Exhibit 21.1

The Mills Corporation
List of Subsidiaries
As of March 1, 2004

|Name of Entity                                |  | Home Jurisdiction |  | Fictitious Name(s)
|--------------------------------------------- |  | ----------------- |  | ------------------
|1199240 Ontario Inc.                          |  | Ontario, Canada   |  |                   
|Arizona Mills SPE Corp.                       |  | Delaware          |  |                   
|Arizona Mills SPE, L.L.C.                     |  | Delaware          |  |                   
|Arizona Mills, L.L.C.                         |  | Delaware          |  |                   
|Arundel Finance, L.L.C.                       |  | Delaware          |  |                   
|Arundel Mills Holdings, L.P.                  |  | Delaware          |  |                   
|Arundel Mills Limited Partnership             |  | Delaware          |  |                   
|Arundel Mills Marketplace Finance, L.L.C.     |  | Delaware          |  |                   
|Arundel Mills Marketplace GP, L.L.C.          |  | Delaware          |  |                   
|Arundel Mills Marketplace Limited Partnership |  | Delaware          |  |                   
|Arundel Mills Mezzanine GP, L.L.C.            |  | Delaware          |  |                   
|Arundel Mills Mezzanine Limited Partnership   |  | Delaware          |  |                   
|Arundel Mills Residual Finance, L.L.C.        |  | Delaware          |  |                   
|Arundel Mills Residual Limited Partnership    |  | Delaware          |  |                   
|Arundel Mills Residual, L.L.C.                |  | Delaware          |  |                   
|Arundel Mills SPE Corp.                       |  | Delaware          |  |                   
|Arundel Mills, L.L.C.                         |  | Delaware          |  |                   
|Block 37, L.L.C.                              |  | Delaware          |  |                   
|Broward Mall Investors, L.P.                  |  | Delaware          |  |                   
|Broward Mall Limited Partnership              |  | Delaware          |  |                   
|Broward Mall Operating Company, L.L.C.        |  | Delaware          |  |                   
|Candlestick Mills Limited Partnership         |  | Delaware          |  |                   
|Candlestick Mills, L.L.C.                     |  | Delaware          |  |                   
|Cincinnati Mills, L.L.C.                      |  | Delaware          |  |                   
|Cobb Place Associates, L.P.                   |  | Georgia           |  |                   

1

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|Colorado Mills Limited Partnership                                       |  | Delaware             |  | Lakewood Colorado Mills Limited Partnership            
|------------------------------------------------------------------------ |  | -------------------- |  | -------------------------------------------------------
|Colorado Mills Residual Limited Partnership                              |  | Delaware             |  |                                                        
|Colorado Retail Development Company, L.L.C.                              |  | Delaware             |  |                                                        
|Commonwealth Investors, Inc.                                             |  | Delaware             |  |                                                        
|Concord Mills Holdings, L.P.                                             |  | Delaware             |  |                                                        
|Concord Mills Limited Partnership                                        |  | Delaware             |  |                                                        
|Concord Mills Mall GP, L.L.C.                                            |  | Delaware             |  |                                                        
|Concord Mills Mall Limited Partnership                                   |  | Delaware             |  |                                                        
|Concord Mills Marketplace GP, L.L.C.                                     |  | Delaware             |  |                                                        
|Concord Mills Marketplace Limited Partnership                            |  | Delaware             |  |                                                        
|Concord Mills Residual III Limited Partnership                           |  | Delaware             |  | Delaware Concord Mills Residual III Limited Partnership
|Concord Mills Residual III, L.L.C.                                       |  | Delaware             |  |                                                        
|Concord Mills Residual Limited Partnership                               |  | Delaware             |  |                                                        
|Concord Mills Residual, L.L.C.                                           |  | Delaware             |  | Delaware Concord Mills Residual, L.L.C.                
|Concord Mills SPE Corp.                                                  |  | Delaware             |  |                                                        
|Concord Mills, L.L.C.                                                    |  | Delaware             |  | Delaware Concord Mills, L.L.C.                         
|Covifa Luxembourg International S.à.r.l.                                 |  | Luxembourg           |  |                                                        
|Crosswinds Center Associates of St. Petersburg (MLP) Limited Partnership |  | District of Columbia |  |                                                        
|Crosswinds Corp.                                                         |  | Delaware             |  |                                                        
|Crosswinds L.L.C.                                                        |  | Delaware             |  | Crosswinds L.L.C. of DE, L.C.                          
|Del Amo Mills Limited Partnership                                        |  | Delaware             |  |                                                        
|Del Amo Mills Residual Limited Partnership                               |  | Delaware             |  |                                                        
|Del Amo Mills Residual, L.L.C.                                           |  | Delaware             |  |                                                        
|Del Amo Mills SPE Corp.                                                  |  | Delaware             |  |                                                        
|Del Amo Mills, L.L.C.                                                    |  | Delaware             |  |                                                        

