**EXHIBIT21.2**

 

**SUBSIDIARIES**

 

Each of the followingsubsidiaries of Jacobs Entertainment, Inc. and each other subsidiary thatis or becomes a guarantor of the securities registered hereby is hereby made aregistrant.

 
| **Exact Name of Registrant as in its Charter**                                     | ** ** | **State of  Jurisdiction of  Incorporation********or  Organization** | ** ** | **Primary  Standard********Industrial  Classification  Code Number** | ** ** | **Percent  Owned** | ** ** | **I.R.S.  Employer********Identification  Number** |
|------------------------------------------------------------------------------------|------------|----------------------------------------------------------------------|------------|----------------------------------------------------------------------|------------|--------------------|------------|----------------------------------------------------|
| Black  Hawk Gaming & Development Company, Inc.                       |       | Colorado                                                             |       | 7993                                                                 |       | 100                | %          | 84-1158484                                         |
| Black  Hawk/Jacobs Entertainment, LLC                                              |       | Colorado                                                             |       | 7993                                                                 |       | 100                | %          | 84-1344735                                         |
| Gold  Dust West Casino, Inc.                                                  |       | Nevada                                                               |       | 7993                                                                 |       | 100                | %          | 84-1531817                                         |
| Gilpin  Hotel Venture                                                              |       | Colorado                                                             |       | 7993                                                                 |       | 100                | %          | 84-1195732                                         |
| Gilpin  Ventures, Inc.                                                        |       | Colorado                                                             |       | 7993                                                                 |       | 100                | %          | 84-1177995                                         |
| Winner’s  Choice Casino, Inc. (nka Cash Magic Winner’s Choice, LLC) |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 72-1227314                                         |
| Houma  Truck Plaza & Casino, L.L.C.                                  |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 72-1447916                                         |
| Jalou—Cash’s L.L.C.                                                 |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 31-1750851                                         |
| JACE,  LLC                                                                         |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 72-1221055                                         |
| Lucky  Magnolia Truck Stop and Casino, L.L.C.                                 |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 72-1268240                                         |
| Bayou  Vista Truck Plaza and Casino, L.L.C.                                   |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 72-1460460                                         |
| Raceland  Truck Plaza and Casino, L.L.C.                                      |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 72-1478884                                         |
| Colonial  Holdings, Inc.                                                      |       | Virginia                                                             |       | 7948                                                                 |       | 100                | %          | 54-1826807*                                        |
| Colonial  Downs, L.P.                                                              |       | Virginia                                                             |       | 7993                                                                 |       | 100                | %          | 54-1739103                                         |
| Stansley  Racing Corp.                                                             |       | Virginia                                                             |       | 7948                                                                 |       | 100                | %          | 52-1880278                                         |
| Colonial  Downs, LLC                                                               |       | Virginia                                                             |       | 7948                                                                 |       | 100                | %          | 54-1826807*                                        |
| JRJ  Properties, LLC                                                               |       | Louisiana                                                            |       | 7948                                                                 |       | 100                | %          | 13-4236507                                         |
| Jalou  Breaux Bridge, LLC                                                          |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 43-1996089                                         |
| Jalou  Eunice, LLC                                                                 |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 20-0180331                                         |
| Jalou  of Jefferson, LLC                                                           |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 20-0246595                                         |
| Fuel  Stop 36, LLC                                                                 |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 72-1150382                                         |
| Jalou  of Larose, LLC (nka Cash Magic Larose, LLC)                                 |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 20-3747106                                         |
| Jalou  of St. Martin, L.L.C.                                                       |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 34-1967692                                         |
| Jalou  Diamond, L.L.C.                                                             |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 27-0014037                                         |
| Jalou  Magic, L.L.C. (nka Cash Magic Vinton, LLC)                                  |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 27-0014042                                         |
| Jalou  of Vinton, LLC                                                              |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 20-4522514                                         |
| Jalou  of Vinton-Bingo, LLC                                                        |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 20-4522638                                         |
| Jalou  of St. Helena, LLC (nka Jalou St. Helena, LLC)                              |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 20-5041022                                         |
| Jalou  Fox, LLC                                                                    |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 20-3747037                                         |
| Jalou  Silver Dollar, LLC                                                          |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 20-5884711                                         |
| Jacobs  Piñon Plaza Entertainment, Inc.                                  |       | Nevada                                                               |       | 7993                                                                 |       | 100                | %          | 04-3843590                                         |
| Jacobs  Elko Entertainment, Inc.                                              |       | Nevada                                                               |       | 7993                                                                 |       | 100                | %          | 20-4968456                                         |
| Jacobs  Dakota Works, LLC                                                          |       | Colorado                                                             |       | 7993                                                                 |       | 100                | %          | 20-5009915                                         |
| Virginia  Concessions, L.L.C.                                                      |       | Virginia                                                             |       | 7993                                                                 |       | 100                | %          | 54-1787887                                         |
| Maryland-Virginia  Racing Circuit, Inc.                                       |       | Virginia                                                             |       | 7993                                                                 |       | 100                | %          | 52-1919780                                         |
| Jacobs  Nautica Development, Inc.                                             |       | Delaware                                                             |       | 7948                                                                 |       | 100                | %          | 26-2147084                                         |
| JEI  Distributing, LLC                                                             |       | Louisiana                                                            |       | 7993                                                                 |       | 100                | %          | 26-3705204                                         |
| Diamondhead  Real Estate, LLC                                                      |       | Delaware                                                             |       | 7948                                                                 |       | 100                | %          | 26-2330243                                         |
| Jacobs  Sugar Warehouse, Inc.                                                 |       | Delaware                                                             |       | 7948                                                                 |       | 100                | %          | 26-3015086                                         |

 

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* Utilize same EmployerIdentification Number.

 

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