Exhibit 21.1

LIST OF SUBSIDIARIES

AND VARIABLE INTEREST ENTITIES (“VIE”)

Name of Subsidiary	State of Formation	Date of Formation		Ownership
Pecan Grove MHP LLC	North Carolina		October 12, 2016		100	%
Azalea MHP LLC	North Carolina		October 25, 2017		100	%
Holly Faye MHP LLC	North Carolina		October 25, 2017		100	%
Chatham Pines MHP LLC	North Carolina		October 31, 2017		100	%
Maple Hills MHP LLC	North Carolina		October 31, 2017		100	%
Lakeview MHP LLC	South Carolina		November 1, 2017		100	%
MHP Pursuits LLC	North Carolina		January 31, 2019		100	%
Mobile Home Rentals LLC	North Carolina		September 30, 2016		100	%
Hunt Club MHP LLC	South Carolina		March 8, 2019		100	%
B&D MHP LLC	South Carolina		April 4, 2019		100	%
Crestview MHP LLC	North Carolina		June 28, 2019		100	%
Springlake MHP LLC	Georgia		October 10, 2019		100	%
ARC MHP LLC	South Carolina		November 13, 2019		100	%
Countryside MHP LLC	South Carolina		March 12, 2020		100	%
Evergreen MHP LLC	Tennessee		March 17, 2020		100	%
Golden Isles MHP LLC	Georgia		March 16, 2021		100	%
Anderson MHP LLC	South Carolina		June 2, 2021		100	%
Capital View MHP LLC	South Carolina		August 6, 2021		100	%
Hidden Oaks MHP LLC	South Carolina		August 6, 2021		100	%
North Raleigh MHP LLC	North Carolina		September 16, 2021		100	%
Carolinas 4 MHP LLC	North Carolina		November 30, 2021		100	%
Charlotte 3 Park MHP LLC	North Carolina		December 10, 2021		100	%
Sunnyland MHP LLC	Georgia		January 7, 2022		100	%
Warrenville MHP LLC	South Carolina		February 15, 2022		100	%
Solid Rock MHP LLC	South Carolina		June 6, 2022		100	%
Spaulding MHP LLC	Georgia		June 10, 2022		100	%
Raeford MHP Development LLC	North Carolina		June 20, 2022		100	%
Solid Rock MHP Homes LLC	South Carolina		June 22, 2022		100	%
Country Estates MHP LLC	North Carolina		July 6, 2022		100	%
Statesville MHP LLC	North Carolina		July 6, 2022		100	%
Timberview MHP LLC	North Carolina		July 7, 2022		100	%
Red Fox MHP LLC	North Carolina		July 7, 2022		100	%
Northview MHP LLC	North Carolina		July 8, 2022		100	%
Meadowbrook MHP LLC	South Carolina		July 25, 2022		100	%
Sunnyland 2 MHP LLC	Georgia		July 27, 2022		100	%
Dalton 3 MHP LLC*	Georgia		August 8, 2022		100	%
MHP Home Holdings LLC	North Carolina		August 17, 2022		100	%
Glynn Acres MHP LLC	Georgia		September 9, 2022		100	%
Wake Forest 2 MHP LLC	North Carolina		October 27, 2022		100	%
MACRAL Properties LLC	North Carolina		November 14, 2022		100	%
Ron-Ran Enterprises LLC	North Carolina		November 14, 2022		100	%
Country Aire MHP LLC	South Carolina		December 1, 2022		100	%
Mobile Cottage MHP LLC	North Carolina		December 7, 2022		100	%
Merritt Place MHP LLC	Georgia		December 6, 2022		100	%
MHR Home Development LLC	Delaware		January 19, 2023		100	%
Gvest Finance LLC	North Carolina		December 11, 2018		VIE
Gvest Homes I LLC	Delaware		November 9, 2020		VIE
Brainerd Place LLC	Delaware		February 24, 2021		VIE
Bull Creek LLC	Delaware		April 13, 2021		VIE
Gvest Anderson Homes LLC	Delaware		June 22, 2021		VIE
Gvest Capital View Homes LLC	Delaware		August 6, 2021		VIE
Gvest Hidden Oaks Homes LLC	Delaware		August 6, 2021		VIE
Gvest Springlake Homes LLC	Delaware		September 24, 2021		VIE
Gvest Carolinas 4 Homes LLC	Delaware		November 13, 2021		VIE
Gvest Sunnyland Homes LLC	Delaware		January 6, 2022		VIE
Gvest Warrenville Homes LLC	Delaware		February 14, 2022		VIE
Gvest Wake Forest 2 Homes LLC	North Carolina		October 27, 2022		VIE