SUBSIDIARIES

	State of
Name of Entity	Formation
Newkirk GP Holding LLC		DE
MLP Manager Corp.		DE
Newkirk 21AT GP LLC		DE
Newkirk Alake GP LLC		DE
Newkirk Albeau GP LLC		DE
Newkirk Altenn GP LLC		DE
Newkirk Avrem GP LLC		DE
Newkirk Basot GP LLC		DE
Newkirk Bedcar GP LLC		DE
Newkirk Bethplain GP LLC		DE
Newkirk Bluff GP LLC		DE
Newkirk Calane GP LLC		DE
Newkirk Calcraf GP LLC		DE
Newkirk Carolion GP LLC		DE
Newkirk Clifmar GP LLC		DE
Newkirk Croydon GP LLC		DE
Newkirk Dalhill GP LLC		DE
Newkirk Daytower GP LLC		DE
Newkirk Denport GP LLC		DE
Newkirk Denville GP LLC		DE
Newkirk Elport GP LLC		DE
Newkirk Elway GP LLC		DE
Newkirk Feddata GP LLC		DE
Newkirk Gersant GP LLC		DE
Newkirk Hazelport GP LLC		DE
Newkirk Jackson Street GP LLC		DE
Newkirk Jacway GP LLC		DE
Newkirk JLE Way GP LLC		DE
Newkirk Johab GP LLC		DE
Newkirk JVF GP LLC		DE
Newkirk Lando GP LLC		DE
Newkirk Lanmar GP LLC		DE
Newkirk Larloosa GP LLC		DE
Newkirk Liroc GP LLC		DE
Newkirk Lybster GP LLC		DE
Newkirk Marbax GP LLC		DE
Newkirk Martall GP LLC		DE
Newkirk Merday GP LLC		DE
Newkirk Newal GP LLC		DE
Newkirk Orper GP LLC		DE
Newkirk Plecar GP LLC		DE
Newkirk Porto GP LLC		DE
Newkirk Sablemart GP LLC		DE

86

	State of
Name of Entity	Formation
Newkirk Salistown GP LLC		DE
Newkirk Sandnord GP LLC		DE
Newkirk Segair GP LLC		DE
Newkirk Seguine GP LLC		DE
Newkirk Silward GP LLC		DE
Newkirk Skoob GP LLC		DE
Newkirk Spokmont GP LLC		DE
Newkirk Statmont GP LLC		DE
Newkirk Sunway GP LLC		DE
Newkirk Supergar GP LLC		DE
Newkirk Superline GP LLC		DE
Newkirk Superwest GP LLC		DE
Newkirk Suteret GP LLC		DE
Newkirk Syrcar GP LLC		DE
Newkirk Texford GP LLC		DE
Newkirk Vegpow GP LLC		DE
Newkirk Vengar GP LLC		DE
Newkirk Walando GP LLC		DE
Newkirk Walcreek GP LLC		DE
Newkirk Walmad GP LLC		DE
Newkirk Washtex GP LLC		DE
Newkirk Wybanco GP LLC		DE
Newkirk 21AT L.P.		DE
Newkirk Alake L.P.		DE
Newkirk Albeau L.P.		DE
Newkirk Altenn L.P.		DE
Newkirk Avrem L.P.		DE
Newkirk Basot L.P.		DE
Newkirk Bedcar L.P.		DE
Newkirk Bethplain L.P.		DE
Newkirk Bluff L.P.		DE
Newkirk Calane L.P.		DE
Newkirk Calcraf L.P.		DE
Newkirk Carolion L.P.		DE
Newkirk Clifmar L.P.		DE
Newkirk Croydon L.P.		DE
Newkirk Dalhill L.P.		DE
Newkirk Daytower L.P.		DE
Newkirk Denport L.P.		DE
Newkirk Denville L.P.		DE
Newkirk Elport L.P.		DE
Newkirk Elway L.P.		DE
Newkirk Feddata L.P.		DE

