# **EXHIBIT 21**

 
| **Name of Subsidiary**                            |   | **State of****Organization** |
|---------------------------------------------------|--------|------------------------------|
|                                              |   |                         |
| 14 West 64th  Street Corporation                  |   | New York                     |
| 150 East  58th Street, L.L.C.                     |   | New York                     |
| 1740  Broadway Associates, L.P.                   |   | Delaware                     |
| 20 Broad  Company, L.L.C.                         |   | New York                     |
| 20 Broad  Lender, L.L.C.                          |   | New York                     |
| 201 East  66th Street Corp.                       |   | New York                     |
| 201 East  66th Street, L.L.C.                     |   | New York                     |
| 330 Madison  Company, L.L.C.                      |   | New York                     |
| 350 North  Orleans, L.L.C.                        |   | Delaware                     |
| 40 East 14  Realty Associates General Partnership |   | New York                     |
| 40 East 14  Realty Associates, L.L.C.             |   | New York                     |
| 40 Fulton  Street, L.L.C.                         |   | New York                     |
| 401  Commercial Son, L.L.C.                       |   | New York                     |
| 401  Commercial, L.P.                             |   | New York                     |
| 401 General  Partner, L.L.C.                      |   | New York                     |
| 401 Hotel  General Partner, L.L.C.                |   | New York                     |
| 401 Hotel  REIT, L.L.C.                           |   | Delaware                     |
| 401 Hotel  TRS, Inc.                              |   | Delaware                     |
| 401 Hotel,  L.P.                                  |   | New York                     |
| 527 West  Kinzie, L.L.C.                          |   | Illinois                     |
| 689 Fifth  Avenue, L.L.C.                         |   | New York                     |
| 7 West 34th  Street, L.L.C.                       |   | New York                     |
| 715  Lexington Avenue, L.L.C.                     |   | New York                     |
| 770 Broadway  Company, L.L.C.                     |   | New York                     |
| 770 Broadway  Mezzanine, L.L.C.                   |   | Delaware                     |
| 770 Broadway  Owner, L.L.C.                       |   | Delaware                     |
| 825 Seventh  Avenue Holding Corporation           |   | New York                     |
| 825 Seventh  Avenue Holding, L.L.C.               |   | New York                     |
| 866 U.N.  Plaza Associates, L.L.C.                |   | New York                     |
| 888 Seventh  Avenue, L.L.C.                       |   | Delaware                     |
| 909 Third  Avenue Assignee, L.L.C.                |   | New York                     |
| 909 Third  Company, L.P.                          |   | New York                     |
| 909 Third  GP, L.L.C.                             |   | Delaware                     |
| 909 Third  Mortgage Holder, L.L.C.                |   | Delaware                     |
| 968 Third  Avenue, L.L.C.                         |   | New York                     |
| 968 Third,  L.L.C.                                |   | New York                     |
| Allentown  VF, L.L.C.                             |   | Pennsylvania                 |
| AmeriCold  Real Estate, L.P.                      |   | Delaware                     |

 