2

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|Denver West Holding Company, L.L.C.                                   |  | Delaware |  |                                      
|--------------------------------------------------------------------- |  | -------- |  | -------------------------------------
|Dover Commons Investors, L.P.                                         |  | Delaware |  |                                      
|Dover Commons Limited Partnership                                     |  | Delaware |  |                                      
|Dover Commons Operating Company, L.L.C.                               |  | Delaware |  |                                      
|Dover Commons SPE Corp.                                               |  | Delaware |  |                                      
|Dover Mall II Limited Partnership                                     |  | Delaware |  |                                      
|Dover Mall II Operating Company, L.L.C.                               |  | Delaware |  |                                      
|Dover Mall Investors, L.P.                                            |  | Delaware |  |                                      
|Dover Mall Limited Partnership                                        |  | Delaware |  |                                      
|Dover Mall Operating Company, L.L.C.                                  |  | Delaware |  |                                      
|Dover Mall Residual I Limited Partnership                             |  | Delaware |  |                                      
|Dover Mall Residual I, L.L.C.                                         |  | Delaware |  |                                      
|Dover Mall SPE Corp.                                                  |  | Delaware |  |                                      
|Esplanade Mall Investors, L.P.                                        |  | Delaware |  |                                      
|Esplanade Mall Limited Partnership                                    |  | Delaware |  |                                      
|Esplanade Mall Operating Company, L.L.C.                              |  | Delaware |  |                                      
|Esplanade Mall Residual I Limited Partnership                         |  | Delaware |  |                                      
|Esplanade Mall Residual I, L.L.C.                                     |  | Delaware |  |                                      
|Esplanade Mall SPE Corp.                                              |  | Delaware |  |                                      
|Fashion Center Associates of Illinois No. 1 (MLP) Limited Partnership |  | Illinois |  |                                      
|Fashion Center Corp.                                                  |  | Delaware |  |                                      
|Fashion Center L.L.C.                                                 |  | Delaware |  |                                      
|Fine Furniture Holdings, LLC                                          |  | Delaware |  | Delaware Fine Furniture Holdings, LLC
|FoodBrand Colorado, L.L.C.                                            |  | Delaware |  |                                      
|FoodBrand Franklin Mills, L.L.C.                                      |  | Delaware |  |                                      
|FoodBrand Kentucky, L.L.C.                                            |  | Delaware |  |                                      
|FoodBrand Management Company, L.L.C.                                  |  | Delaware |  |                                      

