**Exhibit      21**

**List      of Significant Subsidiaries**

|                                                 | Jurisdiction                  of     |
|------------------------------------------------------|--------------------------------------|
|                                                 | Incorporation                        |
| 1204552                  Alberta ULC                 | Alberta,                  Canada     |
| Calgary,                  Alberta, Canada            |                                 |
|                                                 |                                 |
| 1022778                  Alberta Ltd.                | Alberta,                  Canada     |
| Calgary,                  Alberta, Canada            |                                 |
|                                                 |                                 |
| 350                  Pleasant Valley Corp.           | State                  of New Jersey |
|                                                 |                                 |
| Alpine                  Village Holding, Inc.        | State                  of Delaware   |
|                                                 |                                 |
| Alpine                  Village Apartments, L.L.C.   | State                  of Delaware   |
|                                                 |                                 |
| Belair                  Drive, LLC                   | State                  of Delaware   |
|                                                 |                                 |
| Biltmore                  Club Holding, Inc.         | State                  of Delaware   |
| Newark,                  NJ                          |                                 |
|                                                 |                                 |
| Biltmore                  Club Apartments, L.L.C.    | State                  of Delaware   |
|                                                 |                                 |
| Britalta                  Venezolano, Ltd.           | Alberta,                  Canada     |
| Calgary,                  Alberta, Canada            |                                 |
|                                                 |                                 |
| Galsworthy                  Arms Holding, Inc.       | State                  of Delaware   |
|                                                 |                                 |
| Galsworthy                  Arms Apartments, L.L.C.  | State                  of Delaware   |
|                                                 |                                 |
| Global                  Equities Management Corp.    | State                  of Delaware   |
|                                                 |                                 |
| Rockland                  Resources                  | State                  of Oklahoma   |
|                                                 |                                 |
| San                  Francisco Oil                   | State                  of California |
|                                                 |                                 |
| Sunrise                  Ridge Holding, Inc.         | State                  of Delaware   |
| Newark,                  NJ                          |                                 |
|                                                 |                                 |
| Sunrise                  Ridge, L.L.C.               | State                  of Delaware   |
| Newark,                  NJ                          |                                 |
|                                                 |                                 |
| Van                  Buren Holding, Inc.             | State                  of Delaware   |
|                                                 |                                 |
| Van                  Buren, L.L.C.                   | State                  of Delaware   |
|                                                 |                                 |
| Wellington                  Holding, Inc.            | State                  of Delaware   |
|                                                 |                                 |
| Wellington                  Apartments, L.L.C.       | State                  of Delaware   |
|                                                 |                                 |
| Wilshire                  Oil of Canada Co.          | Nova                  Scotia, Canada |
| Calgary,                  Alberta, Canada            |                                 |
|                                                 |                                 |
| Wilshire                  Oil of Canada (U.S.), Inc. | State                  of Delaware   |

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