##### 



Exhibit 21.1
 SUBSIDIARIES OF REGISTRANT
 State or Country
    
    
    
    State or CountryName of Subsidiary
    
    of Incorporation
    
    Name of Subsidiary
    
    of Incorporation8930 Member (MD) QRS 14-29, Inc.
    
    Delaware
    
    Chassis (DE) Limited Partnership
    
    Delaware8930 Stanford Boulevard LLC
    
    Delaware
    
    Cold (DE) QRS 12-50, Inc.
    
    DelawareAerobic (MO) LLC
    
    Delaware
    
    Comp (TX) QRS 12-47, Inc.
    
    DelawareAFD (KV) LLC
    
    Delaware
    
    Comp (TX) QRS 14-15, Inc.
    
    DelawareAFD (MN) LLC
    
    Delaware
    
    Comp Delaware LP
    
    DelawareAIR (IL) QRS 14-48, Inc.
    
    Delaware
    
    Conductor (CA) QRS 14-11, Inc.
    
    DelawareAmln (CA) QRS 14-107, Inc.
    
    Delaware
    
    Construct (CA) QRS 14-18, Inc.
    
    DelawareAmln Landlord LLC
    
    Delaware
    
    CP GAL Fairfax, LLC
    
    DelawareAmln Member (CA) QRS 14-108, Inc.
    
    Delaware
    
    CP GAL Kennesaw, LLC
    
    DelawareAmtoll (NM) QRS 14-39, Inc.
    
    Delaware
    
    CP GAL Leawood, LLC
    
    DelawareApplied Four (DE) QRS 14-75, Inc.
    
    Delaware
    
    CP GAL Lombard, LLC
    
    DelawareApplied Utah (UT) QRS 14-76, Inc.
    
    Delaware
    
    CP GAL Plainfield, LLC
    
    DelawareAssembly (MD)
    
    Maryland
    
    CPA 14 (UK) Finance Company
    
    DelawareAutosafe Airbag 12 (CA) LP
    
    Delaware
    
    CTS (IN) QRS 12-63, Inc.
    
    DelawareAutosafe Airbag 14 (CA) LP
    
    Delaware
    
    Cups (DE) LP
    
    DelawareBandwidth (UT) QRS 14-58, Inc.
    
    Delaware
    
    Delaware Chip LLC
    
    DelawareBB (Multi) Limited Partnership
    
    Delaware
    
    Delaware Comp LLC
    
    DelawareBB 12 (MD)
    
    Maryland
    
    Delaware Frame (TX), LP
    
    DelawareBeW Kfz-Service GmbH & Co. KG
    
    Germany
    
    Deliver (TN) QRS 14-49, Inc.
    
    DelawareBeW Kfz-Service Verwaltungs-GmbH
    
    Germany
    
    Delmo (PA) QRS 12-10
    
    PennyslvaniaBFS (DE) LP
    
    Delaware
    
    Delmo 11/12 (DE) LLC
    
    DelawareBFS (DE) QRS 14-74, Inc.
    
    Delaware
    
    Develop (TX) LP
    
    DelawareBill-GP (TX) QRS 14-56, Inc.
    
    Delaware
    
    Dough (DE) QRS 14-77, Inc.
    
    DelawareBill-MC 14 LP
    
    Delaware
    
    Dough (MD)
    
    MarylandBM-LP (TX) QRS 14-57, Inc.
    
    Delaware
    
    Drill (DE) Trust
    
    MarylandBolt (DE) Limited Partnership
    
    Delaware
    
    Drug (AZ) QRS 14-42, Inc.
    
    DelawareBos Club LL (MA) LLC
    
    Delaware
    
    DSG GP (PA) QRS 14-103, Inc.
    
    DelawareBP (IL) GP QRS 14-97, Inc.
    
    Delaware
    
    DSG Landlord (PA) L.P.
    
    DelawareBP (IL) L.P.
    
    Delaware
    
    DSG LP (PA) Trust
    
    MarylandBP (IL) Trust
    
    Maryland
    
    Dyne (DE) LP
    
    DelawareBSL Caldwell (NC) LLC
    
    Delaware
    
    Erwin Specht GmbH & Co. KG
    
    GermanyBst Torrance Landlord (CA)
    
    
    
    Erwin Specht Verwactungs GmbH
    
    GermanyQRS 14-109, Inc.
    
    Delaware
    
    Fabric (DE) GP
    
    DelawareBT (PA) QRS 12-25, INC.
    
    Delaware
    
    Fast (DE) QRS 14-22, Inc.
    