3

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|FoodBrand Services, Inc.                                    |  | Delaware             |  |                                                  
|----------------------------------------------------------- |  | -------------------- |  | -------------------------------------------------
|FoodBrand St. Louis, L.L.C.                                 |  | Delaware             |  |                                                  
|FoodBrand, L.L.C.                                           |  | Delaware             |  |                                                  
|Franklin Mills Associates Limited Partnership               |  | District of Columbia |  |                                                  
|Franklin Mills GP, Inc.                                     |  | Delaware             |  |                                                  
|Franklin Mills Residual Corp.                               |  | Delaware             |  |                                                  
|Franklin Mills Residual Limited Partnership                 |  | District of Columbia |  |                                                  
|Franklin Mills, L.L.C.                                      |  | Delaware             |  |                                                  
|Germantown Corp.                                            |  | Delaware             |  |                                                  
|Germantown Development Associates (MLP) Limited Partnership |  | Maryland             |  |                                                  
|Germantown Development Associates L.L.C.                    |  | Delaware             |  | Maryland Germantown Development Associates L.L.C.
|Golober B.V.                                                |  | Netherlands          |  |                                                  
|Grapevine Mills Development Company, L.L.C.                 |  | Delaware             |  |                                                  
|Grapevine Mills Development Holdings, L.L.C.                |  | Delaware             |  |                                                  
|Grapevine Mills Finance Corp.                               |  | Delaware             |  |                                                  
|Grapevine Mills Holdings, L.P.                              |  | Delaware             |  |                                                  
|Grapevine Mills II Limited Partnership                      |  | Delaware             |  |                                                  
|Grapevine Mills II SPE Corp.                                |  | Delaware             |  |                                                  
|Grapevine Mills III Limited Partnership                     |  | Delaware             |  |                                                  
|Grapevine Mills III SPE Corp.                               |  | Delaware             |  |                                                  
|Grapevine Mills IV Limited Partnership                      |  | Delaware             |  |                                                  
|Grapevine Mills IV SPE Corp.                                |  | Delaware             |  |                                                  
|Grapevine Mills Limited Partnership                         |  | Delaware             |  |                                                  
|Grapevine Mills Operating Company II, L.L.C.                |  | Delaware             |  |                                                  
|Grapevine Mills Operating Company III,
L.L.C.               |  | Delaware             |  |                                                  

4

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|Grapevine Mills Operating Company IV, L.L.C.             |  | Delaware    |  |                                                      
|-------------------------------------------------------- |  | ----------- |  | -----------------------------------------------------
|Grapevine Mills Operating Company V, L.L.C.              |  | Delaware    |  |                                                      
|Grapevine Mills Operating Company, L.L.C.                |  | Delaware    |  |                                                      
|Grapevine Mills Residual Limited Partnership             |  | Delaware    |  | Delaware Grapevine Mills Residual Limited Partnership
|Grapevine Mills Residual Operating Company, L.L.C.       |  | Delaware    |  |                                                      
|Grapevine Mills V Limited Partnership                    |  | Delaware    |  |                                                      
|Grapevine Mills V SPE Corp.                              |  | Delaware    |  |                                                      
|Gurnee Mills L.L.C.                                      |  | Delaware    |  |                                                      
|Gurnee Mills Operating Company, L.L.C.                   |  | Delaware    |  |                                                      
|Gwinnett Corp.                                           |  | Delaware    |  |                                                      
|Gwinnett L.L.C.                                          |  | Delaware    |  | Gwinnett L.L.C. (Delaware)                           
|Gwinnett Marketfair Associates Limited Partnership       |  | Georgia     |  |                                                      
|Gwinnett Place Associates, L.P.                          |  | Georgia     |  |                                                      
|Houston Development I L.P.                               |  | Texas       |  |                                                      
|Hunt Club Road Properties Associates Limited Partnership |  | Illinois    |  |                                                      
|Jahold B.V.                                              |  | Netherlands |  |                                                      
|Katy Mills Limited Partnership                           |  | Delaware    |  |                                                      
|Katy Mills Mall GP, L.L.C.                               |  | Delaware    |  |                                                      
|Katy Mills Mall Limited Partnership                      |  | Delaware    |  |                                                      
|Katy Mills Mall SPE Corp.                                |  | Delaware    |  |                                                      
|Katy Mills Residual Limited Partnership                  |  | Delaware    |  | Delaware Katy Mills Residual Limited Partnership     
|Katy Mills Residual, L.L.C.                              |  | Delaware    |  |                                                      
|Katy Mills, L.L.C.                                       |  | Delaware    |  | Delaware Katy Mills, L.L.C.                          
|Lakewood Commercial Development Company, L.L.C.          |  | Delaware    |  |                                                      
|Liberty Plaza GP, Inc.                                   |  | Delaware    |  |                                                      
|Liberty Plaza Limited Partnership                        |  | Delaware    |  | Delaware Liberty Plaza Limited Partnership           
|                                                         |  |             |  |                                                      