87

	State of
Name of Entity	Formation
Newkirk Gersant L.P.		DE
Newkirk Hazelport L.P.		DE
Newkirk Jackson Street L.P.		DE
Newkirk Jacway L.P.		DE
Newkirk JLE Way L.P.		DE
Newkirk Johab L.P.		DE
Newkirk JVF L.P.		DE
Newkirk Lando L.P.		DE
Newkirk Lanmar L.P.		DE
Newkirk Larloosa L.P.		DE
Newkirk Liroc L.P.		DE
Newkirk Lybster L.P.		DE
Newkirk Marbax L.P.		DE
Newkirk Martall L.P.		DE
Newkirk Merday L.P.		DE
Newkirk Newal L.P.		DE
Newkirk Orper L.P.		DE
Newkirk Plecar L.P.		DE
Newkirk Porto L.P.		DE
Newkirk Sablemart L .P		DE
Newkirk Salistown L.P.		DE
Newkirk Sandnord L.P.		DE
Newkirk Segair L.P.		DE
Newkirk Seguine L.P.		DE
Newkirk Silward L.P.		DE
Newkirk Skoob L.P.		DE
Newkirk Spokmont L.P.		DE
Newkirk Statmont L.P.		DE
Newkirk Sunway L.P.		DE
Newkirk Supergar L.P.		DE
Newkirk Superline L.P.		DE
Newkirk Superwest L.P.		DE
Newkirk Suteret L.P.		DE
Newkirk Syrcar L.P.		DE
Newkirk Texford L.P.		DE
Newkirk Vegpow L.P.		DE
Newkirk Vengar L.P.		DE
Newkirk Walando L.P.		DE
Newkirk Walcreek L.P.		DE
Newkirk Walmad L.P.		DE
Newkirk Washtex L.P.		DE
Newkirk Wybanco L.P.		DE
Alsey Associates Limited Partnership		CT

88

	State of
Name of Entity	Formation
Jeral Associates Limited Partnership		CT
Jermor Associates Limited Partnership		CT
LCB Limited Partnership		DE
Linwood Avenue Limited Partnership		DE
Newkirk MLP Unit LLC		DE
NK Remainder Interest LLC		DE
Newkirk Capital LLC		DE
Newkirk Asset Management LLC		DE
Newkirk Finco LLC		DE
NK-Leyden GP LLC		DE
NK-Leyden Loan, L.P.		DE
Spokmont LLC		AL
Newkirk GP LLC		DE
NK First Loan E Cert. LLC		DE
NK First Loan F Cert LLC		DE
NK First Loan G Cert LLC		DE
NK-Camfex JR Loan LLC		DE
NK-Holding LLC		DE
NK-Property Holdings LLC		DE
NK-Marc CAA Loan LLC		DE
NK-850/950 Corporetum Property LLC		DE
NK-850/950 Corporetum Property Manager LLC		DE
NK-Bridgewater Property LLC		DE
NK-Bridgewater Property Manager LLC		DE
NK-Cinn Hamilton Property LLC		DE
NK-Cinn Hamilton Property Manager LLC		DE
NK-Glenwillow Property LLC		DE
NK-Glenwillow Property Manager LLC		DE
NK-LCB Property LLC		DE
NK-LCB Property Manager LLC		DE
NK-Lombard Street Manager LLC		DE
NK-Lombard GL Property LLC		DE
NK-Lombard GL Property Manager LLC		DE
NK-Lumberton Property LLC		DE
NK-Lumberton Property Manager LLC		DE
NK-McDonough Property LLC		DE
NK-McDonough Property Manager LLC		DE
NK-ODW/Columbus Property LLC		DE
NK-ODW/Columbus Property Manager LLC		DE
NK-Rockaway Property LLC		DE
NK-Rockaway Property Manager LLC		DE
NK-Rockford Property LLC		DE
NK-Rockford Property Manager LLC		DE

89

	State of
Name of Entity	Formation
NK-Springing Member LLC		DE
NK-Statesville Property LLC		DE
NK-Statesville Property Manager LLC		DE
NK-TCC Property LLC		DE
NK-TCC Property Manager LLC		DE
Concord Debt Holdings LLC		DE
WRP Management, LLC		DE
Autolane Associates Limited Partnership		CT
Eastgar Associates Limited Partnership		CT
Gocar Associates Limited Partnership		CT
Browen Associates Limited Partnership		MA
CTO Associates Limited Partnership		MD
New Orleans Associates Limited Partnership		MA
One Arkansas Associates Limited Partnership		MA
One Woodstock Associates Limited Partnership		MA
Sunset Park West Limited Partnership		CA
Tustin Associates Limited Partnership		CA

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