| Name | State of Incorporation | |
| ACC Holding, LLC. | Georgia | |
| ACC Master Holdings, LLC | Nevada | |
| ACC Funding Two, Inc. | Nevada | |
| Access Financing, LLC | Georgia | |
| Bluestem Holdings, LLC(1) | Delaware | |
| Cahaba Energy, LLC (11) | Georgia | |
| Card Services, Inc. | Georgia | |
| CAR Financial Services, Inc. | Georgia | |
| CAR Funding, Inc. | Nevada | |
| CAR Funding II, Inc. | Nevada | |
| CARDS, LLC | South Carolina | |
| CARDS Credit Services, LLC | South Carolina | |
| CARS Acquisition, LLC | Georgia | |
| CCRT International Holdings, B.V. | Amsterdam and Netherlands | |
| CCRT International Holdings II, B.V. | Amsterdam and Netherlands | |
| CCUK Holdings Limited | United Kingdom | |
| CFC, LLC | Nevada | |
| CL Holdings, LLC | Georgia | |
| CompuCredit Acquisition Corporation | Nevada | |
| CompuCredit Acquisition Corporation III | Nevada | |
| CompuCredit Corporation | Georgia | |
| CompuCredit Funding Corp. | Nevada | |
| CompuCredit Funding Corp. III | Nevada | |
| CompuCredit Intellectual Property Holdings Corp. II | Nevada | |
| CompuCredit International Acquisition Corporation | Nevada | |
| CompuCredit International Servicing, LLC | Georgia | |
| CompuCredit International Ventures, Inc. | Nevada | |
| CompuCredit Reinsurance Ltd. | Turks and Caicos Islands | |
| CompuCredit Services Corporation | Nevada | |
| CompuCredit UK Limited | United Kingdom | |
| Conductor, LLC | Nevada | |
| Consumer Auto Receivables, LLC | Georgia | |
| Cottonwood Acquisition, LLC | Nevada | |
| Creditlogistics, LLC | Georgia | |
| Creditlogistics India Private Limited | India | |
| CSC Acquisition, LLC | Nevada | |
| Dakota Funding, LCC | Nevada | |
| Dealer Technical Services, LLC | Georgia | |
| Direct MicroLending, LLC | Georgia | |
| Direct MicroLoans, LLC | Georgia | |
| Domain Name Acquisitions, LLC | Georgia |
| Name | State of Incorporation | |
| Embarcadero, LLC | Nevada | |
| Embarcadero Holdings LLC(2) | Delaware | |
| Fingerhut Receivables, Inc. | Delaware | |
| FMT Services, Inc. | Nevada | |
| G£T CASH! Limited | United Kingdom | |
| GlobalFin Partners, LLC | Nevada | |
| GlobalFin Ventures, LLC | Nevada | |
| JCIA Holdings, LLC | Georgia | |
| JC International Acquisitions, LLC | Georgia | |
| Goldenrod Funding, LLC | Nevada | |
| Jefferson Capital Card Services, LLC | Georgia | |
| Jefferson Capital Systems, LLC | Georgia | |
| JJG, LLC | Georgia | |
| JRAS, LLC(3) | Georgia | |
| JRAS of Alabama, LLC | Georgia | |
| JRAS of Florida, LLC | Georgia | |
| JRAS of Tennessee, LLC | Georgia | |
| JRAS Leasing, LLC | Georgia | |
| Liberty Acquisition, Inc. | Georgia | |
| Madison Park, Inc. | North Dakota | |
| Majestic Capital Holdings, LLC | Georgia | |
| MEM Capital Limited(4) | United Kingdom | |
| MEM Consumer Finance Limited(5) | United Kingdom | |
| MEM Holding Limited (6) | United Kingdom | |
| Inventive Finance Limited (name change) (7) | United Kingdom | |
| Miramar Servicing, LLC | Georgia | |
| Mobile Tech Investments, LLC | Georgia | |
| M Park, LLC | Georgia | |
| M Park Holdings, LLC | Georgia | |
| Partridge Funding Corporation | Nevada | |
| Perimeter Investment Solutions, LLC | Georgia | |
