##### 



Exhibit 21.1
 SUBSIDIARIES OF REGISTRANT
 Name
    
    State or Countryof Subsidiary
    
    of Incorporation8930 Member (MD) QRS 14-29, Inc.
    
    Delaware8930 Stanford Boulevard LLC
    
    DelawareAerobic (MO) LLC
    
    DelawareAFD (KV) LLC
    
    DelawareAFD (MN) LLC
    
    DelawareAir (IL) QRS 14-48, Inc.
    
    DelawareAmtoll (NM) QRS 14-39, Inc.
    
    DelawareApplied Four (DE) QRS 14-75, Inc.
    
    DelawareApplied Utah (UT) QRS 14-76, Inc.
    
    DelawareAssembly (MD)
    
    MarylandAutosafe Airbag 12 (CA) LP
    
    DelawareAutosafe Airbag 14 (CA) LP
    
    DelawareBandwidth (UT) QRS 14-58, Inc.
    
    DelawareBB (Multi) Limited Partnership
    
    DelawareBB 12 (MD)
    
    MarylandBest (CA) QRS 14-4, Inc.
    
    DelawareBFS (DE) LP
    
    DelawareBFS (DE) QRS 14-74, Inc.
    
    DelawareBill-GP (TX) QRS 14-56, Inc.
    
    DelawareBill-MC 14 LP
    
    DelawareBM-LP (TX) QRS 14-57, Inc.
    
    DelawareBolt (DE) Limited Partnership
    
    DelawareBP (IL) GP QRS 14-97, Inc.
    
    DelawareBP (IL) L.P.
    
    DelawareBP (IL) Trust
    
    MarylandBSL Caldwell (NC) LLC
    
    MarylandBT (PA) QRS 12-25, Inc.
    
    DelawareBVNY (DE) LLC
    
    DelawareBVNY (DE) M QRS 12-58, Inc.
    
    DelawareCan (WI) QRS 12-34, Inc.
    
    DelawareCan-Two (DE) QRS 12-67, Inc.
    
    WisconsinCards (CA) QRS 12-12, Inc.
    
    DelawareCards Limited Liability Company
    
    DelawareCarey Norcross, L.L.C.
    
    DelawareCatfish (DE) QRS 14-79, Inc.
    
    DelawareCB (MA) QRS 12-57, Inc.
    
    DelawareCBS (PA) QRS 14-12, Inc.
    
    DelawareCC (Multi) GP QRS 12-62, Inc.
    
    DelawareCC (Multi) Limited Partnership
    
    DelawareCC (Multi) Trust
    
    MarylandChassis (DE) Limited Partnership
    
    DelawareCold (DE) QRS 12-50, Inc.
    
    DelawareComp (TX) QRS 12-47, Inc.
    
    DelawareComp (TX) QRS 14-15, Inc.
    
    DelawareComp Delaware LP
    
    DelawareConductor (CA) QRS 14-11, Inc.
    
    DelawareConstruct (CA) QRS 14-18, Inc.
    
    DelawareCP GAL Fairfax, LLC
    
    DelawareCP GAL Kennesaw, LLC
    
    DelawareCP GAL Leawood, LLC
    
    DelawareCP GAL Lombard, LLC
    
    Delaware
 Name
    
    State or Countryof Subsidiary
    
    of IncorporationCP GAL Plainfield, LLC
    
    DelawareCPA 14 (UK) Finance Company
    
    DelawareCTS (IN) QRS 12-63, Inc.
    
    DelawareCups (DE) LP
    
    DelawareDelaware Chip LLC
    
    DelawareDelaware Comp LLC
    
    DelawareDelaware Frame (TX), LP
    
    DelawareDeliver (TN) QRS 14-49, Inc.
    
    DelawareDelmo (PA) QRS 12-10
    
    PennsylvaniaDelmo 11/12 DE LLC
    
    DelawareDevelop (TX) LP
    
    DelawareDough (DE) QRS 14-77, Inc.
    
