EX-21.1 4 c12806exv21w1.htm SUBSIDIARIES exv21w1
 

Exhibit 21.1
List of Direct and Indirect Subsidiaries of Nelnet, Inc.
as of February 23, 2007
         
        Relationship to
    Name   Nelnet, Inc.
1.
  National Education Loan Network, Inc. (organized in Nevada) (dba American Card Services)   Direct Subsidiary
 
        
2.
  Nelnet Capital LLC (organized in Nebraska)   Direct Subsidiary
 
        
3.
  Nelnet Guarantor Solutions, LLC (organized in Florida) (formerly Nelnet Guarantee Services LLC; formerly GuaranTec LLP)   Indirect Subsidiary
 
        
4.
  National Higher Education Loan Program, Inc. (organized in Nebraska)   Indirect Subsidiary
 
        
5.
  Nelnet Technology Services LLC (organized in Colorado) (dba Idaho Financial Associates, Charter Account Systems and 5280 Solutions)   Indirect Subsidiary
 
        
6.
  FirstMark Services, LLC (organized in Colorado)   Indirect Subsidiary
 
        
7.
  ClassCredit, Inc. (organized in Florida)   Indirect Subsidiary
 
        
8.
  InTuition, Inc. (organized in Florida)   Indirect Subsidiary
 
        
9.
  EFS Finance Co. (organized in Indiana)   Indirect Subsidiary
 
        
10.
  Nelnet Management Corporation 1 (organized in Nevada)   Indirect Subsidiary
 
        
11.
  Nelnet Student Loan Funding Management Corporation (organized in
Nevada) 		  Indirect Subsidiary
 
        
12.
  Nelnet Student Loan Funding, LLC (organized in Delaware)   Indirect Subsidiary
 
        
13.
  NELNET Student Loan Corporation 1 (organized in Nevada)   Indirect Subsidiary
 
        
14.
  NELNET Student Loan Corporation 2 (organized in Nevada)   Indirect Subsidiary
 
        
15.
  NHELP I, Inc. (organized in Nevada)   Indirect Subsidiary
 
        
16.
  NHELP II Inc. (organized in Nevada)   Indirect Subsidiary
 
        
17.
  NHELP II, LLC (organized in Nevada)   Indirect Subsidiary
 
        
18.
  NHELP III, Inc. (organized in Nevada)   Indirect Subsidiary
 
        
19.
  EMT Corp. (organized in Indiana)   Indirect Subsidiary
 
        
20.
  NELnet Private Student Loan Corporation 1 (organized in Nevada)   Indirect Subsidiary
 
        
21.
  Nelnet Education Loan Funding, Inc. (f/k/a NEBHELP, INC.) (organized in Nebraska)   Indirect Subsidiary
 
        
22.
  MELMAC, Inc. (organized in Nevada)   Indirect Subsidiary
 
        
23.
  MELMAC, LLC (organized in Delaware)   Indirect Subsidiary
 
        
24.
  National Education Loan of New England, Inc. (organized in Rhode Island)   Indirect Subsidiary
 
        
25.
  Student Loan Acquisition Authority of Arizona, LLC (organized in Delaware)   Indirect Subsidiary
 
        
26.
  SLAAA Acquisition Corp. (organized in Nebraska)   Indirect Subsidiary
 
        
27.
  Shockley Financial Corp. (organized in Colorado)   Indirect Subsidiary
 
        
28.
  EDULINX Canada Corporation (organized in Canada)   Indirect Subsidiary
 
        
29.
  TriCura Canada Inc. (organized in Canada)   Indirect Subsidiary
 
        
30.
  Nelnet Business Solutions, Inc. (organized in Nebraska) (dba FACTS Management and infiNET Integrated Solutions)   Indirect Subsidiary
 
        
31.
  Student Marketing Group, Inc. (organized in New York)   Direct Subsidiary
 
        
32.
  National Honor Roll, L.L.C. (organized in New York)   Indirect Subsidiary
 
        
33.
  LoanSTAR Funding Group, Inc. (organized in Texas)   Indirect Subsidiary
 
        
34.
  Nelnet Academic Funding Solutions, LLC (organized in Nebraska)   Indirect Subsidiary
 
        
35.
  College Bound Loans, Inc. (organized in Rhode Island)   Indirect Subsidiary
 
        
36.
  Nelnet Academic Services LLC (organized in Nebraska)   Indirect Subsidiary

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        Relationship to
    Name   Nelnet, Inc.
37.
  Chela Education Funding, Inc. (organized in Nebraska)   Indirect Subsidiary
 
        
38.
  Loanstar Assets GP, LLC (organized in Delaware)   Indirect Subsidiary
 
        
39.
  Loanstar Assets LP, LLC (organized in Delaware)   Indirect Subsidiary
 
        
40.
  Loanstar Assets GP II, LLC (organized in Delaware)   Indirect Subsidiary
 
        
41.
  Loanstar Assets LP II, LLC (organized in Delaware)   Indirect Subsidiary
 
        
42.
  Loanstar Assets Partners, LP (organized in Delaware)   Indirect Subsidiary
 
        
43.
  Loanstar Assets Partners II, LP (organized in Delaware)   Indirect Subsidiary
 
        
44.
  Nelnet Academic Private Loan Warehouse – I, LLC (organized in Delaware)   Indirect Subsidiary
 
        
45.
  Premiere Credit of North America, LLC (organized in Indiana)   Direct Subsidiary
 
        
46.
  CUnet, LLC (organized in Delaware)   Indirect Subsidiary
 
        
47.
  Peterson’s Nelnet, LLC (organized in Nebraska)   Indirect Subsidiary
 
        
48.
  M & P Building, LLC (organized in Nebraska)   Direct/Indirect
 
        
49.
  Nelnet Student Asset Funding Extendable CP, LLC (organized in Nebraska)   Indirect
 
        
50.
  Lincoln Square Funding LLC (organized in Nebraska)   Indirect
Note: this list does not include Nelnet Student Loan Trusts utilized in asset backed security financings.

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