    DelawareBVNY (DE) LLC
    
    Delaware
    
    Film (FL) QRS 14-44, Inc.
    
    DelawareBVNY (DE) M QRS 12-58, Inc.
    
    Delaware
    
    Fit (TX) GP QRS 12-60, Inc.
    
    DelawareCan (WI) QRS 12-34, Inc.
    
    Wisconsin
    
    Fit (TX) LP
    
    DelawareCan-Two (DE) QRS 12-67, Inc.
    
    Delaware
    
    Fit (TX) Trust
    
    MarylandCAR-4 I SARL
    
    France
    
    Fit (UT) QRS 14-92, Inc.
    
    DelawareCAR-4 II SARL
    
    France
    
    Food (DE) QRS 12-49, Inc.
    
    DelawareCar-4 SCI
    
    France
    
    Frame (TX) QRS 14-25, Inc.
    
    DelawareCards (CA) QRS 12-12, Inc.
    
    Delaware
    
    Freight (Il) LLC
    
    DelawareCards Limited Liability Company
    
    Delaware
    
    Garden (NJ) QRS 14-32, Inc.
    
    DelawareCarey Norcross, L.L.C.
    
    Delaware
    
    Gerb (CT) QRS 14-73, Inc.
    
    DelawareCatfish (DE) QRS 14-79, Inc.
    
    Delaware
    
    Gilbert Plastic LLC
    
    DelawareCB (MA) QRS 12-57, Inc.
    
    Delaware
    
    Goldfish (DE) LP
    
    DelawareCBS (PA) QRS 14-12, Inc.
    
    Delaware
    
    Guitar Mass (TN) QRS 14-36, Inc.
    
    DelawareCC (Multi) GP QRS 12-62, Inc.
    
    Delaware
    
    Guitar Plus (TN) QRS 14-37, Inc.
    
    DelawareCC (Multi) Limited Partnership
    
    Delaware
    
    H2 Investor (GER) QRS 14-104, Inc.
    
    DelawareCC (Multi) Trust
    
    Maryland
    
    H2 Lender (GER) QRS 14-105, Inc.
    
    Delaware
 CPA®:14
2007 10-K  74




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##### 



Exhibit 21.1
 SUBSIDIARIES OF REGISTRANT (Continued)
 State or Country
    
    
    
    State or CountryName of Subsidiary
    
    of Incorporation
    
    Name of Subsidiary
    
    of IncorporationHammer (DE) Limited Partnership
    
    Delaware
    
    Pets 14 (MD)
    
    MarylandHammer (DE) LP QRS 12-65, Inc.
    
    Delaware
    
    Plates (DE) QRS 14-63, Inc.
    
    DelawareHammer (DE) LP QRS 14-100, Inc.
    
    Delaware
    
    Pliers (DE) Trust
    
    MarylandHammer (DE) Trust
    
    Maryland
    
    Popcorn (TX) QRS 14-43, Inc.
    
    DelawareHEF (NC-SC) QRS 14-86, Inc.
    
    Delaware
    
    PR (CA) QRS 14-91, Inc.
    
    DelawareHellweg GmbH & Co.
    
    
    
    Print (WI) Qrs 12-40, Inc.
    
    WisconsinVermögensverwaltungs KG
    
    Germany
    
    Product (OH) QRS 14-64, Inc.
    
    DelawareHLWG Two (GER) LLC
    
    Delaware
    
    Projector (FL) QRS 14-45, Inc.
    
    DelawareHLWG Two Lender SARL
    
    Luxembourg
    
    Pump (MO) QRS 14-52, Inc.
    
    DelawareHLWG Two TRS SARL
    
    Luxembourg
    
    PWE (Multi) QRS 14-85, Inc.
    
    DelawareHoe Management GmbH
    
    Germany
    
    QRS 14-Paying Agent, Inc.
    
    DelawareIce (TX) QRS 12-29, Inc.
    
    Texas
    
    RI(CA) QRS 12-59, Inc.
    
    DelawareIjobbers (DE) QRS 14-41, Inc.
    
    Delaware
    
    RRC (TX) GP QRS 12-61, Inc.
    
    DelawareIjobbers LLC
    
    Delaware
    
    RRC (TX) LP
    
    DelawareInitiator (CA) QRS 12-53, Inc.
    
    Delaware
    
    RRC (TX) Trust
    
    MarylandInitiator (CA) QRS 14-62, Inc.
    
    Delaware
    
    Rush It LLC
    
    DelawareInjection (AZ) QRS 12-46, Inc.
    
