EXHIBIT 21.1

SUBSIDIARIES OF THE REGISTRANT

1. American Life & Security Corp., a Nebraska corporation

2. 1505 Capital LLC, a Delaware limited liability company

3. Seneca Reinsurance Company, LLC a Vermont domestic limited liability company

4. Seneca Incorporated Cell, LLC 2020-01 (“SRC1”), a Vermont domestic limited liability company

5. Seneca Incorporated Cell, LLC 2021-03 (“SRC3”), a Vermont domestic limited liability company

6. Midwest Capital Corporation, a Delaware corporation

7. Seneca Incorporated Cell, LLC 2022-04 (“SRC4”), a Vermont domestic limited liability company