5

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|Liberty Plaza, L.L.C.                                  |  | Delaware   |  |                                                      
|------------------------------------------------------ |  | ---------- |  | -----------------------------------------------------
|Madrid Xanadu 2003 S.L.                                |  | Spain      |  |                                                      
|Mainstreet Retail Limited Partnership                  |  | Delaware   |  | Mainstreet Retail Limited Partnership of Delaware    
|Mainstreet Retail, Inc.                                |  | Delaware   |  | Delaware Mainstreet Retail, Inc. (FN)                
|Mainstreet Ventures, Inc.                              |  | Delaware   |  |                                                      
|Management Associates Limited Partnership              |  | Delaware   |  | Management Associates Limited Partnership of Delaware
|Manufacturers @ The Mills Corp.                        |  | Delaware   |  |                                                      
|Meadowlands Mills L.L.C.                               |  | Delaware   |  |                                                      
|Meadowlands Mills Limited Partnership                  |  | Delaware   |  | Meadowlands Mills Limited Partnership of Delaware    
|Meadowlands Mills/Mack-Cali Limited Partnership        |  | Delaware   |  |                                                      
|MEI Retail Holdings I, L.L.C.                          |  | Delaware   |  |                                                      
|MEI Retail Holdings II, L.L.C.                         |  | Delaware   |  |                                                      
|Mills Atlanta Realty Holdings II, L.L.C.               |  | Delaware   |  |                                                      
|Mills Atlanta Realty Holdings, L.L.C.                  |  | Delaware   |  |                                                      
|Mills CF Holdings Investors GP, L.L.C.                 |  | Delaware   |  |                                                      
|Mills CF Holdings Residual Investors GP, L.L.C.        |  | Delaware   |  |                                                      
|Mills CF Holdings Residual, L.P.                       |  | Delaware   |  |                                                      
|Mills CF Holdings, L.P.                                |  | Delaware   |  |                                                      
|Mills Corporation Finance (Luxembourg) S.à.r.l.        |  | Luxembourg |  |                                                      
|Mills Enterprises, Inc.                                |  | Delaware   |  | Delaware Mills Enterprises, Inc.                     
|Mills Global II, L.L.C.                                |  | Delaware   |  |                                                      
|Mills Global Services Corp.                            |  | Delaware   |  |                                                      
|Mills Global Services of Spain, S.L.                   |  | Spain      |  |                                                      
|Mills Global, L.L.C.                                   |  | Delaware   |  |                                                      
|Mills Holdings II, L.P.                                |  | Delaware   |  |                                                      
|Mills Holdings Investors II GP, L.L.C.                 |  | Delaware   |  |                                                      
|Mills International Acquisitions (Luxembourg) S.à.r.l. |  | Luxembourg |  |                                                      
|Mills LSO, L.L.C.                                      |  | Delaware   |  |                                                      

