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SUBSIDIARIES
  State ofName of Entity

FormationNewkirk GP Holding LLC


DEMLP Manager Corp.


DENewkirk 21AT GP LLC


DENewkirk Alake GP LLC


DENewkirk Albeau GP LLC


DENewkirk Altenn GP LLC


DENewkirk Avrem GP LLC


DENewkirk Basot GP LLC


DENewkirk Bedcar GP LLC


DENewkirk Bethplain GP LLC


DENewkirk Bluff GP LLC


DENewkirk Calane GP LLC


DENewkirk Calcraf GP LLC


DENewkirk Carolion GP LLC


DENewkirk Clifmar GP LLC


DENewkirk Croydon GP LLC


DENewkirk Dalhill GP LLC


DENewkirk Daytower GP LLC


DENewkirk Denport GP LLC


DENewkirk Denville GP LLC


DENewkirk Elport GP LLC


DENewkirk Elway GP LLC


DENewkirk Feddata GP LLC


DENewkirk Gersant GP LLC


DENewkirk Hazelport GP LLC


DENewkirk Jackson Street GP LLC


DENewkirk Jacway GP LLC


DENewkirk JLE Way GP LLC


DENewkirk Johab GP LLC


DENewkirk JVF GP LLC


DENewkirk Lando GP LLC


DENewkirk Lanmar GP LLC


DENewkirk Larloosa GP LLC


DENewkirk Liroc GP LLC


DENewkirk Lybster GP LLC


DENewkirk Marbax GP LLC


DENewkirk Martall GP LLC


DENewkirk Merday GP LLC


DENewkirk Newal GP LLC


DENewkirk Orper GP LLC


DENewkirk Plecar GP LLC


DENewkirk Porto GP LLC


DENewkirk Sablemart GP LLC


DE 86




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State ofName of Entity

FormationNewkirk Salistown GP LLC


DENewkirk Sandnord GP LLC


DENewkirk Segair GP LLC


DENewkirk Seguine GP LLC


DENewkirk Silward GP LLC


DENewkirk Skoob GP LLC


DENewkirk Spokmont GP LLC


DENewkirk Statmont GP LLC


DENewkirk Sunway GP LLC


DENewkirk Supergar GP LLC


DENewkirk Superline GP LLC


DENewkirk Superwest GP LLC


DENewkirk Suteret GP LLC


DENewkirk Syrcar GP LLC


DENewkirk Texford GP LLC


DENewkirk Vegpow GP LLC


DENewkirk Vengar GP LLC


DENewkirk Walando GP LLC


DENewkirk Walcreek GP LLC


DENewkirk Walmad GP LLC


DENewkirk Washtex GP LLC


DENewkirk Wybanco GP LLC


DENewkirk 21AT L.P.


DENewkirk Alake L.P.


DENewkirk Albeau L.P.


DENewkirk Altenn L.P.


DENewkirk Avrem L.P.


DENewkirk Basot L.P.


DENewkirk Bedcar L.P.


DENewkirk Bethplain L.P.


DENewkirk Bluff L.P.


DENewkirk Calane L.P.


DENewkirk Calcraf L.P.


DENewkirk Carolion L.P.


DENewkirk Clifmar L.P.


DENewkirk Croydon L.P.


DENewkirk Dalhill L.P.


DENewkirk Daytower L.P.


DENewkirk Denport L.P.


DENewkirk Denville L.P.


DENewkirk Elport L.P.


DENewkirk Elway L.P.


DENewkirk Feddata L.P.


DE 87




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State ofName of Entity

FormationNewkirk Gersant L.P.


DENewkirk Hazelport L.P.


DENewkirk Jackson Street L.P.


DENewkirk Jacway L.P.


DENewkirk JLE Way L.P.


DENewkirk Johab L.P.


DENewkirk JVF L.P.


DENewkirk Lando L.P.


DENewkirk Lanmar L.P.