1

----

 
| **Name of Subsidiary**                            |   | **State of  Organization** |
|---------------------------------------------------|--------|----------------------------|
| AmeriCold  Realty Trust                           |   | Maryland                   |
| AmeriCold  Realty, Inc.                           |   | Delaware                   |
| Amherst II  VF, L.L.C.                            |   | New York                   |
| Amherst VF,  L.L.C.                               |   | New York                   |
| Arbor  Property, L.P.                             |   | Delaware                   |
| Atlantic  City Holding, L.L.C.                    |   | New Jersey                 |
| B&B Park  Avenue, L.P.                        |   | Delaware                   |
| Bensalem  Holding Company, L.L.C.                 |   | Pennsylvania               |
| Bensalem  Holding Company, L.P.                   |   | Pennsylvania               |
| Bensalem VF,  L.L.C.                              |   | Pennsylvania               |
| Bethlehem  Holding Company, L.L.C.                |   | Pennsylvania               |
| Bethlehem  Holding Company, L.P.                  |   | Pennsylvania               |
| Bethlehem  Properties Holding Company, L.L.C.     |   | Pennsylvania               |
| Bethlehem  Properties Holding Company, L.P.       |   | Pennsylvania               |
| Bethlehem  VF, L.L.C.                             |   | Pennsylvania               |
| Bethlehem  VF, L.P.                               |   | Pennsylvania               |
| BMS Facilities  Group, L.L.C.                     |   | Delaware                   |
| Bordentown  II VF, L.L.C.                         |   | New Jersey                 |
| Bordentown  VF, L.L.C.                            |   | New Jersey                 |
| Bricktown  VF, L.L.C.                             |   | New Jersey                 |
| Bridgeland  Warehouses, L.L.C.                    |   | New Jersey                 |
| Broomall VF,  L.L.C.                              |   | Pennsylvania               |
| Building  Maintenance Service, L.L.C.             |   | Delaware                   |
| Canadian  Craftshow LTD.                          |   | Canada                     |
| Carmar  Freezers Russellville, L.L.C.             |   | Delaware                   |
| Carmar  Freezers-Thomasville, L.L.C.              |   | Missouri                   |
| Carmar  Group, L.L.C.                             |   | Delaware                   |
| Carmar  Industries, L.L.C.                        |   | Delaware                   |
| CESC 1101  17th Street Limited Partnership        |   | Maryland                   |
| CESC 1101  17th Street Manager, L.L.C.            |   | Delaware                   |
| CESC 1101  17th Street, L.L.C.                    |   | Delaware                   |
| CESC 1140  Connecticut Avenue Limited Partnership |   | District of Columbia       |
| CESC 1140  Connecticut Avenue Manager, L.L.C.     |   | Delaware                   |
| CESC 1140  Connecticut Avenue, L.L.C.             |   | Delaware                   |
| CESC 1150  17th Street Limited Partnership        |   | District of Columbia       |
| CESC 1150  17th Street Manager, L.L.C.            |   | Delaware                   |
| CESC 1150  17th Street, L.L.C.                    |   | Delaware                   |
| CESC 1730 M  Street, L.L.C.                       |   | Delaware                   |
| CESC 1750  Pennsylvania Avenue, L.L.C.            |   | Delaware                   |
| CESC 2101 L  Street, L.L.C.                       |   | Delaware                   |
| CESC  Commerce Executive Park, L.L.C.             |   | Delaware                   |
| CESC  Construction TRS, Inc.                      |   | Delaware                   |
| CESC Crystal  City Holding L.L.C.                 |   | Delaware                   |
| CESC Crystal  City Land L.L.C.                    |   | Delaware                   |
| CESC Crystal  Square Four, L.L.C.                 |   | Delaware                   |
| CESC Crystal/Rosslyn,  L.L.C.                     |   | Delaware                   |

 

2

----

 
| **Name of Subsidiary**                         |   | **State of   Organization** |
|------------------------------------------------|--------|-----------------------------|
| CESC  District Holdings, L.L.C.                |   | Delaware                    |
| CESC  Downtown Member, L.L.C.                  |   | Delaware                    |
| CESC Fairfax  Square Manager, L.L.C.           |   | Delaware                    |
| CESC Five  Skyline Place, L.L.C.               |   | Delaware                    |
| CESC Four  Skyline Place, L.L.C.               |   | Delaware                    |
| CESC Gateway  Four L.L.C.                      |   | Virginia                    |
| CESC Gateway  One, L.L.C.                      |   | Delaware                    |
| CESC Gateway  Two Limited Partnership          |   | Virginia                    |
| CESC Gateway  Two Manager, L.L.C.              |   | Virginia                    |
| CESC  Gateway/Square Member, L.L.C.            |   | Delaware                    |
| CESC  Gateway/Square, L.L.C.                   |   | Delaware                    |
| CESC Mall  Land, L.L.C.                        |   | Virginia                    |
| CESC Mall,  L.L.C.                             |   | Virginia                    |
| CESC One  Courthouse Plaza Holdings, L.L.C.    |   | Delaware                    |
| CESC One  Courthouse Plaza, L.L.C.             |   | Delaware                    |
| CESC One Democracy  Plaza Manager, L.L.C.      |   | Delaware                    |
| CESC One  Democracy Plaza, L.P.                |   | Maryland                    |
| CESC One  Skyline Place, L.L.C.                |   | Delaware                    |
| CESC One  Skyline Tower, L.L.C.                |   | Delaware                    |
| CESC Park  Five Land, L.L.C.                   |   | Delaware                    |
| CESC Park  Five Manager, L.L.C.                |   | Virginia                    |
| CESC Park  Four Land, L.L.C.                   |   | Delaware                    |
| CESC Park  Four Manager, L.L.C.                |   | Virginia                    |
| CESC Park  One Land, L.L.C.                    |   | Delaware                    |
| CESC Park  One Manager, L.L.C.                 |   | Delaware                    |
| CESC Park  Three Land, L.L.C.                  |   | Delaware                    |
| CESC Park  Three Manager, L.L.C.               |   | Virginia                    |
| CESC Park  Two , L.L.C.                        |   | Delaware                    |
| CESC Park  Two Land, L.L.C.                    |   | Delaware                    |
| CESC Park  Two Manager L.L.C.                  |   | Virginia                    |
| CESC Plaza  Limited Partnership                |   | Virginia                    |
| CESC Plaza  Manger, L.L.C.                     |   | Virginia                    |
| CESC Plaza  Parking, L.L.C.                    |   | Delaware                    |
| CESC Realty  Park Five, L.L.C.                 |   | Virginia                    |
| CESC Realty  Park Three, L.L.C.                |   | Virginia                    |
| CESC Reston  Executive Center, L.L.C.          |   | Delaware                    |
| CESC Seven  Skyline Place, L.L.C.              |   | Delaware                    |
| CESC Six  Skyline Place, L.L.C.                |   | Delaware                    |
| CESC Square  Four L.L.C.                       |   | Virginia                    |
| CESC Square  Four Land L.L.C.                  |   | Delaware                    |
| CESC Square  Land, L.L.C.                      |   | Delaware                    |
| CESC Square,  L.L.C.                           |   | Virginia                    |
| CESC Three  Skyline Place, L.L.C.              |   | Delaware                    |
| CESC Two  Courthouse Plaza Limited Partnership |   | Virginia                    |
| CESC Two  Courthouse Plaza Manager, L.L.C.     |   | Delaware                    |
| CESC Two  Skyline Place, L.L.C.                |   | Delaware                    |