6

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|Mills Management L.L.C.                              |  | Delaware        |  | Mills Management L.L.C. L.C.                                                            
|---------------------------------------------------- |  | --------------- |  | ----------------------------------------------------------------------------------------
|Mills Ontario Acquisitions, L.L.C.                   |  | Delaware        |  |                                                                                         
|Mills Texas Acquisitions Limited Partnership         |  | Delaware        |  |                                                                                         
|Mills Texas Acquisitions, L.L.C.                     |  | Delaware        |  | Delaware Mills Texas Acquisitions, L.L.C.                                               
|Mills TV Corp.                                       |  | Delaware        |  |                                                                                         
|Mills-Kan Am B.V.                                    |  | Netherlands     |  |                                                                                         
|Mills-Kan Am Colorado Limited Partnership            |  | Delaware        |  |                                                                                         
|Mills-Kan Am Colorado Residual Limited Partnership   |  | Delaware        |  |                                                                                         
|Mills-Kan Am Pittsburgh Limited Partnership          |  | Delaware        |  |                                                                                         
|Mills-Kan Am Pittsburgh Residual Limited Partnership |  | Delaware        |  |                                                                                         
|MillsServices Canada Corp.                           |  | Ontario, Canada |  |                                                                                         
|MillsServices Corp.                                  |  | Delaware        |  | Delaware MillsServices Corp.
MillsServices Corp. of Ohio
MillsServices Corp. of Virginia
|MillsServices of Grapevine, Inc.                     |  | Delaware        |  |                                                                                         
|Milpitas MALP, L.L.C.                                |  | Delaware        |  |                                                                                         
|Milpitas Mills Limited Partnership                   |  | Delaware        |  |                                                                                         
|Milpitas Mills, L.L.C.                               |  | Delaware        |  |                                                                                         
|Milpitas MSC, L.L.C.                                 |  | Delaware        |  |                                                                                         
|Moe's Beverage, Inc                                  |  | Texas           |  | Moe's                                                                                   
|Mount Prospect Plaza (MLP) Limited Partnership       |  | Illinois        |  |                                                                                         
|Mount Prospect Plaza Corp.                           |  | Delaware        |  |                                                                                         
|Mount Prospect Plaza L.L.C.                          |  | Delaware        |  |                                                                                         
|MTS Services of Tempe, L.L.C.                        |  | Delaware        |  |                                                                                         
|Northpark Mall Investors, L.P.                       |  | Delaware        |  |                                                                                         
|Northpark Mall Limited Partnership                   |  | Delaware        |  |                                                                                         
|Northpark Mall Operating Company, L.L.C.             |  | Delaware        |  |                                                                                         
|Northpark Mall Residual I Limited Partnership        |  | Delaware        |  | Delaware Northpark Mall Residual I Limited Partnership                                  
|Northpark Mall Residual I, L.L.C.                    |  | Delaware        |  |                                                                                         

7

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|Northpark Mall SPE Corp.                           |  | Delaware |  | 
|-------------------------------------------------- |  | -------- |  | 
|Ontario Mills Finance Corp.                        |  | Delaware |  | 
|Ontario Mills Finance, L.L.C.                      |  | Delaware |  | 
|Ontario Mills II Limited Partnership               |  | Delaware |  | 
|Ontario Mills II SPE Corp.                         |  | Delaware |  | 
|Ontario Mills II, L.L.C.                           |  | Delaware |  | 
|Ontario Mills III Limited Partnership              |  | Delaware |  | 
|Ontario Mills III SPE Corp.                        |  | Delaware |  | 
|Ontario Mills III, L.L.C.                          |  | Delaware |  | 
|Ontario Mills L.L.C.                               |  | Delaware |  | 
|Ontario Mills Limited Partnership                  |  | Delaware |  | 
|Ontario Mills Residual Limited Partnership         |  | Delaware |  | 
|Ontario Mills Residual, L.L.C.                     |  | Delaware |  | 
|Opry Mills Holdings, L.L.C.                        |  | Delaware |  | 
|Opry Mills Manager, L.L.C.                         |  | Delaware |  | 
|Opry Mills Operating Company, L.L.C.               |  | Delaware |  | 
|Opry Mills SPE Corp.                               |  | Delaware |  | 
|Orange City Mills GP Member, L.L.C.                |  | Delaware |  | 
|Orange City Mills GP, L.L.C.                       |  | Delaware |  | 
|Orange City Mills II Limited Partnership           |  | Delaware |  | 
|Orange City Mills II, L.L.C.                       |  | Delaware |  | 
|Orange City Mills Limited Partnership              |  | Delaware |  | 
|Orange City Mills Mall GP, L.L.C.                  |  | Delaware |  | 
|Orange City Mills Mezzanine GP, L.L.C.             |  | Delaware |  | 
|Orange City Mills Mezzanine II GP, L.L.C.          |  | Delaware |  | 
|Orange City Mills Mezzanine II Limited Partnership |  | Delaware |  | 
|Orange City Mills Mezzanine Limited Partnership    |  | Delaware |  | 
|Orange City Mills Mezzanine SPE Corp.              |  | Delaware |  | 
|Orange City Mills SPE Corp.                        |  | Delaware |  | 

