Exhibit 21.1
List of Significant Subsidiaries (as defined in Regulation S-X, Rule 1-02) of JER Investors Trust Inc.
Wholly-Owned Subsidiaries:
| | • | | JER Investors Trust Finance Company I LLC (DE) |
| | • | | JER Investors Trust Finance Company II LLC (DE) |
| | • | | JER TRS Holding Company Inc. (DE) |
| | • | | JER CRE CDO 2005-1 Depositor, LLC (DE) |
| | • | | JER CRE CDO 2005-1, Limited (Cayman Islands) |
| | • | | JER CRE CDO 2005-1, LLC (DE) |
| | • | | JER CRE CDO 2006-2, LLC (DE) |
| | • | | JER CRE CDO 2006-2 Depositor, LLC (DE) |
| | • | | JER CRE CDO 2006-2, Limited (Cayman Islands) |
| | • | | JER Investors Trust Finance Company GS, LLC (DE) |
| | • | | JERIT LF CMBS Finance LLC (DE) |
| | • | | JERIT Acquisition Co. 1 LLC (DE) |
| | • | | JERIT Acquisition Co. 2 LLC (DE) |
| | • | | JER Hudson Community Capital, LLC (DE) |
| | • | | JERIT Finance Co JPM, LLC (DE) |
| | • | | JERIT CS Fund I Member, LLC (DE) |
| | • | | JERIT Non-CDO Assets Holding LLC (DE) |
| | • | | JERIT Non-CDO Mezzanine 1 LLC (DE) |
| | • | | JERIT Non-CDO Mezzanine 2 LLC (DE) |
| | • | | JERIT Non-CDO CMBS 1 LLC (DE) |
| | • | | JERIT Non-CDO CMBS 2 LLC (DE) |
50% Member
| | • | | JERIT CS Fund I, LLC (DE) |
Trusts
| | • | | JER Investors Trust Inc. REIT Qualification Trust |
| | • | | JERIT TS Statutory Trust I (DE) |
| | • | | JERIT TS Administration, LLC (DE) |
US Debt Fund
| | • | | JER US Debt Co-Investment Vehicle, L.P. |