 

3

----

 
| **Name of Subsidiary**                              |   | **State of  Organization** |
|-----------------------------------------------------|--------|----------------------------|
| CESC Tysons  Dulles Plaza, L.L.C.                   |   | Delaware                   |
| CESC Water  Park, L.L.C.                            |   | Virginia                   |
| Charles E.  Smith Commercial Realty, L.P.           |   | Delaware                   |
| Charles E.  Smith Real Estate Services, L.P.        |   | Virginia                   |
| Cherry Hill  VF, L.L.C.                             |   | New Jersey                 |
| Chicopee  Holding, L.L.C.                           |   | Massachusetts              |
| Commerce  Executive Park Association of Co-Owners   |   | Virginia                   |
| Conrans VF,  L.L.C.                                 |   | New Jersey                 |
| Cumberland  Holding, L.L.C.                         |   | New Jersey                 |
| Darby  Development Corp.                            |   | Florida                    |
| Delran VF,  L.L.C.                                  |   | New Jersey                 |
| Design  Center Owner -DC, L.L.C.                    |   | Delaware                   |
| Dover VF,  L.L.C.                                   |   | New Jersey                 |
| DSAC, L.L.C.                                        |   | Texas                      |
| Dundalk VF,  L.L.C.                                 |   | Maryland                   |
| Durham  Leasing II, L.L.C.                          |   | New Jersey                 |
| Durham  Leasing, L.L.C.                             |   | New Jersey                 |
| East  Brunswick VF, L.L.C.                          |   | New Jersey                 |
| Eatontown  Monmouth Mall (Junior Mezz), L.L.C.      |   | Delaware                   |
| Eatontown  Monmouth Mall (Senior Mezz), L.L.C.      |   | Delaware                   |
| Eatontown  Monmouth Mall, L.L.C.                    |   | Delaware                   |
| Eleven Penn  Plaza, L.L.C.                          |   | New York                   |
| Fairfax  Square Partners                            |   | Delaware                   |
| Fifth Crystal  Park Associates Limited Partnership  |   | Virginia                   |
| First  Crystal Park Associates Limited Partnership  |   | Virginia                   |
| Fourth  Crystal Park Associates Limited Partnership |   | Virginia                   |
| Freeport VF,  L.L.C.                                |   | New York                   |
| Fuller  Madison, L.L.C.                             |   | New York                   |
| Gallery  Market Holding Company, L.L.C.             |   | Pennsylvania               |
| Gallery  Market Holding Company, L.P.               |   | Pennsylvania               |
| Gallery  Market Properties Holding Company, L.L.C.  |   | Pennsylvania               |
| Gallery  Market Properties Holding Company, L.P.    |   | Pennsylvania               |
| Garfield  Parcel, L.L.C.                            |   | New Jersey                 |
| Glen Burnie  VF, L.L.C.                             |   | Maryland                   |
| Glenolden  VF, L.L.C.                               |   | Pennsylvania               |
| Graybar  Building, L.L.C.                           |   | New York                   |
| Green Acres  Mall, L.L.C.                           |   | Delaware                   |
| Guard  Management Service Corp.                     |   | New York                   |
| Guillford  Associates, L.L.C.                       |   | Delaware                   |
| Hackensack  VF, L.L.C.                              |   | New Jersey                 |
| Hagerstown  VF, L.L.C.                              |   | Maryland                   |
| Hanover  Holding, L.L.C.                            |   | New Jersey                 |
| Hanover  Industries, L.L.C.                         |   | New Jersey                 |
| Hanover  Leasing, L.L.C.                            |   | New Jersey                 |
| Hanover  Public Warehousing, L.L.C.                 |   | New Jersey                 |
| Hanover VF,  L.L.C.                                 |   | New Jersey                 |

