Exhibit 21.1
Subsidiaries of Communications Sales & Leasing, Inc. (a Maryland corporation)
| Name of Subsidiary | Jurisdiction of Incorporation/Formation | |
| CSL Capital, LLC | Delaware | |
| Talk America Services, LLC | Delaware | |
| CSL National GP, LLC | Delaware | |
| CSL National, LP | Delaware | |
| CSL Alabama System, LLC | Delaware | |
| CSL Arkansas System, LLC | Delaware | |
| CSL Florida System, LLC | Delaware | |
| CSL Georgia System, LLC | Delaware | |
| CSL Iowa System, LLC | Delaware | |
| CSL Kentucky System, LLC | Delaware | |
| CSL Mississippi System, LLC | Delaware | |
| CSL Missouri System, LLC | Delaware | |
| CSL New Mexico System, LLC | Delaware | |
| CSL Ohio System, LLC | Delaware | |
| CSL Oklahoma System, LLC | Delaware | |
| CSL Texas System, LLC | Delaware | |
| CSL North Carolina Realty GP, LLC | Delaware | |
| CSL North Carolina System, LP | Delaware | |
| CSL North Carolina Realty, LP | Delaware | |
| CSL Tennessee Realty Partner, LLC | Delaware | |
| CSL Tennessee Realty, LLC | Delaware | |
| CSL Realty, LLC | Delaware | |
| CSL Georgia Realty, LLC | Delaware | |
