (10) | The      Company owns a 91.4% interest in Valued Services UK    Limited.            |

----

----