Exhibit 21
LEUCADIA NATIONAL CORPORATION
Subsidiaries as of December 31, 2007
State/Country of
Name Incorporation
- ---- -------------
Sangart, Inc. California
Accommodations Center, Inc. Colorado
Baldwin Enterprises, Inc. Colorado
Collection of Fine Properties, Inc. Colorado
Columbine Management Company Colorado
NSAC, Inc. Colorado
Peak Ski Rentals, LLC Colorado
ResortQuest at Summit County, LLC Colorado
ResortQuest Technologies, Inc. Colorado
RRP, Inc. Colorado
Telluride Resort Accommodations, Inc. Colorado
Ten Mile Holdings, Ltd. Colorado
12103 Hickman Road LLC Delaware
A3D Automotive, LLC Delaware
AC Barbados, LP Delaware
AIC Financial Corporation Delaware
American Investment Company Delaware
Ankeny Land, LLC Delaware
Antilles Crossing International, LP Delaware
Antilles Crossing, LP Delaware
Arch B, LLC Delaware
Arch Bay Capital, LLC Delaware
Arch Bay Holdings, LLC Delaware
Aspen Lodging Company, LLC Delaware
Baldwin Aircraft Leasing, LLC Delaware
Baldwin Carib, LP Delaware
Baldwin Carter Corp. Delaware
Baldwin-CIS L.L.C. Delaware
Baldwin Energy, Inc. Delaware
Baldwin Indiana Energy, Inc. Delaware
BEI Arch Holdings, LLC Delaware
BEI Prepaid Holdings, LLC Delaware
BEI Prepaid, LLC Delaware
BEI LNG Development Corp. Delaware
BEI-RZT Corporation Delaware
BEI-Science, Inc. Delaware
BEI TX Energy Corp. Delaware
BELLPET, LLC Delaware
BHR Holdings, Inc. Delaware
BIA Investments, LLC Delaware
Burlington Equipment, LLC Delaware
Burnham Developer, LLC Delaware
Caribbean Fiber Holdings, LP Delaware
Chicago Clean Energy, LLC Delaware
CL LAND, LLC Delaware
Cloudrock Land Company, LLC Delaware
Coastal Resorts Management, Inc. Delaware
Coastal Resorts Realty L.L.C. Delaware
Coates, Reid & Waldron, Inc. Delaware
Conwed Corporation Delaware
Conwed Plastics, LLC Delaware
Conwed Plastics Acquisition Company, LLC Delaware
Conwed Plastics Acquisition II LLC Delaware
Conwed Plastics Acquisition III LLC Delaware
CP Two Louisiana, LLC Delaware
CP Two Louisiana Member, LLC Delaware
Exhibit 21
LEUCADIA NATIONAL CORPORATION
Subsidiaries as of December 31, 2007, continued
State/Country of
Name Incorporation
- ---- -------------
CPTL Acquisition, LLC Delaware
Crimson Wine Group, Ltd. Delaware
CX Aviation, LLC Delaware
CXL Aviation, LLC Delaware
Double Canyon Vineyards, LLC Delaware
Exclusive Vacation Properties, Inc. Delaware
Garcadia Auto, LLC Delaware
Glen Cove TND, LLC Delaware
GL Casa, LLC Delaware
GL Clear Lake, LLC Delaware
GL Dodge City, LLC Delaware
GL Houston, LLC Delaware
GL Iowa, LLC Delaware
GL Northwest, LLC Delaware
GL Southtown, LLC Delaware
GL Texan, LLC Delaware
Goober Drilling, LLC Delaware
Great Beach Vacations, LLC Delaware
HFH Distressed Credit Fund, L.P. Delaware
High Country Resorts, Inc. Delaware
Idaho Holding Corp. Delaware
IH Communications, LLC Delaware
Imperial Valley Resource Recovery Company, L.L.C. Delaware
Indiana Gasification, LLC Delaware
INTL Consilium Emerging Market Absolute Return Fund, LLC Delaware
Jefferson Way LLC Delaware
Jericho One Corp. Delaware
K-T-F Acquisition Co. Delaware
Lake Charles Corp. Delaware
Lake Charles Cogeneration LLC Delaware
