Name
All entities are 100% owned by RAI State of Date Created/
or by a Subsidiary of RAI Incorp. Acquired (A) EIN
RESOURCE AMERICA, INC. DE 1966 (1) 72-0654145
ENERGY & ENERGY FINANCE
Atlas Energy Holdings, Inc. DE 9/27/2000 51-0403866
Atlas America, Inc. DE 9/27/2000 51-0404430
Atlas America, Inc. PA 6/29/1998 23-2977199
AIC, Inc. DE 1995 51-0367948
Anthem Securities, Inc. PA 1996 25-1803726
Atlas Energy Corporation OH 1973 25-1243697
(1) Formed as S.M.T.R. Corp. in 1966; subsequently renamed Resource Exploration,
Inc.; subsequently renamed Resource America, Inc. in 1989.
Name
All entities are 100% owned by RAI
or by a Subsidiary of RAI Officers Board of Directors
RESOURCE AMERICA, INC. Edward E. Cohen, Chairman, President & CEO Edward E. Cohen
Jonathan Z. Cohen, EVP & COO Daniel G. Cohen
Steven J. Kessler, SVP & CFO Scott F. Schaeffer
Freddie M. Kotek, SVP Carlos C. Campbell
Michael L. Staines, SVP Andrew M. Lubin
Alan F. Feldman, SVP Alan D. Schreiber
David E. Bloom, SVP John S. White
Michael S. Yecies, VP, CLO & Secretary P. Sherrill Neff
Nancy J. McGurk, VP, CAO & Treasurer
Pamela L. Schreiber, VP
Frank P. Carolas, VP
Jeffrey C. Simmons, VP
Thomas C. Elliott, VP
ENERGY & ENERGY FINANCE
Atlas Energy Holdings, Inc. Edward E. Cohen, Chairman Edward E. Cohen
Jonathan Z. Cohen, President Jonathan Z. Cohen
Steven J. Kessler, Vice President & Treasurer
Michael S. Yecies, Secretary
Darshan V. Patel, Asst. Secretary
Atlas America, Inc. Edward E. Cohen, Chairman Edward E. Cohen
Jonathan Z. Cohen, Vice Chairman Jonathan Z. Cohen
Jeffrey C. Simmons, EVP Freddie M. Kotek
Frank P. Carolas, EVP Jeffrey C. Simmons
Michael L. Staines, SVP & Secretary Michael L. Staines
Nancy J. McGurk, SVP, CFO, and CAO Frank P. Carolas
Jack Hollander, SVP - Direct Participation Programs John S. White
Don Laughlin, VP - Drilling & Production JoAnne Bagnell
Michael G. Hartzell, VP - Land
Louis Tierno, Jr., Controller
Michael S. Yecies, Asst. Secretary
Atlas America, Inc. Edward E. Cohen, Chairman Edward E. Cohen
Jonathan Z. Cohen, Vice Chairman Jonathan Z. Cohen
Jeffrey C. Simmons, EVP Michael L. Staines
Frank P. Carolas, EVP Freddie M. Kotek
Michael L. Staines, SVP & Secretary Jeffrey C. Simmons
Nancy J. McGurk, SVP, CFO, and CAO Frank P. Carolas
Jack Hollander, SVP - Direct Participation Programs John S. White
Don Laughlin, VP - Drilling & Production JoAnne Bagnell
Michael G. Hartzell, VP - Land
Louis Tierno, Jr., Controller
Michael S. Yecies, Asst. Secretary
AIC, Inc. Jonathan Z. Cohen, President Michael L. Staines
Steven J. Kessler, SVP Jeffrey C. Simmons
Michael L. Staines, Secretary Jonathan Z. Cohen
Louis Tierno Jr., Asst. Secretary Frank P. Carolas
Anthem Securities, Inc. Darshan V. Patel, President Darshan V. Patel
Karen Black, Vice President
Justin Atkinson, Vice President
Atlas Energy Corporation Jonathan Z. Cohen, President Michael L. Staines
Michael L. Staines, VP & Secretary Jeffrey C. Simmons
Louis Tierno Jr., Asst. Secretary Frank P. Carolas
Jeffrey C. Simmons, VP
Frank P. Carolas, VP
(1) Formed as S.M.T.R. Corp. in 1966; subsequently renamed Resource Exploration,
Inc.; subsequently renamed Resource America, Inc. in 1989.