    DelawareDough (MD)
    
    MarylandDrill (DE) Trust
    
    MarylandDrug (AZ) QRS 14-42, Inc.
    
    DelawareDSG GP (PA) QRS 14-103, Inc.
    
    DelawareDSG Landlord (PA) L.P.
    
    DelawareDSG LP (PA) Trust
    
    MarylandDyne (DE) LP
    
    DelawareFabric (DE) GP
    
    DelawareFast (DE) QRS 14-22, Inc.
    
    DelawareFilm (FL) QRS 14-44, Inc.
    
    DelawareFit (TX) GP QRS 12-60, Inc.
    
    DelawareFit (TX) LP
    
    DelawareFit (TX) Trust
    
    MarylandFit (UT) QRS 14-92, Inc.
    
    DelawareFood (DE) QRS 12-49, Inc.
    
    DelawareFrame (TX) QRS 14-25, Inc.
    
    DelawareFreight (IL) LLC
    
    DelawareGarden (NJ) QRS 14-32, Inc.
    
    DelawareGena (CA) QRS 12-1, Inc.
    
    CaliforniaGena Property Company, L.P.
    
    CaliforniaGerb (CT) QRS 14-73, Inc.
    
    DelawareGilbert Plastic LLC
    
    DelawareGoldfish (DE) LP
    
    DelawareGuitar Mass (TN) QRS 14-36, Inc.
    
    DelawareGuitar Plus (TN) QRS 14-37, Inc.
    
    DelawareHammer (DE) Limited Partnership
    
    DelawareHammer (DE) LP QRS 12-65, Inc.
    
    DelawareHammer (DE) LP QRS 14-100, Inc.
    
    DelawareHammer (DE) Trust
    
    MarylandHef (NC-SC) QRS 14-86, Inc.
    
    DelawareIce (TX) QRS 12-29, Inc.
    
    TexasIjobbers (DE) QRS 14-41, Inc.
    
    DelawareIjobbers LLC
    
    DelawareInitiator (CA) QRS 12-53, Inc.
    
    DelawareInitiator (CA) QRS 14-62, Inc.
    
    DelawareInjection (AZ) QRS 12-46, Inc.
    
    DelawareJen (MA) QRS 12-54, Inc.
    
    DelawareJorg (MO) QRS 14-46, Inc.
    
    DelawareLabrador (AZ) LP
    
    Delaware
   CPA ® :14 2006 10-K 72




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##### 



Exhibit 21.1
 SUBSIDIARIES OF REGISTRANT (Continued)
 Name
    
    State or Countryof Subsidiary
    
    of IncorporationLearn GP (PA) QRS 14-88, Inc.
    
    DelawareLeather (DE) QRS 14-72, Inc.
    
    DelawareLincoln (DE) LP
    
    DelawareLincoln Trust (MD)
    
    MarylandLt Landlord (Mn-Fl) LLC
    
    DelawareLTI (DE) QRS 14-81, Inc.
    
    DelawareLTI Trust (MD)
    
    MarylandMarie-Invest Sprl
    
    BelgiumMCPA Mass (TN) Associates
    
    TennesseeMCPA Plus (TN) Associates
    
    TennesseeMeri (NC) LLC
    
    DelawareMeta (CA) QRS 14-6, Inc.
    
    DelawareMetal (DE) QRS 14-67, Inc.
    
    DelawareMold (AZ) QRS 14-13, Inc.
    
    DelawareMore Applied Four (DE) LLC
    
    DelawareMore Applied Utah (UT) LLC
    
    DelawareMovie (VA) QRS 14-24, Inc.
    
    DelawareNail (DE) Trust
    
    MarylandNCE (OH) LLC
    
    DelawareNeonatal Finland, Inc.
    