 

4

----

 
| **Name of Subsidiary**                       |   | **State of  Organization** |
|----------------------------------------------|--------|----------------------------|
| Henrietta  Holding, L.L.C.                   |   | New York                   |
| Inland  Quarries, L.L.C.                     |   | Delaware                   |
| Interior  Design Show, Inc.                  |   | Canada                     |
| Jersey City  VF, L.L.C.                      |   | New Jersey                 |
| Kearny  Holding VF, L.L.C.                   |   | New Jersey                 |
| Kearny  Leasing VF, L.L.C.                   |   | New Jersey                 |
| L.A. Mart  Properties, L.L.C.                |   | Delaware                   |
| Lancaster  Leasing Company, L.L.C.           |   | Pennsylvania               |
| Lancaster  Leasing Company, L.P.             |   | Pennsylvania               |
| Landthorp  Enterprises, L.L.C.               |   | Delaware                   |
| LaSalle  Hubbard L.L.C.                      |   | Delaware                   |
| Lawnside VF,  L.L.C.                         |   | New Jersey                 |
| Lewisville  TC, L.L.C.                       |   | Texas                      |
| Littleton  Holding, L.L.C.                   |   | New Jersey                 |
| Lodi II VF,  L.L.C.                          |   | New Jersey                 |
| Lodi VF,  L.L.C.                             |   | New Jersey                 |
| M 330  Associates, L.P.                      |   | New York                   |
| M 393  Associates, L.L.C.                    |   | New York                   |
| M/H Two Park  Associates                     |   | New York                   |
| Manalapan  VF, L.L.C.                        |   | New Jersey                 |
| Market  Square - Main Street, L.L.C.         |   | Delaware                   |
| Market  Square Furniture Plaza L.L.C.        |   | Delaware                   |
| Market  Square Group, Inc.                   |   | Delaware                   |
| Market  Square Group, L.P.                   |   | Delaware                   |
| Market  Square Hamilton Center, L.L.C.       |   | Delaware                   |
| Market  Square II, L.L.C.                    |   | Delaware                   |
| Market  Square, L.L.C.                       |   | Delaware                   |
| Market  Square-Furniture Plaza, Inc.         |   | Delaware                   |
| Marlton VF,  L.L.C.                          |   | New Jersey                 |
| Marple  Holding Company, L.L.C.              |   | Pennsylvania               |
| Marple  Holding Company, L.P.                |   | Pennsylvania               |
| Mart  Franchise Center, Inc.                 |   | Illinois                   |
| Mart  Franchise Venture, L.L.C.              |   | Delaware                   |
| Mart Parking  II, L.L.C.                     |   | Delaware                   |
| Mart  Parking, L.L.C.                        |   | Delaware                   |
| Menands VF,  L.L.C.                          |   | New York                   |
| Merchandise  Mart Enterprises, Inc. (Canada) |   | Canada                     |
| Merchandise  Mart Properties, Inc.           |   | Delaware                   |
| Merchandise  Mart, L.L.C.                    |   | Delaware                   |
| Mesquite TC,  L.L.C.                         |   | Texas                      |
| Middletown  VF, L.L.C.                       |   | New Jersey                 |
| MMPI/Highpoint  Lease, L.L.C.                |   | Delaware                   |
| Monmouth  Mall, L.L.C.                       |   | Delaware                   |
| Montclair  VF, L.L.C.                        |   | New Jersey                 |
| Morris  Plains Holding VF, L.L.C.            |   | New Jersey                 |
| Morris  Plains Leasing VF, L.L.C.            |   | New Jersey                 |

 

