ILX Resorts (ILXRQ) 8-K Los Abrigados Partners Limited Partnership

Exhibit 99.1

LIST OF DEBTORS

ILX Resorts Incorporated

ILX Bell Rock Incorporated

ILE Sedona Incorporated

Los Abrigados Partners Limited Partnership

ILX Tourist Station Incorporated

Premiere Development Incorporated

Sea of Cortez Premiere Vacation Club, S. de R.L. de C.V.

Genesis Investment Group, Inc.

Harbor Southwest Development, Inc.

Rocky Point Genesis Incorporated, S. de R.L. de C.V.

Puerto Penasco Vacation Destinations

VCA South Bend Incorporated

VCASB Partners General Partnership

VCA Tucson Incorporated

First Piggy LLC

ILX-Bruno LLC