EXHIBIT 21

Subsidiaries of the Company



|           |  |                                           
|---------- |  | ------------------------------------------
|Subsidiary |  | Jurisdiction of Incorporation or Formation

|                                  |  |              
|--------------------------------- |  | -------------
|3 Theatres, Inc.                  |  | Missouri     
|30 West Pershing, LLC             |  | Missouri     
|Atlantic - EPR I                  |  | Delaware     
|Atlantic - EPR II                 |  | Delaware     
|Burbank Village, Inc.             |  | Delaware     
|Burbank Village, LP               |  | Delaware     
|Cantera 30, Inc.                  |  | Delaware     
|Cantera 30 Theatre, LP            |  | Delaware     
|CCC VinREIT, LLC                  |  | Delaware     
|Crotched Mountain Properties, LLC |  | New Hampshire
|Domus Communities, LLC            |  | Delaware     
|DPRB VinREIT, LLC                 |  | Delaware     
|EPR Canada, Inc.                  |  | Missouri     
|EPR Hialeah, Inc.                 |  | Missouri     
|EPR Metropolis Trust              |  | Delaware     
|EPR North Trust                   |  | Delaware     
|EPR TRS Holdings, Inc.            |  | Missouri     
|EPR TRS I, Inc.                   |  | Missouri     
|EPR TRS II, Inc.                  |  | Missouri     
|EPR TRS III, Inc.                 |  | Missouri     
|EPT 301, LLC                      |  | Missouri     
|EPT Aliso Viejo, Inc.             |  | Delaware     
|EPT Arroyo, Inc.                  |  | Delaware     
|EPT Auburn, Inc.                  |  | Delaware     
|EPT Biloxi, Inc.                  |  | Delaware     
|EPT Boise, Inc.                   |  | Delaware     
|EPT Chattanooga, Inc.             |  | Delaware     
|EPT Columbiana, Inc.              |  | Delaware     
|EPT Concord, LLC                  |  | Delaware     
|EPT Crotched Mountain, Inc.       |  | Missouri     
|EPT Davie, Inc.                   |  | Delaware     
|EPT Deer Valley, Inc.             |  | Delaware     
|EPT DownREIT II, Inc.             |  | Missouri     
|EPT DownREIT, Inc.                |  | Missouri     
|EPT East, Inc.                    |  | Delaware     
|EPT Firewheel, Inc.               |  | Delaware     
|EPT First Colony, Inc.            |  | Delaware     
|EPT Fresno, Inc.                  |  | Delaware     
|EPT GCC, LLC                      |  | Delaware     
|EPT Glendora, Inc.                |  | Delaware     
|EPT Gulf Pointe, Inc.             |  | Delaware     
|EPT Hamilton, Inc.                |  | Delaware     
|EPT Hattiesburg, Inc.             |  | Delaware     



---

|                                         |  |              
|---------------------------------------- |  | -------------
|EPT Hoffman Estates, Inc.                |  | Delaware     
|EPT Huntsville, Inc.                     |  | Delaware     
|EPT Hurst, Inc.                          |  | Delaware     
|EPT Indianapolis, Inc.                   |  | Delaware     
|EPT Kalamazoo, Inc.                      |  | Missouri     
|EPT Lafayette, Inc.                      |  | Delaware     
|EPT Lawrence, Inc.                       |  | Delaware     
|EPT Leawood, Inc.                        |  | Delaware     
|EPT Little Rock, Inc.                    |  | Delaware     
|EPT Macon, Inc.                          |  | Delaware     
|EPT Mad River, Inc.                      |  | Missouri     
|EPT Manchester, Inc.                     |  | Delaware     
|EPT Melbourne, Inc.                      |  | Missouri     
|EPT Mesa, Inc.                           |  | Delaware     
|EPT Mesquite, Inc.                       |  | Delaware     
|EPT Modesto, Inc.                        |  | Delaware     
|EPT Mount Attitash, Inc.                 |  | Delaware     
|EPT Mount Snow, Inc.                     |  | Delaware     
|EPT New Roc GP, Inc.                     |  | Delaware     
|EPT New Roc, LLC                         |  | Delaware     
|EPT Nineteen, Inc.                       |  | Delaware     
|EPT Oakview, Inc.                        |  | Delaware     
|EPT Pensacola, Inc.                      |  | Missouri     
|EPT Pompano, Inc.                        |  | Delaware     
|EPT Raleigh Theatres, Inc.               |  | Delaware     
|EPT Schoolhouse, LLC                     |  | Delaware     
|EPT Ski Properties, Inc.                 |  | Delaware     
|EPT Slidell, Inc.                        |  | Delaware     
|EPT South Barrington, Inc.               |  | Delaware     
|EPT Waterparks, Inc.                     |  | Delaware     
|EPT White Plains, LLC                    |  | Delaware     
|EPT Wilmington, Inc.                     |  | Delaware     
|Exit 108 Entertainment, LLC              |  | Alabama      
|Flik Depositor, Inc.                     |  | Delaware     
|Flik, Inc.                               |  | Delaware     
|GFS VinREIT, LLC                         |  | Delaware     
|Havens VinREIT, LLC                      |  | Missouri     
|HGP VinREIT, LLC                         |  | Delaware     
|Education Capital Solutions, LLC         |  | Delaware     
|Kanata Entertainment Holdings, Inc.      |  | New Brunswick
|LC White Plains Recreation, LLC          |  | New York     
|LC White Plains Retail, LLC              |  | New York     
|LCPV VinREIT, LLC                        |  | Delaware     
|Megaplex Four, Inc.                      |  | Missouri     
|Megaplex Nine, Inc.                      |  | Missouri     
|Metropolis Entertainment Holdings, Inc.  |  | New Brunswick
|Mississauga Entertainment Holdings, Inc. |  | New Brunswick
|New Roc Associates, LP                   |  | New York     
|Oakville Entertainment Holdings, Inc.    |  | New Brunswick
|Paso Robles VinREIT, LLC                 |  | Missouri     



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|                                               |  |              
|---------------------------------------------- |  | -------------
|PGCC, LLC                                      |  | Delaware     
|SBV VinREIT, LLC                               |  | Delaware     
|Suffolk Retail, LLC                            |  | Delaware     
|Sunny VinREIT, LLC                             |  | Delaware     
|Tampa Veterans 24, Inc.                        |  | Delaware     
|Tampa Veterans 24, LP                          |  | Delaware     
|Theatre Sub, Inc.                              |  | Missouri     
|VinREIT, LLC                                   |  | Delaware     
|WestCol Center, LLC                            |  | Delaware     
|WestCol Corp.                                  |  | Delaware     
|WestCol Holdings, LLC                          |  | Delaware     
|WestCol Theatre, LLC                           |  | Delaware     
|Westminster Promenade Owners Association, LLC |  | Colorado     
|Whitby Entertainment Holdings, Inc.            |  | New Brunswick
|YongeDundas Signage Trust                      |  | Delaware