5

----

 
| **Name of Subsidiary**                  |   | **State of  Organization** |
|-----------------------------------------|--------|----------------------------|
| National  Furniture Mart (NC), L.L.C.   |   | Delaware                   |
| National  Hydrant, L.L.C.               |   | New York                   |
| New  Bridgeland Warehouses, L.L.C.      |   | Delaware                   |
| New Hanover  Holding, L.L.C.            |   | Delaware                   |
| New Hanover  Industries, L.L.C.         |   | Delaware                   |
| New Hanover  Leasing, L.L.C             |   | Delaware                   |
| New Hanover  Public Warehousing, L.L.C. |   | Delaware                   |
| New Hyde  Park VF, L.L.C.               |   | New York                   |
| New Kaempfer  1925, L.L.C.              |   | Delaware                   |
| New Kaempfer  Bowen, L.L.C.             |   | Delaware                   |
| New Kaempfer  IB, L.L.C.                |   | Delaware                   |
| New KMS,  L.L.C.                        |   | Delaware                   |
| New  Landthorp Enterprises, L.L.C.      |   | Delaware                   |
| New TG  Hanover, L.L.C.                 |   | Delaware                   |
| New Towmed,  L.L.C.                     |   | Delaware                   |
| New  Vornado/Saddle Brook, L.L.C.       |   | Delaware                   |
| New Woodbridge  II, L.L.C.              |   | New Jersey                 |
| Newington  VF, L.L.C.                   |   | Connecticut                |
| NFM Corp.                               |   | Delaware                   |
| NFM  Partners, L.P.                     |   | Delaware                   |
| Ninety Park  Lender QRS, Inc.           |   | Delaware                   |
| Ninety Park  Lender, L.L.C.             |   | New York                   |
| Ninety Park  Manager, L.L.C.            |   | New York                   |
| Ninety Park  Option, L.L.C.             |   | New York                   |
| Ninety Park  Property, L.L.C.           |   | New York                   |
| North Bergen  VF, L.L.C.                |   | New Jersey                 |
| North  Dearborn, L.L.C.                 |   | Delaware                   |
| North  Plainfield VF, L.L.C.            |   | New Jersey                 |
| Office  Acquisition Finance, L.L.C.     |   | Delaware                   |
| Office  Center Owner (D.C.), L.L.C.     |   | Delaware                   |
| One Penn  Plaza TRS, Inc.               |   | Delaware                   |
| One Penn  Plaza, L.L.C.                 |   | New York                   |
| Orleans  Hubbard L.L.C.                 |   | Delaware                   |
| Palisades  A/V Company, L.L.C.          |   | New Jersey                 |
| Park Four  Member, L.L.C.               |   | Delaware                   |
| Park One  Member, L.L.C.                |   | Delaware                   |
| Philadelphia  Holding Company, L.L.C.   |   | Pennsylvania               |
| Philadelphia  Holding Company, L.P.     |   | Pennsylvania               |
| Philadelphia  VF, L.L.C.                |   | Pennsylvania               |
| Philadelphia  VF, L.P.                  |   | Pennsylvania               |
| Pike Holding  Company, L.L.C.           |   | Pennsylvania               |
| Pike Holding  Company, L.P.             |   | Pennsylvania               |
| Pike VF,  L.L.C.                        |   | Pennsylvania               |
| Pike VF,  L.P.                          |   | Pennsylvania               |
| Powerspace  & Services, Inc.        |   | New York                   |
| Rahway  Leasing, L.L.C.                 |   | New Jersey                 |

 

