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                                                                    EXHIBIT 21.1

                           SUBSIDIARIES OF REGISTRANT

         TRUCK (IN) QRS 14-3, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME TRUCK (IN) QRS 14-3, INC.

         BEST (CA) QRS 14-4, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME BEST (CA) QRS 14-4, INC.

         META (CA) QRS 14-6, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME META (CA) QRS 14-6, INC.

         BAC (MO) QRS 14-10, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME BAC (MO) QRS 14-10, INC.

         CONDUCTOR (CA) QRS 14-11, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME CONDUCTOR (CA) QRS 14-11, INC.

         CBS (PA) QRS 14-12, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME CBS (PA) QRS 14-12, INC.

         QRS 14-PAYING AGENT, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME QRS 14-PAYING AGENT, INC.

         MOLD (AZ) QRS 14-13, INC. A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME MOLD (AZ) QRS 14-13, INC.

         THEATRE (DE) QRS 14-14, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME THEATRE (DE) QRS 14-14, INC.

         COMP (TX) QRS 14-15, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME COMP (TX) QRS 14-15, INC.

         PLAY (CA) QRS 14-16, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME PLAY (CA) QRS 14-16, INC.

         NOR (GA) QRS 14-17, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME NOR (GA) QRS 14-17, INC.

         CONSTRUCT (CA), INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME CONSTRUCT (CA), INC.

         FAST (DE) QRS14-22, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME FAST (DE) QRS14-22, INC.

         STORAGE (DE) QRS 14-23, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME STORAGE (DE) QRS 14-23, INC.

         MOVIE (VA) QRS 14-24, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME MOVIE (VA) QRS 14-24, INC.

         FRAME (TX) QRS 14-25, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME FRAME (TX) QRS 14-25, INC.

         PANE (TX) QRS 14-26, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME PANE (TX) QRS 14-26, INC.

         WU (AZ) QRS 14-27, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME WU (AZ) QRS 14-27, INC.

         FIT (UT) QRS 14-28, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME FIT (UT) QRS 14-28, INC.

         8930 MEMBER (MD) QRS 14-29, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING
BUSINESS UNDER THE NAME 8930 MEMBER (MD) QRS 14-29, INC.


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                           SUBSIDIARIES OF REGISTRANT
                                   (CONTINUED)


         8930 STANFORD BOULEVARD LLC, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME 8930 STANFORD BOULEVARD, LLC.

         STOP (IL) QRS 14-30, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME STOP (IL) QRS 14-30, INC.

         TRUCKER (IL) LLC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT INCORPORATED
UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER THE NAME
TRUCKER (IL) LLC.

         STEX (DE) QRS 14-31, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME STEX (DE) QRS 14-31, INC.

         GARDEN (NJ) QRS 14-32, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME GARDEN (NJ) QRS 14-32, INC.

         EZ LIVIN (WI) QRS 14-33, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME EZ LIVIN (WI) QRS 14-33, INC.

         POWER (DE) QRS 14-34, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME POWER (DE) QRS 14-34, INC.

         MORE POWER (DE) QRS 14-35, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING
BUSINESS UNDER THE NAME MORE POWER (DE) QRS 14-35, INC.

         GUITAR MASS (DE) QRS 14-36 INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING
BUSINESS UNDER THE NAME GUITAR MASS (DE) QRS 14-36 INC.

         GUITAR PLUS (DE) QRS 14-37, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING
BUSINESS UNDER THE NAME GUITAR PLUS (DE) QRS 14-37, INC.

         SERVE (MN) QRS 14-38 INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME SERVE (MN) QRS 14-38 INC.

         AMTOLL (NM) QRS 14-39, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME AMTOLL (NM) QRS 14-39, INC.

         CEL (MN) QRS 14-40, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME CEL (MN) QRS 14-40, INC.

         UNITECH (IL) LLC, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT INCORPORATED
UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER THE NAME
UNITECH (IL) LLC.

         IJOBBERS (DE) QRS 14-41, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME IJOBBERS (DE) QRS 14-41, INC.

         IJOBBERS LLC, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT INCORPORATED
UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER THE NAME
IJOBBERS LLC.

         DRUG (AZ) QRS 14-42, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME DRUG (AZ) QRS 14-42, INC.

         POPCORN (TX) QRS 14-43 INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME POPCORN (TX) QRS 14-43 INC.

         FILM (FL) QRS 14-44 INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME FILM (FL) QRS 14-44 INC.


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                           SUBSIDIARIES OF REGISTRANT
                                   (CONTINUED)


         PROJECTOR (FL) QRS 14-45, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME PROJECTOR (FL) QRS 14-45, INC.

         DEVELOP (TX) LP, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT INCORPORATED
UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER THE NAME
DEVELOP (TX) LP.

         DEVELOP GP (TX) LLC, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME DEVELOP GP (TX) LLC.

         BUTTERED (TX) LP, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT INCORPORATED
UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER THE NAME
BUTTERED (TX) LP.

         JORG (MO) QRS 14-46 INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME JORG (MO) QRS 14-46 INC.

         SYE (CA) LP, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT INCORPORATED UNDER
THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER THE NAME SYE (CA) LP.

         SYE (CA) QRS 14-47 INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME SYE (CA) QRS 14-47 INC.

         AIR (IL) QRS 14-48, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME AIR (IL) QRS 14-48, INC.

         CINEMA (TX) QRS 14-48, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME CINEMA (TX) QRS 14-48, INC.

         MERI (NC) LLC, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT INCORPORATED
UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER THE NAME MERI
(NC) LLC.

         FREIGHT (IL) LLC, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT INCORPORATED
UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER THE NAME
FREIGHT (IL) LLC.

         CPA 14 (UK) FINANCE COMPANY, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME CPA 14 (UK) FINANCE COMPANY.

         DELIVER (TN) QRS 14-49, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME DELIVER (TN) QRS 14-49, INC.

         IRON (TX) QRS 14-51, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME IRON (TX) QRS 14-51, INC.

         PUMP (MO) QRS 14-52, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME PUMP (MO) QRS 14-52, INC.

         DRILL (LA) QRS 14-53, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME DRILL (LA) QRS 14-53, INC.

         RES I (KY) QRS 14-55, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME RES I (KY) QRS 14-55, INC.

         BILL-GP (TX) QRS 14-56, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME BILL-GP (TX) QRS 14-56, INC.

         BILL-MC 14 LP, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT INCORPORATED
UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER THE NAME
BILL-MC 14 LP.


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                           SUBSIDIARIES OF REGISTRANT
                                   (CONTINUED)


         BM-LP (TX) QRS 14-57, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME BM-LP (TX) QRS 14-57, INC.

         BANDWIDTH (UT) QRS 14-58, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME BANDWIDTH (UT) QRS 14-58, INC.

         SIM (MI) QRS 14-59, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME SIM (MI) QRS 14-59, INC.

         BT-YORK (PA), A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT INCORPORATED
UNDER THE LAWS OF THE STATE OF PENNSYLVANIA AND DOING BUSINESS UNDER THE NAME
BT-YORK (PA).


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