Name
All entities are 100% owned by RAI State of Date Created/
or by a Subsidiary of RAI Incorp. Acquired (A) EIN
ENERGY & ENERGY FINANCE - (Continued)
Atlas Energy Group, Inc. OH 1973 25-1243696
AED Investments, Inc. DE 1995 51-0367949
Atlas Resources, Inc. PA 1979 25-1390937
ARD Investments, Inc. DE 1995 51-0367950
Pennsylvania Industrial Energy, Inc. PA 1982 25-1713313
Atlas Information Management, LLC PA 1998 25-1807156
Name
All entities are 100% owned by RAI
or by a Subsidiary of RAI Officers Board of Directors
ENERGY & ENERGY FINANCE - (Continued)
Atlas Energy Group, Inc. Jonathan Z. Cohen, President Michael L. Staines
Steven J. Kessler, SVP Jeffrey C. Simmons
Michael L. Staines, SVP, & Secretary Frank P. Carolas
Frank P. Carolas, VP
Jeffrey C. Simmons, VP
Louis Tierno Jr., Asst. Secretary
AED Investments, Inc. Freddie M. Kotek, President Michael L. Staines
Michael L. Staines, VP, Treasurer & Secretary Jeffrey C. Simmons
Louis Tierno Jr., Asst. Secretary Frank P. Carolas
Atlas Resources, Inc. Freddie M. Kotek, Chairman, President & CEO Michael L. Staines
Jeffrey C. Simmons, EVP Jeffrey C. Simmons
Frank P. Carolas, EVP Frank P. Carolas
Michael L. Staines, SVP & Secretary Freddie M. Kotek
Nancy J. McGurk, SVP, CFO & CAO
Jack Hollander, SVP - Direct Participation Programs
Michael G. Hartzell, VP - Land
Donald R. Laughlin, VP - Drilling & Completion
Louis Tierno Jr., Controller & Asst. Secretary
Darshan V. Patel, Chief Legal Officer
Marci F. Bleichmar, Director of Marketing
ARD Investments, Inc. Freddie M. Kotek, President Michael L. Staines
Michael L. Staines, Vice President,
Secretary and Treasurer Jeffrey C. Simmons
Louis Tierno Jr., Asst. Secretary Frank P. Carolas
Pennsylvania Industrial Energy, Inc. Frank P. Carolas, President Michael L. Staines
Michael L. Staines, VP & Secretary Jeffrey C. Simmons
Louis Tierno Jr., Asst. Secretary Frank P. Carolas
Jeffrey C. Simmons, VP
Atlas Information Management, LLC Tony C. Banks, President Tony C. Banks
Michael S. Yecies, Secretary Jeffrey C. Simmons
AIC, Inc., Member Frank P. Carolas
Name
All entities are 100% owned by RAI State of Date Created/
or by a Subsidiary of RAI Incorp. Acquired (A) EIN
ENERGY & ENERGY FINANCE - (Continued)
Resource Energy, Inc. DE 1993 34-1749963
REI-NY, Inc. DE 1997 31-1561431
Resource Well Services, Inc. DE 1993 34-1735319
Viking Resources Corporation PA 1999 23-3011984
8/31/99 (A)
RFI Holding Company, Inc. OH 2/13/1984 31-1092341
(formerly Rosemont Farm, Inc.
and Flying V Farm, Inc.)
Viking Investments, Inc. DE 11/10/1971 31-0807394
Atlas Noble Corp. DE 10/3/2000 23-3058777
Name
All entities are 100% owned by RAI
or by a Subsidiary of RAI Officers Board of Directors
ENERGY & ENERGY FINANCE - (Continued)
Resource Energy, Inc. Michael L. Staines, President & Secretary Michael L. Staines
Jeffrey C. Simmons, EVP Jeffrey C. Simmons
Frank P. Carolas, EVP Frank P. Carolas
Nancy J. McGurk, VP Finance & Treasurer Jonathan Z. Cohen
Michael S. Yecies, Asst. Secretary
REI-NY, Inc. Jeffrey C. Simmons, President Michael L. Staines
Frank P.Carolas, VP Jeffrey C. Simmons
Michael L. Staines, VP & Asst. Secretary Frank P. Carolas
Nancy J. McGurk, Secretary Nancy J. McGurk
Resource Well Services, Inc. Jeffrey C. Simmons, President Michael L. Staines
Frank P. Carolas, VP Jeffrey C. Simmons
Nancy J. McGurk, Secretary & Treasurer Frank P. Carolas
Louis Tierno Jr., Controller Nancy J. McGurk
Viking Resources Corporation Jonathan Z. Cohen, Chairman Michael L. Staines
Michael L. Staines, President & Secretary Jeffrey C. Simmons
Nancy J. McGurk, VP & CFO Frank P. Carolas
Jeffrey C. Simmons, VP
Frank P. Carolas, VP
Louis Tierno Jr., Asst. Secretary
Darshan Patel, Asst. Secretary
RFI Holding Company, Inc. Jonathan Z. Cohen, Chairman Jonathan Z. Cohen
(formerly Rosemont Farm, Inc. Michael L. Staines, VP, Sec. & Treasurer Michael L. Staines
and Flying V Farm, Inc.)