6

----

 
| **Name of Subsidiary**                             |   | **State of  Organization** |
|----------------------------------------------------|--------|----------------------------|
| RF  Operations, L.L.C.                             |   | Delaware                   |
| Rochester  Holding, L.L.C.                         |   | New York                   |
| Russian Tea  Room Realty, L.L.C.                   |   | New York                   |
| SMB  Administration, L.L.C.                        |   | Delaware                   |
| SMB  Cleaning, L.L.C.                              |   | Delaware                   |
| SMB Holding,  L.L.C.                               |   | Delaware                   |
| SMB Tenant  Services Floaters, L.L.C.              |   | Delaware                   |
| SMB Tenant  Services, L.L.C.                       |   | Delaware                   |
| SMB Windows,  L.L.C.                               |   | Delaware                   |
| Smith  Commercial Management, L.L.C.               |   | Virginia                   |
| South  Capital, L.L.C.                             |   | Delaware                   |
| Springfield  Member VF, L.L.C.                     |   | Delaware                   |
| Springfield  VF, L.L.C.                            |   | Massachusetts              |
| T 53  Condominium, L.L.C.                          |   | New York                   |
| T.G.  Hanover, L.L.C.                              |   | New Jersey                 |
| TGSI, L.L.C.                                       |   | Maryland                   |
| The Park  Laurel Condominium                       |   | New York                   |
| The Second  Rochester Holding, L.L.C.              |   | New York                   |
| Third  Crystal Park Associates Limited Partnership |   | Virginia                   |
| Totowa VF,  L.L.C.                                 |   | New Jersey                 |
| Towmed  Housing, L.L.C.                            |   | Delaware                   |
| Towmed  Intermediate, L.L.C.                       |   | Delaware                   |
| Towson VF,  L.L.C.                                 |   | Maryland                   |
| Trees  Acquisition Subsidiary, Inc.                |   | Delaware                   |
| Turnersville  VF, L.L.C.                           |   | New Jersey                 |
| Two Guys  From Harrison Holding Co., L.L.C.        |   | Pennsylvania               |
| Two Guys  From Harrison Holding Co., L.P.          |   | Pennsylvania               |
| Two Guys  From Harrison N.Y. (DE), L.L.C.          |   | Delaware                   |
| Two Guys  From Harrison N.Y., L.L.C.               |   | New York                   |
| Two Guys  Mass., L.L.C.                            |   | Massachusetts              |
| Two  Guys-Connecticut Holding, L.L.C.              |   | Connecticut                |
| Two Park  Company                                  |   | New York                   |
| Two Penn  Plaza REIT, Inc.                         |   | New York                   |
| Union Square  East, L.L.C.                         |   | New York                   |
| Union VF,  L.L.C.                                  |   | New Jersey                 |
| Upper  Moreland Holding Company, L.L.C.            |   | Pennsylvania               |
| Upper  Moreland Holding Company, L.P.              |   | Pennsylvania               |
| Upper  Moreland VF, L.L.C.                         |   | Pennsylvania               |
| URS Real  Estate, L.P.                             |   | Delaware                   |
| URS Realty,  Inc.                                  |   | Delaware                   |
| VBL Company,  L.L.C.                               |   | New York                   |
| VC Carthage,  L.L.C.                               |   | Delaware                   |
| VC Freezer  Amarillo, L.P.                         |   | Delaware                   |
| VC Freezer  Babcock, L.L.C.                        |   | Delaware                   |
| VC Freezer  Bartow, L.L.C.                         |   | Delaware                   |
| VC Freezer  Fort Worth, L.L.C.                     |   | Delaware                   |

 

7

----

 
| **Name of Subsidiary**                                |   | **State of  Organization** |
|-------------------------------------------------------|--------|----------------------------|
| VC Freezer  Fort Worth, L.P.                          |   | Delaware                   |
| VC Freezer  Fremont, L.L.C.                           |   | Delaware                   |
| VC Freezer  Garden City, L.L.C.                       |   | Delaware                   |
| VC Freezer  Kentucky, L.L.C.                          |   | Delaware                   |
| VC Freezer  Massillon, L.L.C.                         |   | Delaware                   |
| VC Freezer  Omaha Amarillo, L.L.C.                    |   | Delaware                   |
| VC Freezer  Ontario, L.L.C.                           |   | Delaware                   |
| VC Freezer  Phoenix, L.L.C.                           |   | Delaware                   |
| VC Freezer  Russelville, L.L.C.                       |   | Delaware                   |
| VC Freezer  Sioux Falls, L.L.C.                       |   | Delaware                   |
| VC Freezer  Springdale, L.L.C.                        |   | Delaware                   |
| VC Freezer  Strasburg, L.L.C.                         |   | Delaware                   |
| VC Freezer  Texarkana, L.L.C.                         |   | Delaware                   |
| VC Missouri  Holdings, L.L.C.                         |   | Delaware                   |
| VC Missouri  Real Estate Holdings, L.L.C.             |   | Delaware                   |
| VC Omaha  Holdings, L.L.C.                            |   | Delaware                   |
| VC Omaha  Real Estate Holdings, L.L.C.                |   | Delaware                   |
| VFC  Connecticut Holding, L.L.C.                      |   | Delaware                   |
| VFC  Massachusetts Holding, L.L.C.                    |   | Delaware                   |
| VFC New  Jersey Holding, L.L.C.                       |   | Delaware                   |
| VFC  Pennsylvania Holding, L.L.C.                     |   | Delaware                   |
| VFC  Pennsylvania Holding, L.P.                       |   | Delaware                   |
| VNK Corp.                                             |   | Delaware                   |
| VNK, L.L.C.                                           |   | Delaware                   |
| VNO 424  Sixth Avenue, L.L.C.                         |   | Delaware                   |
| VNO 63rd  Street, L.L.C.                              |   | New York                   |
| VNO Hotel,  L.L.C.                                    |   | Delaware                   |
| Vornado - KC  License, L.L.C.                         |   | Delaware                   |
| Vornado -  Westport, L.L.C.                           |   | Connecticut                |
| Vornado  1399, L.L.C.                                 |   | Delaware                   |
| Vornado 1740  Broadway, L.L.C.                        |   | New York                   |
| Vornado 175  Lex, Inc.                                |   | Delaware                   |
| Vornado 1925  K, L.L.C.                               |   | Delaware                   |
| Vornado  25W14, L.L.C.                                |   | Delaware                   |
| Vornado 330  West 34th Street, L.L.C.                 |   | New York                   |
| Vornado 401  Commercial, L.L.C.                       |   | New York                   |
| Vornado  550-600 Mamaroneck, L.P.                     |   | New York                   |
| Vornado 63rd  Street, Inc.                            |   | New York                   |
| Vornado 640  Fifth Avenue, L.L.C.                     |   | New York                   |
| Vornado 90  Park Avenue, L.L.C.                       |   | New York                   |
| Vornado 90  Park QRS, Inc.                            |   | New York                   |
| Vornado  Asset Protection Trust Grantee (TRS), L.L.C. |   | Delaware                   |
| Vornado  B&B, L.L.C.                              |   | New York                   |
| Vornado  Ballantrae Holdings, Inc.                    |   | Delaware                   |
| Vornado  Bergen Mall, L.L.C.                          |   | New Jersey                 |
| Vornado  Bowen, L.L.C.                                |   | Delaware                   |