DENewkirk Larloosa L.P.


DENewkirk Liroc L.P.


DENewkirk Lybster L.P.


DENewkirk Marbax L.P.


DENewkirk Martall L.P.


DENewkirk Merday L.P.


DENewkirk Newal L.P.


DENewkirk Orper L.P.


DENewkirk Plecar L.P.


DENewkirk Porto L.P.


DENewkirk Sablemart L .P


DENewkirk Salistown L.P.


DENewkirk Sandnord L.P.


DENewkirk Segair L.P.


DENewkirk Seguine L.P.


DENewkirk Silward L.P.


DENewkirk Skoob L.P.


DENewkirk Spokmont L.P.


DENewkirk Statmont L.P.


DENewkirk Sunway L.P.


DENewkirk Supergar L.P.


DENewkirk Superline L.P.


DENewkirk Superwest L.P.


DENewkirk Suteret L.P.


DENewkirk Syrcar L.P.


DENewkirk Texford L.P.


DENewkirk Vegpow L.P.


DENewkirk Vengar L.P.


DENewkirk Walando L.P.


DENewkirk Walcreek L.P.


DENewkirk Walmad L.P.


DENewkirk Washtex L.P.


DENewkirk Wybanco L.P.


DEAlsey Associates Limited
    Partnership


CT 88




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State ofName of Entity

FormationJeral Associates Limited
    Partnership


CTJermor Associates Limited
    Partnership


CTLCB Limited Partnership


DELinwood Avenue Limited Partnership


DENewkirk MLP Unit LLC


DENK Remainder Interest LLC


DENewkirk Capital LLC


DENewkirk Asset Management LLC


DENewkirk Finco LLC


DENK-Leyden GP LLC


DENK-Leyden Loan, L.P.


DESpokmont LLC


ALNewkirk GP LLC


DENK First Loan E Cert. LLC


DENK First Loan F Cert LLC


DENK First Loan G Cert LLC


DENK-Camfex JR Loan LLC


DENK-Holding LLC


DENK-Property Holdings LLC


DENK-Marc CAA Loan LLC


DENK-850/950 Corporetum Property LLC


DENK-850/950 Corporetum Property
    Manager LLC


DENK-Bridgewater Property LLC


DENK-Bridgewater Property Manager LLC


DENK-Cinn Hamilton Property LLC


DENK-Cinn Hamilton Property Manager
    LLC


DENK-Glenwillow Property LLC


DENK-Glenwillow Property Manager LLC


DENK-LCB Property LLC


DENK-LCB Property Manager LLC


DENK-Lombard Street Manager LLC


DENK-Lombard GL Property LLC


DENK-Lombard GL Property Manager LLC


DENK-Lumberton Property LLC


DENK-Lumberton Property Manager LLC


DENK-McDonough Property LLC


DENK-McDonough Property Manager LLC


DENK-ODW/Columbus Property LLC


DENK-ODW/Columbus Property Manager
    LLC


DENK-Rockaway Property LLC


DENK-Rockaway Property Manager LLC


DENK-Rockford Property LLC


DENK-Rockford Property Manager LLC


DE 89




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##### 



State ofName of Entity

FormationNK-Springing Member LLC


DENK-Statesville Property LLC


DENK-Statesville Property Manager LLC


DENK-TCC Property LLC


DENK-TCC Property Manager LLC


DEConcord Debt Holdings LLC


DEWRP Management, LLC


DEAutolane Associates Limited
    Partnership


CTEastgar Associates Limited
    Partnership


CTGocar Associates Limited
    Partnership


CTBrowen Associates Limited
    Partnership


MACTO Associates Limited Partnership


MDNew Orleans Associates Limited
    Partnership


MAOne Arkansas Associates Limited
    Partnership


MAOne Woodstock Associates Limited
    Partnership


MASunset Park West Limited
    Partnership


CATustin Associates Limited
    Partnership


CA  90