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| Exhibit 21 Subsidiaries of Registrant |
| Name | State of Formation and Organization | Trade Name | ||||
| S And A Commercial | ||||||
| Associates Limited Partnership | Maryland | None | ||||
| Pierre Towers , LLC | New Jersey | Pierre Towers | ||||
| Damascus Centre, LLC | New Jersey | Damascus Center | ||||
| Westwood Hills, LLC | New Jersey | Westwood Hills | ||||
| Wayne Preakness, LLC | New Jersey | Preakness S/C | ||||
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