    DelawareNetwork (UT) LLC
    
    DelawareNex (GA) LP
    
    DelawareNex (NETH) QRS 14-66, Inc.
    
    DelawareNex-GP (GA) QRS 14-60, Inc.
    
    DelawareNor (GA) QRS 14-17, Inc.
    
    GeorgiaNor (MD)
    
    MarylandNR (LA) QRS 14-95, Inc.
    
    DelawareNutra (TX) QRS 12-39, Inc.
    
    TexasOrb (MO) QRS 12-56, Inc.
    
    DelawarePanel (UK) QRS 14-54, Inc.
    
    DelawareParts (DE) QRS 14-90, Inc.
    
    DelawarePets 14 (MD)
    
    MarylandPlates (DE) QRS 14-63, Inc.
    
    DelawarePliers (DE) Trust
    
    MarylandPopcorn (TX) QRS 14-43, Inc.
    
    DelawarePR (CA) QRS 14-91, Inc.
    
    DelawarePrint (WI) Qrs 12-40, Inc.
    
    WisconsinProduct (OH) QRS 14-64, Inc.
    
    DelawareProjector (FL) QRS 14-45, Inc.
    
    DelawarePump (MO) QRS 14-52, Inc.
    
    DelawarePWE (Multi) QRS 14-85, Inc.
    
    DelawareQRS 12-Paying Agent, Inc.
    
    DelawareQRS 14-Paying Agent, Inc.
    
    DelawareRI(CA) QRS 12-59, Inc.
    
    DelawareRRC (TX) GP QRS 12-61, Inc.
    
    DelawareRRC (TX) LP
    
    DelawareRRC (TX) Trust
    
    MarylandRush It LLC
    
    DelawareSARL CAR-4 I
    
    France
 Name
    
    State or Countryof Subsidiary
    
    of IncorporationSARL CAR-4 II
    
    FranceSchool (PA) LP
    
    DelawareSCI CAR-4
    
    FranceSemi (CA) QRS 12-45, Inc.
    
    DelawareServe (MN) QRS 14-38, Inc.
    
    DelawareSM (NY) QRS 14-93, Inc.
    
    DelawareSP (CA) QRS 14-94, Inc.
    
    DelawareSpeed (NC) QRS 14-70, Inc.
    
    DelawareStorage (DE) QRS 14-23, Inc.
    
    DelawareStor-Move UH 14 Business Trust
    
    MassachusettsSun (SC) QRS 12-68, Inc.
    
    DelawareSun Two (SC) QRS 12-69, Inc.
    
    DelawareTeach (PA)
    
    MarylandTel (VA) QRS 12-15, Inc.
    
    VirginiaTerrier (AZ) QRS 14-78, Inc.
    
    DelawareTheatre (DE) QRS 14-14, Inc.
    
    DelawareToner (DE) QRS 14-96, Inc.
    
    DelawareTools (DE) QRS 14-87, Inc.
    
    DelawareTower (DE) QRS 14-89, Inc.
    
    DelawareTower 14 (MD)
    
    MarylandUh Storage (De) Limited Partnership
    
    DelawareUK Panel LLC
    
    DelawareUrsa (VT) QRS 12-30, Inc.
    
    VermontVinyl (DE) QRS 14-71, Inc.
    
    DelawareWadd-Expansion (DE) QRS 14-99, Inc.
    
    DelawareWeeds (OK) QRS 12-22, Inc.
    
    OklahomaWell-Mez (Multi) LLC
    
    DelawareWell-Prop (Multi) LLC
    
    DelawareWindough (DE) LP
    
    DelawareWireless (TX) LP
    
    DelawareWireline (TX) QRS 14-83, Inc.
    
    DelawareWrench (DE) Limited Partnership
    
    DelawareWTI (IL) QRS 12-36, Inc.
    
    IllinoisWU (AZ) QRS 14-27, Inc.
    
    Delaware
   CPA®:14 2006 10-K 73