Exhibit 21.1
List of Subsidiaries of
ACRES Commercial Realty Corp.
Subsidiaries |
| State of Incorporation |
Apidos CDO I, Ltd. (“TRS”) |
| Cayman Islands |
Apidos CDO III, Ltd. (“TRS”) |
| Cayman Islands |
Apidos Cinco CDO, Ltd (“TRS”) |
| Cayman Islands |
Exantas Capital Corp. 2018-RSO6, Ltd. (1) |
| Cayman Islands |
Exantas Capital Corp. 2018-RSO6, LLC (1) |
| Delaware |
Exantas Capital Corp. 2019-RSO7, Ltd. |
| Cayman Islands |
Exantas Capital Corp. 2019-RSO7, LLC |
| Delaware |
Exantas Capital Corp. 2020-RSO8, Ltd. |
| Cayman Islands |
Exantas Capital Corp. 2020-RSO8, LLC |
| Delaware |
Exantas Capital Corp. 2020-RSO9, Ltd. |
| Cayman Islands |
Exantas Capital Corp. 2020-RSO9, LLC |
| Delaware |
Exantas Real Estate Funding 2018-RSO6 Investor, LLC (1) |
| Delaware |
Exantas Real Estate Funding 2019-RSO7 Investor, LLC |
| Delaware |
Exantas Real Estate Funding 2020-RSO8 Investor, LLC |
| Delaware |
Exantas Real Estate LLC |
| Delaware |
Exantas Real Estate SPE 1 LLC |
| Delaware |
Exantas Real Estate SPE 2 LLC |
| Delaware |
Exantas Real Estate TRS, Inc. |
| Delaware |
Life Care Funding, LLC |
| New York |
Long Term Care Conversion Funding, LLC |
| New York |
Primary Capital Mortgage, LLC (F/K/A Primary Capital Advisors, LC) |
| Georgia |
RCC Commercial II, Inc. |
| Delaware |
RCC Commercial III, Inc. |
| Delaware |
RCC Commercial, Inc. |
| Delaware |
RCC HR Holdings, LLC |
| Delaware |
RCC Prospect Holdings, LLC |
| Delaware |
RCC Real Estate Acquisitions SPE, LLC |
| Delaware |
RCC Real Estate SPE 4, LLC |
| Delaware |
RCC Real Estate SPE 6, LLC (1) |
| Delaware |
RCC Real Estate SPE 7, LLC |
| Delaware |
RCC Real Estate SPE 8, LLC |
| Delaware |
RCC Real Estate SPE Holdings LLC |
| Delaware |
RCC Real Estate SPE 9 LLC |
| Delaware |
ACRES Realty Funding, Inc. (F/K/A RCC Real Estate, Inc.) |
| Delaware |
RCC Residential Portfolio, Inc. (1) |
| Delaware |
RCC TRS, LLC |
| Delaware |
RCC Trust II |
| Delaware |
Resource Capital Asset Management, LLC (1) |
| Delaware |
Resource Capital Trust I |
| Delaware |
Resource TRS III, LLC |
| Delaware |
Resource TRS LLC |
| Delaware |
RSO EquityCO, LLC |
| Delaware |
RSO REPO SPE TRUST 2015 |
| New York |
RSO REPO SPE TRUST 2017 |
| New York |
Whitney CLO, Ltd. (“TRS”) |
| Cayman Islands |
Exantas Phili Holdings, LLC (F/K/A Exantas HGI Holdings, LLC) |
| Delaware |
RCC Santa Clarita Holdings, LLC |
| Delaware |
(1) | The entity was dissolved as of March 11, 2021. |
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