LCH Opportunities, LLC Delaware
Leucadia Aviation, Inc. Delaware
Leucadia Cellars and Estates, LLC Delaware
Leucadia-Eagle Corporation Delaware
Leucadia Energy, LLC Delaware
Leucadia LLC Delaware
Leucadia Investors, LLC Delaware
Leucadia Property Holdings, Ltd. Delaware
Leucadia Symphony, Ltd. Delaware
LNC Investments, LLC Delaware
LNG Development Company, LLC Delaware
LP Valley Bio-Power, LLC Delaware
L-Credit, LLC Delaware
LR Credit, LLC Delaware
LR Credit 1, LLC Delaware
LR Credit 2, LLC Delaware
LR Credit 3, LLC Delaware
LUK-A3D, LLC Delaware
LUK-Acquisition III, LLC Delaware
LUK-Asia LLC Delaware
LUK Broadcasting, LLC Delaware
LUK-Burlington Holdings, LLC Delaware
LUK-Carib, LLC Delaware
LUK CLEC LLC Delaware
LUK-Fortescue, LLC Delaware
LUK-Goober, LLC Delaware
Exhibit 21
LEUCADIA NATIONAL CORPORATION
Subsidiaries as of December 31, 2007, continued
State/Country of
Name Incorporation
- ---- -------------
LUK-HY Fund, LLC Delaware
LUK-MB LLC Delaware
LUK-MB1, LLC Delaware
LUK-MB2, LLC Delaware
LUK-MB3, LLC Delaware
LUK-MB4, LLC Delaware
LUK-MB5, LLC Delaware
LUK-MB1 Holdings, LLC Delaware
LUK-Myrtle Beach, LLC Delaware
LUK-PCI, LLC Delaware
LUK-PCI Energy Venture, LLC Delaware
LUK-Ranch Entertainment, LLC Delaware
LUK-Saffran, LLC Delaware
LUK-Shop, LLC Delaware
LUK-Symphony, LLC Delaware
LUK-Symphony Management, LLC Delaware
LUK-Visible, LLC Delaware
LUK-WL Corp. Delaware
Lympus, LLC Delaware
Maine Isles, LLC Delaware
Maine Seaboard Realty, LLC Delaware
MK Resources LLC Delaware
Mountain Valley Properties, Inc. Delaware
Mundano, LLC Delaware
Nead Corporation Delaware
Neward Corporation Delaware
North East Point Land Co., LLC Delaware
NW Land, LLC Delaware
One Technology Center, LLC Delaware
Oregon LNG Marketing Company, LLC Delaware
Oregon Pipeline Company, LLC Delaware
Panama City BEI Holdings, LLC Delaware
Panama City Land Company, LLC Delaware
Pine Ridge Winery, LLC Delaware
Rastin Investing LLC Delaware
ResortQuest Arizona, Inc. Delaware
ResortQuest Colorado, Inc. Delaware
ResortQuest Hilton Head, Inc. Delaware
ResortQuest Idaho, Inc. Delaware
ResortQuest International, Inc. Delaware
ResortQuest Mortgage, LLC Delaware
ResortQuest Real Estate of Alabama, Inc. Delaware
ResortQuest Realty Aspen, LLC Delaware
ResortQuest Southwest Florida, LLC Delaware
Ridgepine, Inc. Delaware
Rockport Properties, LLC Delaware
RQI Acquisition, LLC Delaware
Sand Dollar Management Investors, LLC Delaware
Sand Dollar Ocean, LLC Delaware
Seegal Benson Leucadia Partners, LLC Delaware
Seegal Benson Leucadia Securities, LLC Delaware
Steamboat Premier Properties, Inc. Delaware
STi CC1, LLC Delaware
STi CC2, LLC Delaware
STi Pepaid, LLC Delaware
Symphony Health Services, Inc. Delaware
Tops'l Development, LLC Delaware
Exhibit 21
LEUCADIA NATIONAL CORPORATION
Subsidiaries as of December 31, 2007, continued
State/Country of
Name Incorporation
- ---- -------------
Tops'l Development II, LLC Delaware
Abbott & Andrews Realty, LLC Florida
Community Airport Redevelopment, LLC Florida
Draper Lake, LLC Florida
LUK-Draper, Inc. Florida
Realty Referral Consultants, LLC Florida
