Exhibit 21.1
          1) GenWest, LLC
    
    } now under PWCC2) APACS Holdings, LLC
    
    } now under PWCC
    
       /
 1)
    
    Acoustic Locating Services, LLC2)
    
    Aegis Technologies, Inc.3)
    
    Arizona Business Accelerator4)
    
    Arizona Professional Baseball Ltd Partnership5)
    
    Dominion Fund II (Dissolved as of 12/31/02)6)
    
    El Dorado Ventures / El Dorado Ventures II (Dissolved as of 12/31/02)7)
    
    El Dorado Ventures III (Dissolving)8)
    
    Gateway Data Sciences Corp. (Dissolved as of 12/31/02)9)
    
    NAC Holding Inc./ NAC International Inc. (All stock sold on 11/18/04 to USEC, Inc)10)
    
    NxtPhase Corporation11)
    
    Phoenix Downtown Theater LLC12)
    
    Phoenix Suns Ltd Partnership (Sold on 6/30/04)13)
    
    PowerOneData, Inc.14)
    
    Serveron Corporation15)
    
    Underground Imaging Technologies, LLC (Vermeer Manufacturing Company)
  1.
    
    Avimor Water Reclamation Company (fka Foothills Sewer
Company, Inc.)2.
    
    Centrepoint Associates, LLC (Kimco)3.
    
    Club West Golf Course, LLC4.
    
    Coral Canyon HD, LLC (SITLA)5.
    
    Golf de Mexico, S.A. de C.V.6.
    
    Hayden Ferry Lakeside, LLC (SunCor is Sole Member-
purchased Benton-Robb interest)Lakeside Residential Communities, LLCBV at Hayden Ferry Lakeside, LLCEdgewater at Hayden Ferry Lakeside, LLCWaterford at Hayden Ferry Lakeside, LLCHayden Ferry Lakeside II, LLCHayden Ferry Lakeside III, LL7.
    
    Hidden Hills of Scottsdale, LLC8.
    
    Highland Water Company, Inc.9.
    
    Kabuto SunCor JV (Kabuto Intl Corp.)10.
    
    Marina Heights, LLC11.
    
    Palm Valley 303 Building 1, LLC12.
    
    Palm Valley Golf Club, Inc.13.
    
    Palm Valley Professional Plaza, LLC14.
    
    Ranch Communities of America, LLC (NZ Legacy, LLC)15.
    
    Rancho Viejo de Santa Fe, Inc.Rancho Viejo Village Center, LLC (Dissolved
04-04-05)Ranchland Utility CompanySanta Fe Water Resource Alliance, LLC16.
    
    Riverside Distribution Center, LLC (Ryan Buckeye, LLC)17.
    
    Scottsdale Mountain Limited Partnership18.
    
    SDC Prescott, LLC19.
    
    SDC Prescott Valley, LLC20.
    
    SDC Yavapai, LLC21.
    
    Sedona Golf Resort LC (Sedona Assoc. LP)22.
    
    StoneRidge Commercial, LLC (WLD Prescott, LLC)23.
    
    StoneRidge  Prescott Valley LLC (WLD Prescott, LLC)StoneRidge Golf Course, LLC24.
    
    SunCor Homes, Inc. (fka Golden Heritage Homes, Inc.)
     
SunCor Construction AZ, Inc. (fka Golden Heritage
Construction, Inc.)
     Golden Heritage Construction Nevada, LLCSunCor Financial, LLC (fka HFS Mortgage, LLC)25.
    
    SunCor Construction, Inc. (fka SCM, Inc.)26.
    
    SunCor Golf, Inc.Westworld Golf Course, LLC27.
    
    SunCor Idaho, Inc.Avimor, LLC (fka SunCor Idaho,
LLC and Spring Valley Development, LLC)SunCor Realty & Management Idaho, LLC28.
    
    SunCor New Mexico, Inc.SunCor Albuquerque, LLCSunCor Construction NM, LLC29.
    
    SunCor Realty & Management Company30.
    
    SunCor Utah, Inc.Coral Canyon Town Center, LLC (SITLA and SouthernUtah Homebuilders Association)Coral Canyon Town Center II, LLC (SITLA)31.
    
    SunRidge Canyon, LLC32.
    
    Talavi Associates, LLC (WLD Partners)33.
    
    TypeTwo, Inc. (Kabuto Intl Corp.)