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New words:
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Removed:
accomplish, acquiree, acquirer, bargain, basin, combination, committed, configuration, element, enable, experienced, experiencing, FIN, Financially, GAAP, goodwill, HUD, identifiable, implementation, incorrectly, nature, nonpublic, open, overstated, privately, profitability, prohibited, repairing, representational, repurchase, repurchased, repurchasing, residual, retention, revised, simple, super, voting, written
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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 | ||
| Damascus Second, LLC | Maryland | None | ||
| Westwood Hills, LLC | New Jersey | Westwood Hills | ||
| Wayne PSC, LLC | New Jersey | Preakness S/C | ||
| Grande Rotunda, LLC | New Jersey | The Rotunda | ||
| WestFREIT Corp | Maryland | Westridge Square | ||
| WestFredic LLC | Maryland | None |
* Owned 100% by S And A Commercial Associates
| 60 |