Viking Investments, Inc. Jonathan Z. Cohen, Chairman Jonathan Z. Cohen
Michael L. Staines, VP, Sec. & Treasurer Michael L. Staines
Atlas Noble Corp. Jonathan Z. Cohen, Chairman Jonathan Z. Cohen
Michael L. Staines, President & Secretary Michael L. Staines
Jeffrey C. Simmons, EVP Jeffrey C. Simmons
Frank P. Carolas, EVP Frank P. Carolas
Nancy J. McGurk, Treasurer
Michael S. Yecies, Asst. Secretary
Name
All entities are 100% owned by RAI State of Date Created/
or by a Subsidiary of RAI Incorp. Acquired (A) EIN
PIPELINE OPERATIONS
Atlas Pipeline Partners GP, LLC DE 11/18/1999 25-1848762
Atlas Pipeline Partners, L.P. DE 5/6/1999 23-3011077
Atlas Pipeline Operating Partnership, L.P. DE 9/14/1999 23-3015646
Atlas Pipeline New York, LLC PA 11/29/1999 25-1850095
Atlas Pipeline Ohio, LLC PA 11/29/1999 25-1849435
Atlas Pipeline Pennsylvania, LLC PA 11/29/1999 25-1849453
ASSET MANAGEMENT
Resource Financial Fund Management, Inc. DE 5/30/2002 04-3686974
Trapeza Capital Management, LLC (2) DE 8/26/2002 11-3662347
Trapeza Funding, LLC (2) DE 3/25/2002 01-0667364
Trapeza Funding II, LLC (2) DE 8/26/2002 11-3662350
RAI Ventures, Inc. DE 8/1/2000 23-3052654
Resource Capital Partners, Inc. DE 8/23/2002 13-4214163
(2) 50% owned by Resource Financial Fund Management, Inc.
Name
All entities are 100% owned by RAI
or by a Subsidiary of RAI Officers Board of Directors
PIPELINE OPERATIONS
Atlas Pipeline Partners GP, LLC Edward E. Cohen, Chairman Edward E. Cohen
Jonathan Z. Cohen, Vice Chairman Jonathan Z. Cohen
Michael L. Staines, President, COO and Secretary Michael L. Staines
Jeffrey C. Simmons, VP Tony C. Banks
Frank P. Carolas, VP George C. Beyer, Jr.
Nancy J. McGurk, CAO William R. Bagnell
Louis Tierno Jr., Controller Murray S. Levin
Michael S. Yecies, Asst. Sec.
Atlas Pipeline Partners, L.P.
Atlas Pipeline Operating Partnership, L.P.
Atlas Pipeline New York, LLC Atlas Pipeline Operating
Partnership, L.P. Sole Member
Atlas Pipeline Ohio, LLC Atlas Pipeline Operating
Partnership, L.P. Sole Member
Atlas Pipeline Pennsylvania, LLC Atlas Pipeline Operating
Partnership, L.P. Sole Member
ASSET MANAGEMENT
Resource Financial Fund Management, Inc. Jonathan Z. Cohen, President Jonathan Z. Cohen
Freddie M. Kotek, VP Freddie M. Kotek
Steve J. Kessler, VP & Treasurer Steven J. Kessler
Michael S. Yecies, Secretary
Darshan V. Patel, Asst. Sec.
Board of Managers: RFFM, Inc. - 50% member
Trapeza Capital Management, LLC (2) Jonathan Z. Cohen Financial Stocks, Inc. -
D. Gideon Cohen 50% member
Steven N. Stein
John N. Stein
Board of Managers: RFFM, Inc. - 50% member
Trapeza Funding, LLC (2) Jonathan Z. Cohen Financial Stocks, Inc. -
D. Gideon Cohen 50% member
Steven N. Stein
John N. Stein
Board of Managers: RFFM, Inc. - 50% member
Trapeza Funding II, LLC (2) Jonathan Z. Cohen Financial Stocks, Inc. -
D. Gideon Cohen 50% member
Steven N. Stein
John N. Stein
RAI Ventures, Inc. Jonathan Z. Cohen, Chairman Jonathan Z. Cohen
Tony C. Banks, President Freddie M. Kotek
Freddie M. Kotek, VP Tony C. Banks
Michael S. Yecies, VP and Secretary
Resource Capital Partners, Inc. David E. Bloom, President, Secretary and Treasurer Jonathan Z. Cohen
Freddie M. Kotek
David E.Bloom
(2) 50% owned by Resource Financial Fund Management, Inc.