 

8

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| **Name of Subsidiary**                           |   | **State of  Organization** |
|--------------------------------------------------|--------|----------------------------|
| Vornado  Caguas GP, Inc.                         |   | Delaware                   |
| Vornado  Caguas GP, L.L.C.                       |   | Delaware                   |
| Vornado  Caguas Holding, L.L.C.                  |   | Delaware                   |
| Vornado  Caguas Holding, L.P.                    |   | Delaware                   |
| Vornado  Caguas, L.L.C.                          |   | Delaware                   |
| Vornado  Caguas, L.P.                            |   | Delaware                   |
| Vornado  CAPI, L.L.C.                            |   | Delaware                   |
| Vornado  Carthage and KC Quarries TRS, Inc.      |   | Delaware                   |
| Vornado Catalinas  GP, Inc.                      |   | Delaware                   |
| Vornado  Catalinas GP, L.L.C.                    |   | Delaware                   |
| Vornado  Catalinas Holding, L.L.C.               |   | Delaware                   |
| Vornado  Catalinas Holding, L.P.                 |   | Delaware                   |
| Vornado  Catalinas, L.L.C.                       |   | Delaware                   |
| Vornado  Catalinas, L.P.                         |   | Delaware                   |
| Vornado CCA  Gainesville, L.L.C.                 |   | Delaware                   |
| Vornado  CESCR Gen-Par, L.L.C.                   |   | Delaware                   |
| Vornado  CESCR Holdings, L.L.C.                  |   | Delaware                   |
| Vornado  CESCR II, L.L.C.                        |   | Delaware                   |
| Vornado  CESCR, L.L.C.                           |   | Delaware                   |
| Vornado  Commonwealth, L.L.C.                    |   | Delaware                   |
| Vornado  Communications, L.L.C.                  |   | Delaware                   |
| Vornado  Crescent Carthage and KC Quarry, L.L.C. |   | Delaware                   |
| Vornado  Crescent Portland Partnership           |   | Delaware                   |
| Vornado  Crystal Park Loan, L.L.C.               |   | Delaware                   |
| Vornado  Finance GP, L.L.C.                      |   | Delaware                   |
| Vornado  Finance II, L.P.                        |   | Delaware                   |
| Vornado  Finance SPE, Inc.                       |   | Delaware                   |
| Vornado  Finance, L.P.                           |   | Delaware                   |
| Vornado  Forest Plaza, L.L.C.                    |   | Delaware                   |
| Vornado Fort  Lee, L.L.C.                        |   | New Jersey                 |
| Vornado GM  III, L.L.C.                          |   | Delaware                   |
| Vornado GM  Loan II, L.L.C.                      |   | Delaware                   |
| Vornado GM  Loan, L.L.C.                         |   | Delaware                   |
| Vornado  Green Acres Acquisition, L.L.C.         |   | Delaware                   |
| Vornado  Green Acres Delaware, L.L.C.            |   | Delaware                   |
| Vornado  Green Acres Funding, L.L.C.             |   | Delaware                   |
| Vornado  Green Acres Holdings, L.L.C.            |   | Delaware                   |
| Vornado  Green Acres SPE Managing Member, Inc.   |   | Delaware                   |
| Vornado IB  Holdings, L.L.C.                     |   | Delaware                   |
| Vornado  Investment Corp.                        |   | New York                   |
| Vornado  Investments Corporation                 |   | Delaware                   |
| Vornado  Investments, L.L.C.                     |   | Delaware                   |
| Vornado KMS  Holdings, L.L.C.                    |   | Delaware                   |
| Vornado  Lending Corp.                           |   | New Jersey                 |
| Vornado  Lending, L.L.C.                         |   | New Jersey                 |
| Vornado M  330, L.L.C.                           |   | New York                   |

