EXHIBIT 21
Subsidiaries of Registrant
Set forth below is a list of subsidiaries of American Real Estate Partners, L.P. All other subsidiaries, if considered in the aggregate as a single subsidiary, would not constitute a significant subsidiary.
Entity | Jurisdiction of Formation |
American Real Estate Holdings Limited Partnership | Delaware |
American Entertainment Properties Corp. | Delaware |
American Casino & Entertainment LLC | Nevada |
American Casino & Entertainment Properties LLC | Delaware |
AREP Asset Management LLC | Delaware |
AREP Car Acquisition Corp. | Delaware |
AREP Car Holdings Corp. | Delaware |
AREP Home Fashion Holdings LLC | Delaware |
AREP New Jersey Land Holdings LLC | Delaware |
AREP Oil & Gas Corp. | Delaware |
AREP Oil & Gas Holdings LLC | Delaware |
AREP Real Estate Holdings LLC | Delaware |
AREP Sands Holding, LLC | Delaware |
Aretex LLC | Delaware |
Arizona Charlie’s, LLC | Nevada |
Atlantic Coast Entertainment Holdings, Inc. | Delaware |
Bayswater Development LLC | Delaware |
Charlie’s Holding LLC | Delaware |
Fresca, LLC | Nevada |
National Energy Group, Inc. | Delaware |
New Seabury Properties, L.L.C. | Delaware |
Stratosphere Advertising Agency | Nevada |
Stratosphere Corporation | Delaware |
Stratosphere Development, LLC | Delaware |
Stratosphere Gaming Corp. | Nevada |
Stratosphere Land Corporation | Nevada |
Stratosphere Leasing, LLC | Delaware |
Textile Holding, LLC | Delaware |
Vero Beach Acquisition LLC | Delaware |
WestPoint Home Bahrain WLL | Bahrain |
WestPoint International Inc. | Delaware |
WestPoint Home Inc. | Delaware |