| Portfolio Holdings Services, LLC | Nevada | |
| Portfolio Holdings Services II, LLC | Nevada | |
| Purpose Acquisitions Company Limited(8) | United Kingdom | |
| Purpose Insurance, LLC | Georgia | |
| Purpose Solutions LLC | Georgia | |
| Purpose UK Holdings Limited | United Kingdom | |
| Rapid City, LLC | Nevada | |
| Rentassured Limited(9) | United Kingdom | |
| Rushmore Acquisition, LLC | Nevada | |
| Southern Crescent Finance, LLC | Georgia | |
| Transistor, LLC | Delaware | |
| Transistor Holdings, LLC | Delaware | |
| True Capital, LLC | Georgia | |
| True Funding, LLC | Georgia | |
| True Financial Services, LP | Texas | |
| Upstar Financial, LLC | Georgia | |
| Valued Services, LLC | Georgia | |
| Valued Services Acquisitions Company, LLC | Georgia |
| Name | State of Incorporation | |
| Valued Services CSO of Ohio | Georgia | |
| Valued Services Investments, LLC | Georgia | |
| Valued Services Joint Venture, LLC | Georgia | |
| Valued Services Management, LLC | Georgia | |
| Valued Services UK Limited(10) | United Kingdom | |
| Valued Services of Alabama, LLC | Georgia | |
| Valued Services of Anozira, LLC | Georgia | |
| Valued Services of Arkansas, LLC | Georgia | |
| Valued Services of Colorado, LLC | Georgia | |
| Valued Services of Florida, LLC | Georgia | |
| Valued Services of Georgia, LLC | Georgia | |
| Valued Services of Kentucky, LLC | Georgia | |
| Valued Services of Louisiana, LLC | Georgia | |
| Valued Services of Michigan, LLC | Georgia | |
| Valued Services of Mississippi, LLC | Georgia | |
| Valued Services of Nevada, LLC | Georgia | |
| Valued Services of North Carolina, LLC | Georgia | |
| Valued Services of Ohio, LLC | Georgia | |
| Valued Services of Oklahoma, LLC | Georgia | |
| Valued Services of South Carolina, LLC | Georgia | |
| Valued Services of Tennessee, LLC | Georgia | |
| Valued Services of Texas, LLC | Georgia | |
| Valued Services of Texas, LP | Texas | |
| Valued Services of Virginia, LLC | Georgia | |
| Valued Services of West Virginia, LLC | Georgia | |
| Valued Services of Wisconsin, LLC | Georgia | |
| VS Financial of Arkansas, LLC | Georgia | |
| VS Financial Services, LLC | Georgia | |
| VS of Arkansas, LLC | Georgia | |
| VS of Florida, LLC | Georgia | |
| VS of North Carolina, LLC | Georgia | |
| VS of Ohio, LLC | Georgia | |
| VS of South Carolina, LLC | Georgia | |
| VS of West Virginia, LLC | Georgia | |
| Valued Services VFS, LLC | Georgia |
| (1) | The Company owns a 75.1% interest in Bluestem Holdings, LLC. |
| (2) | The Company owns a 62.5% interest in Embarcadero Holdings, LLC. |
| (3) | The Company owns a 91.0% interest in JRAS, LLC. |
| (4) | The Company owns a 69.6% interest in MEM Capital Limited. |
| (5) | The Company owns a 69.6% interest in MEM Consumer Finance. |
| (6) | The Company owns a 69.6% interest in MEM Holdings Limited. |
| (7) | The Company owns a 69.6% interest in MEM Telecommunications Limited. |
| (8) | The Company owns a 69.6% interest in Purpose Acquisition Company Limited. |
| (9) | The Company owns a 69.6% interest in Rentassured Limited. |
| (10) | The Company owns a 91.4% interest in Valued Services UK Limited. |
| (11) | The Company owns a 95.2% interest in Cahaba Energy, LLC |