ResortQuest Orlando, LLC Florida
ResortQuest Northwest Florida, LLC Florida
ResortQuest Real Estate of Florida, Inc. Florida
Rosemary Beach Cottage Rental Company Florida
Rosemary Beach Land Company Florida
Rosemary Beach Realty, Inc. Florida
The Tops'l Group, Inc. Florida
Tops'l Club of NW Florida, LLC Florida
Alumni Forest Products, LLC Georgia
Idaho Timber, LLC Idaho
Idaho Timber of Boise, LLC Idaho
Idaho Timber of Texas, LLC Idaho
Idaho Timber of Kansas, LLC Idaho
Idaho Timber of North Carolina, LLC Idaho
Idaho Timber of Albuquerque, LLC Idaho
Idaho Timber of Montana, LLC Idaho
Idaho Timber of Idaho, LLC Idaho
Idaho Timber of Mountain Home, LLC Idaho
Idaho Timber of Cartage, LLC Idaho
Idaho Cedar Sales, LLC Idaho
College Life Development Corporation Indiana
Professional Data Management, LLC Indiana
Polynet, Inc. Massachusetts
RQMA, Inc. Massachusetts
ResortQuest Real Estate of Mississippi, Inc. Mississippi
TTP Corporation Nevada
Empire Insurance Company New York
HWB Ventures, Inc. New York
LR Credit 4, LLC New York
LR Credit 5, LLC New York
LR Credit 6, LLC New York
LR Credit 7, LLC New York
LR Credit 8, LLC New York
LR Credit 9, LLC New York
LR Credit 10, LLC New York
LR Credit 11, LLC New York
LR Credit 12, LLC New York
LR Credit 13, LLC New York
LR Credit 14, LLC New York
LR Credit 15, LLC New York
LUK-REN, Inc. New York
New Suffolk Land Co. LLC New York
New Suffolk Land Co. I LLC New York
New Suffolk Land Co. II LLC New York
New Suffolk Land Co. III LLC New York
New Suffolk Land Co. IV LLC New York
PLRC, Inc. New York
B&B on the Beach, Inc. North Carolina
Exhibit 21
LEUCADIA NATIONAL CORPORATION
Subsidiaries as of December 31, 2007, continued
State/Country of
Name Incorporation
- ---- -------------------
Brindley & Brindley Realty & Development, Inc. North Carolina
R&R Resort Rental Properties, Inc. North Carolina
Phlcorp, Inc. Pennsylvania
Catering Concepts, LLC South Carolina
Hilton Head Ocean front Sales and Rentals, Inc. South Carolina
Resort Rental Vacations, LLC Tennessee
American Investment Holdings, LLC Utah
Aviation Leasing Company, LLC Utah
Baxter Investment Company, LLC Utah
Leucadia Financial Corporation Utah
Leucadia International Corporation Utah
Leucadia Properties, Inc. Utah
Resort Property Management, Inc. Utah
Silver Mountain Industries, Inc. Utah
Telluride Properties Acquisition, Inc. Utah
Terracor II Utah
WMAC Investment Corporation Wisconsin
Canadian International Power Company Limited Wyoming
AC (Barbados) IBC, Inc. Barbados
Tele (Barbados) Inc. Barbados
Conwed Plastics NV Belgium
Iguazu Ventures, Ltd. British Virgin Islands
LUK-Japan Ltd. British Virgin Islands
STi Customer Care Dominican Republic
Conwed Plastics Mexico S de RL de CV Mexico
Servicios Conwed Plastics Mexico S de RL de CV Mexico
Antilles Crossing Holding Company (St. Lucia) Limited St. Lucia
Antilles Crossing (St. Lucia) Limited St. Lucia
Antilles Crossing - St. Croix, Inc. U.S. Virgin Islands
Subsidiaries not included on this list, considered in the aggregate as a single
subsidiary, would not constitute a significant subsidiary as of December 31,
2007.