Exhibit 21.1
Subsidiaries of the Registrants
Subsidiary |
| State or other jurisdiction of incorporation or organization |
CSL Capital, LLC* |
| Delaware |
CSL Alabama System, LLC |
| Delaware |
CSL Arkansas System, LLC |
| Delaware |
CSL Florida System, LLC |
| Delaware |
CSL Georgia Realty, 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 National, LP |
| Delaware |
CSL National GP, LLC |
| Delaware |
CSL New Mexico System, LLC |
| Delaware |
CSL North Carolina Realty, LP |
| Delaware |
CSL North Carolina Realty GP, LLC |
| Delaware |
CSL North Carolina System, LP |
| Delaware |
CSL Ohio System, LLC |
| Delaware |
CSL Oklahoma System, LLC |
| Delaware |
CSL Realty, LLC |
| Delaware |
CSL Tennessee Realty, LLC |
| Delaware |
CSL Tennessee Realty Partner, LLC |
| Delaware |
CSL Texas System, LLC |
| Delaware |
Talk America Services, LLC |
| Delaware |
____________________________
*CSL Capital, LLC is a direct, wholly-owned subsidiary of Communications Sales & Leasing, Inc. The remaining subsidiaries are direct or indirect, wholly-owned subsidiaries of CSL Capital, LLC.