8

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|Parque de Nieve Madrid, S.L.                           |  | Spain    |  | 
|------------------------------------------------------ |  | -------- |  | 
|Pittsburgh Mills Limited Partnership                   |  | Delaware |  | 
|Pittsburgh Mills Residual Limited Partnership          |  | Delaware |  | 
|Pittsburgh Mills, L.L.C.                               |  | Delaware |  | 
|Potomac Gurnee SPE Corp.                               |  | Delaware |  | 
|Potomac Mills Operating Company, L.L.C.                |  | Delaware |  | 
|Premises Providers, Inc.                               |  | Maryland |  | 
|Riverside Square Limited Partnership                   |  | Delaware |  | 
|Riverside Square Operating Company, L.L.C.             |  | Delaware |  | 
|Riverside Square SPE Corp.                             |  | Delaware |  | 
|Ron Jon Surf Shop Sawgrass Mills, L.L.C.               |  | Florida  |  | 
|Ron Jon Surf Shop Southern California, L.L.C.          |  | Florida  |  | 
|Sawgrass Mills Phase II Holdings, L.L.C.               |  | Delaware |  | 
|Sawgrass Mills Phase II Limited Partnership            |  | Delaware |  | 
|Sawgrass Mills Phase II SPE, L.L.C.                    |  | Delaware |  | 
|Sawgrass Mills Phase II, L.L.C.                        |  | Delaware |  | 
|Sawgrass Mills Phase III GP Member, L.L.C.             |  | Delaware |  | 
|Sawgrass Mills Phase III GP, L.L.C.                    |  | Delaware |  | 
|Sawgrass Mills Phase III Limited Partnership           |  | Delaware |  | 
|Sawgrass Mills Phase III Mezzanine GP, L.L.C.          |  | Delaware |  | 
|Sawgrass Mills Phase III Mezzanine Limited Partnership |  | Delaware |  | 
|Sawgrass Mills Phase III Mezzanine SPE Corp.           |  | Delaware |  | 
|Sawgrass Mills Phase III SPE Corp.                     |  | Delaware |  | 
|Sawgrass Mills Phase IV Limited Partnership            |  | Delaware |  | 
|Sawgrass Mills Phase IV, L.L.C.                        |  | Delaware |  | 

9

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|Sawgrass Mills Springing Member Corp.          |  | Delaware             |  |                                                                                                                                                             
|---------------------------------------------- |  | -------------------- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------
|Sawgrass Service, L.L.C.                       |  | Delaware             |  |                                                                                                                                                             
|SF Piers 27-31, L.L.C.                         |  | Delaware             |  |                                                                                                                                                             
|Solano Mills Development, L.L.C.               |  | Delaware             |  |                                                                                                                                                             
|St. Louis Mills Limited Partnership            |  | Delaware             |  |                                                                                                                                                             
|St. Louis Mills Residual Limited Partnership   |  | Delaware             |  |                                                                                                                                                             
|St. Louis Mills Residual, L.L.C.               |  | Delaware             |  | Delaware St. Louis Mills Residual, L.L.C.                                                                                                                   
|St. Louis Mills, L.L.C.                        |  | Delaware             |  | Delaware St. Louis Mills, L.L.C.                                                                                                                            
|Sugarloaf Gwinnett Entertainment Company, L.P. |  | Delaware             |  |                                                                                                                                                             
|Sugarloaf Mills Limited Partnership            |  | Delaware             |  | Sugarloaf Mills Limited Partnership of Georgia                                                                                                              
|Sugarloaf Mills Residual Corp.                 |  | Delaware             |  |                                                                                                                                                             
|Sugarloaf Mills Residual Limited Partnership   |  | Delaware             |  |                                                                                                                                                             
|Sugarloaf Mills Residual, L.L.C.               |  | Delaware             |  |                                                                                                                                                             
|Sugarloaf Mills, L.L.C.                        |  | Delaware             |  | Sugarloaf Mills, L.L.C. of Delaware                                                                                                                         
|Sunrise Mills (MLP) Limited Partnership        |  | District of Columbia |  |                                                                                                                                                             
|Sunrise Mills Holdings, L.L.C.                 |  | Delaware             |  |                                                                                                                                                             
|Sunrise Mills L.L.C.                           |  | Delaware             |  | Sunrise Mills L.L.C. of Delaware
Sunrise Mills of Sunrise L.C.                                                                                              
|Sunrise Mills/MLP, L.L.C.                      |  | Delaware             |  |                                                                                                                                                             
|The Mills Corporation                          |  | Delaware             |  | Delaware Mills Corporation
Grapevine Texas Mills Corporation
The Mills South Florida Corporation
The Mills Corporation of Delaware                          
|The Mills Corporation Spain B.V.               |  | Netherlands          |  |                                                                                                                                                             
|The Mills Limited Partnership                  |  | Delaware             |  | The Mills Limited Partnership (DE)
Delaware Mills (Concord) Limited Partnership
The Mills Limited Partnership of Delaware
Delaware Mills Limited Partnership
|TMC Maintenance Company                        |  | Delaware             |  |                                                                                                                                                             
|Vaughan Mills Advisory Services, Inc.          |  | Delaware             |  |                                                                                                                                                             