    Delaware
    
    School (PA) LP
    
    DelawareJen (MA) QRS 12-54, Inc.
    
    Delaware
    
    Semer UnternehmensverwaltungJorg (MO) QRS 14-46, Inc.
    
    Delaware
    
    GmbH & Co. KG
    
    GermanyLabrador (AZ) LP
    
    Delaware
    
    Semi (CA) QRS 12-45, Inc.
    
    DelawareLearn GP (PA) QRS 14-88, Inc.
    
    Delaware
    
    Serve (MN) QRS 14-38, Inc.
    
    DelawareLeather (DE) QRS 14-72, Inc.
    
    Delaware
    
    Serve Two (MN) QRS 14-106, Inc.
    
    DelawareLincoln (DE) LP
    
    Delaware
    
    Shovel Management GmbH
    
    GermanyLincoln Trust (MD)
    
    Maryland
    
    SM (NY) QRS 14-93, Inc.
    
    DelawareLT Landlord (Mn-Fl) LLC
    
    Delaware
    
    SP (CA) QRS 14-94, Inc.
    
    DelawareLTI (DE) QRS 14-81, Inc.
    
    Delaware
    
    Speed (NC) QRS 14-70, Inc.
    
    DelawareLTI Trust (MD)
    
    Maryland
    
    Storage (DE) QRS 14-23, Inc.
    
    DelawareMarie-Invest Sprl
    
    Belgium
    
    Stor-Move UH 14 Business Trust
    
    MassachusettsMCPA Mass (TN) Associates
    
    Tennessee
    
    Sun (SC) QRS 12-68, Inc.
    
    DelawareMCPA Plus (TN) Associates
    
    Tennessee
    
    Sun Two (SC) QRS 12-69, Inc.
    
    DelawareMeri (NC) LLC
    
    Delaware
    
    Teach (PA)
    
    MarylandMeta (CA) QRS 14-6, Inc.
    
    Delaware
    
    Tel (VA) QRS 12-15, Inc.
    
    VirginiaMetal (DE) QRS 14-67, Inc.
    
    Delaware
    
    Terrier (AZ) QRS 14-78, Inc.
    
    DelawareMold (AZ) QRS 14-13, Inc.
    
    Delaware
    
    Theatre (DE) QRS 14-14, Inc.
    
    DelawareMore Applied Four (DE) LLC
    
    Delaware
    
    Toner (DE) QRS 14-96, Inc.
    
    DelawareMore Applied Utah (UT) LLC
    
    Delaware
    
    Tools (DE) QRS 14-87, Inc.
    
    DelawareMovie (VA) QRS 14-24, Inc.
    
    Delaware
    
    Tower (DE) QRS 14-89, Inc.
    
    DelawareNail (DE) Trust
    
    Maryland
    
    Tower 14 (MD)
    
    MarylandNCE (OH) LLC
    
    Delaware
    
    UH Storage (DE) Limited Partnership
    
    DelawareNeonatal Finland, Inc.
    
    Delaware
    
    UK Panel LLC
    
    DelawareNetwork (UT) LLC
    
    Delaware
    
    Ursa (VT) QRS 12-30, Inc.
    
    VermontNex (GA) LP
    
    Delaware
    
    Vinyl (DE) QRS 14-71, Inc.
    
    DelawareNex (Neth) QRS 14-66, Inc.
    
    Delaware
    
    Wadd-Expansion (DE) QRS 14-99, Inc.
    
    DelawareNex-GP (GA) QRS 14-60, Inc.
    
    Delaware
    
    Weeds (OK) QRS 12-22, Inc.
    
    OklahomaNor (GA) QRS 14-17, Inc.
    
    Georgia
    
    Windough (DE) LP
    
    DelawareNor (MD)
    
    Maryland
    
    Wireless (TX) LP
    
    DelawareNR (LA) QRS 14-95, Inc.
    
    Delaware
    
    Wireline (TX) QRS 14-83, Inc.
    
    DelawareNutra (TX) QRS 12-39, Inc.
    
    Texas
    
    Wrench (DE) Trust
    
    MarylandOrb (MO) QRS 12-56, Inc.
    
    Delaware
    
    WTI (IL) QRS 12-36, Inc.
    
    IllinoisPanel (UK) QRS 14-54, Inc.
    
    Delaware
    
    WU (AZ) QRS 14-27, Inc.
    
    DelawareParts (DE) QRS 14-90, Inc.
    
    Delaware
 CPA®:14
2007 10-K  75