Exhibit 21.1
List of Direct and Indirect Subsidiaries of Nelnet, Inc.
as of February 23, 2007
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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