10

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|Vaughan Mills Advisory Trust GP, L.L.C.         |  | Delaware        |  | 
|----------------------------------------------- |  | --------------- |  | 
|Vaughan Mills Realty Trust                      |  | Maryland        |  | 
|Vaughan Mills Residual Inc.                     |  | Ontario, Canada |  | 
|Vaughan Mills Shopping Centre Corporation       |  | Ontario, Canada |  | 
|WEC 99J-13 LLC                                  |  | Delaware        |  | 
|WEC 99J-15 LLC                                  |  | Delaware        |  | 
|WEC 99J-16 LLC                                  |  | Delaware        |  | 
|WEC 99J-17 LLC                                  |  | Delaware        |  | 
|WEC 99J-18 LLC                                  |  | Delaware        |  | 
|WEC 99J-2 LLC                                   |  | Delaware        |  | 
|WEC 99J-20 LLC                                  |  | Delaware        |  | 
|WEC 99J-23 LLC                                  |  | Delaware        |  | 
|WEC 99J-25 LLC                                  |  | Delaware        |  | 
|WEC 99J-3 LLC                                   |  | Delaware        |  | 
|WEC 99J-32 LLC                                  |  | Delaware        |  | 
|WEC 99J-5 LLC                                   |  | Delaware        |  | 
|WEC 99J-61 LLC                                  |  | Delaware        |  | 
|WEC 99J-62 LLC                                  |  | Delaware        |  | 
|WEC 99J-65 LLC                                  |  | Delaware        |  | 
|WEC 99J-66 LLC                                  |  | Delaware        |  | 
|WEC 99J-68 LLC                                  |  | Delaware        |  | 
|WEC 99J-74 LLC                                  |  | Delaware        |  | 
|WEC 99J-78 LLC                                  |  | Delaware        |  | 
|Western Hills Plaza Corp.                       |  | Delaware        |  | 
|Western Hills Plaza L.L.C.                      |  | Delaware        |  | 
|Westland Mills, L.L.C.                          |  | Delaware        |  | 
|White Plains Galleria Investors, L.P.           |  | Delaware        |  | 
|White Plains Galleria Limited Partnership       |  | Delaware        |  | 
|White Plains Galleria Operating Company, L.L.C. |  | Delaware        |  | 
|White Plains Galleria SPE Corp.                 |  | Delaware        |  | 
|White Plains Galleria, Inc.                     |  | Delaware        |  | 

11

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|WPFC/Mills Development Company, L.L.C. |  | Delaware |  | 
|-------------------------------------- |  | -------- |  | 

12

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