 

9

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| **Name of Subsidiary**                       |   | **State of  Organization** |
|----------------------------------------------|--------|----------------------------|
| Vornado M  393 QRS, Inc.                     |   | New York                   |
| Vornado M  393, L.L.C.                       |   | New York                   |
| Vornado  Mamaroneck, L.L.C.                  |   | New York                   |
| Vornado  Management Corp.                    |   | New Jersey                 |
| Vornado Merger  Sub, L.P.                    |   | Delaware                   |
| Vornado MH,  L.L.C.                          |   | New York                   |
| Vornado MLP  GP, L.L.C.                      |   | Delaware                   |
| Vornado  Monmouth Mall, L.L.C.               |   | New Jersey                 |
| Vornado  Montehiedra Acquisition, L.L.C.     |   | Delaware                   |
| Vornado  Montehiedra Acquisition, L.P.       |   | Delaware                   |
| Vornado  Montehiedra Holding II, L.P.        |   | Delaware                   |
| Vornado  Montehiedra Holding, L.L.C.         |   | Delaware                   |
| Vornado  Montehiedra Holding, L.P.           |   | Delaware                   |
| Vornado  Montehiedra OP, L.L.C.              |   | Delaware                   |
| Vornado  Montehiedra OP, L.P.                |   | Delaware                   |
| Vornado  Montehiedra, Inc.                   |   | Delaware                   |
| Vornado New  York RR One, L.L.C.             |   | New York                   |
| Vornado  Newkirk, L.L.C.                     |   | Delaware                   |
| Vornado NK  Loan, L.L.C.                     |   | Massachusetts              |
| Vornado  Office Management, L.L.C.           |   | New York                   |
| Vornado  Office, Inc.                        |   | New York                   |
| Vornado PS,  L.L.C.                          |   | Delaware                   |
| Vornado  Realty, L.L.C.                      |   | Delaware                   |
| Vornado  Realty, L.P.                        |   | Delaware                   |
| Vornado RTR,  Inc.                           |   | Delaware                   |
| Vornado SC  Properties, L.L.C.               |   | Delaware                   |
| Vornado  Shenandoah Holdings, L.L.C.         |   | Delaware                   |
| Vornado  Sign, L.L.C.                        |   | Delaware                   |
| Vornado  Title, L.L.C.                       |   | Delaware                   |
| Vornado TSQ,  L.L.C.                         |   | Delaware                   |
| Vornado Two  Park Holding, L.L.C.            |   | Delaware                   |
| Vornado Two  Penn Plaza, L.L.C.              |   | New York                   |
| Vornado  Warner, L.L.C.                      |   | Delaware                   |
| Vornado  Waterfront Holdings, L.L.C.         |   | Delaware                   |
| Vornado/Tea  Room, L.L.C.                    |   | New York                   |
| VRT  Development Rights, L.L.C.              |   | New York                   |
| VRT  Massachusetts Holding, L.L.C.           |   | Delaware                   |
| VRT New  Jersey Holding, L.L.C.              |   | Delaware                   |
| Washington  CESC TRS, Inc.                   |   | Delaware                   |
| Washington  Design Center DC, L.L.C.         |   | Delaware                   |
| Washington  Design Center Subsidiary, L.L.C. |   | Delaware                   |
| Washington  Mart TRS, Inc.                   |   | Delaware                   |
| Washington  Office Center DC, L.L.C.         |   | Delaware                   |
| Watchung VF,  L.L.C.                         |   | New Jersey                 |
| Wayne VF,  L.L.C.                            |   | New Jersey                 |
| Wells  Kinzie, L.L.C.                        |   | Delaware                   |

 

10

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| **Name of Subsidiary**            |   | **State of  Organization** |
|-----------------------------------|--------|----------------------------|
| West Windsor  Holding Corporation |   | New Jersey                 |
| West Windsor  Holding, L.L.C.     |   | New Jersey                 |
| Woodbridge  VF, L.L.C.            |   | New Jersey                 |
| York Holding  Company, L.L.C.     |   | Pennsylvania               |
| York Holding  Company, L.P.       |   | Pennsylvania               |
| York VF,  L.L.C.                  |   | Pennsylvania               |

 

11

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