Name
All entities are 100% owned by RAI State of Date Created/
or by a Subsidiary of RAI Incorp. Acquired (A) EIN
EQUIPMENT LEASING
Resource Leasing, Inc. DE 1995 51-0367697
FLI Holdings, Inc. DE 2/22/2000 51-0397288
LEAF Financial Corp. DE 1983 51-0269559
(changed name from FLPM, Inc. on 12/31/01)
(Fidelity Leasing Corp. changed name to
FL Partnership
Management, Inc. on 2/23/96)
LEAF Capital Management, Inc. DE 1/31/2002 73-1632247
LEAF Asset Management, Inc. DE 1/31/2002 75-3019975
(changed name from LEAF Partnership
Management, Inc. on 2/25/02)
Lease Equity Appreciation Fund I, L.P. DE 1/31/2002 68-0492247
Name
All entities are 100% owned by RAI
or by a Subsidiary of RAI Officers Board of Directors
EQUIPMENT LEASING
Resource Leasing, Inc. Freddie M. Kotek, President Freddie M. Kotek
Jonathan Z. Cohen, VP Jonathan Z. Cohen
Michael L. Staines, Secretary & Treasurer Michael L. Staines
Michael S. Yecies, Asst. Secretary
FLI Holdings, Inc. Freddie M. Kotek, President Freddie M. Kotek
Jonathan Z. Cohen, VP Jonathan Z. Cohen
Michael L. Staines, Secretary & Treasurer Michael L. Staines
Michael S. Yecies, Asst. Secretary
LEAF Financial Corp. Crit S. DeMent, Chairman, CEO Crit S. DeMent
(changed name from FLPM, Inc. on 12/31/01) Miles Herman, President & COO Edward E. Cohen
(Fidelity Leasing Corp. changed name to Marianne Schuster, VP - Accounting Jonathan Z. Cohen
FL Partnership
Management, Inc. on 2/23/96) Darshan V. Patel, General Counsel & Secretary Freddie M. Kotek
Nicholas Capparelli - VP - Sales Miles Herman
Sherryl Hughes - VP - Credit Carlos Campbell
Thomas McGarrell - VP- Investor Marketing Linda Richardson
LEAF Capital Management, Inc. Crit S. DeMent, President & Chairman Crit S. DeMent
Nicholas Capparelli, VP - Sales Freddie M. Kotek
Miles Herman, VP - Operations & Secretary Miles Herman
Tom Elliott, VP Finance Jonathan Z. Cohen
Marianne Schuster, VP, Controller & Treasurer
LEAF Asset Management, Inc. Crit S. DeMent, Chairman Crit S. DeMent
(changed name from LEAF Partnership Freddie M. Kotek, Vice Chairman Freddie M. Kotek
Management, Inc. on 2/25/02) Miles Herman, President & COO Jonathan Z. Cohen
C. Rogers Childs, CIO Miles Herman
Thomas C. Elliott, VP - Finance Darshan V. Patel
Marianne Schuster, CFO & Treasurer
Darshan V. Patel, General Counsel,
CCO & Secretary
Lease Equity Appreciation Fund I, L.P. LEAF Asset Management, Inc. is
sole general partner
Name
All entities are 100% owned by RAI State of Date Created/
or by a Subsidiary of RAI Incorp. Acquired (A) EIN
REAL ESTATE FINANCE
Resource Properties, Inc. DE 1993 23-2720234
Resource Properties II, Inc. DE 1992 23-2691634
Resource Properties IV, Inc. (3) DE 1992 23-2746778
Resource Properties VI, Inc. DE 1993 23-2720144
Resource Properties VIII, Inc. DE 1993 23-2746781
Resource Properties XII, Inc. DE 1994 51-0365087
Resource Properties XIV, Inc. DE 1994 51-0365089
Resource Properties XV, Inc. DE 1994 51-0365091
Resource Properties XVII, Inc. DE 1995 23-2836316
Resource Properties XVIII, Inc. DE 1995 23-2836317
Resource Properties XX, Inc. DE 1995 23-2836319
Resource Properties XXII, Inc. DE 1996 51-0374874
Resource Properties XXIII, Inc. DE 1996 51-0374875
Resource Properties XXIV, Inc. DE 1996 51-0374876
Resource Properties XXV, Inc. DE 1996 51-0374877
Resource Properties XXVI, Inc. DE 1996 52-2005749
Resource Properties XXVII, Inc. DE 1996 52-2005752
Resource Properties XXVIII, Inc. DE 1996 51-0374878
Resource Properties XXIX, Inc. DE 1996 51-0374879
Resource Properties XXX, Inc. DE 1996 51-0374880
Resource Properties XXXI, Inc. DE 1994 51-0365095
Resource Properties XXXII, Inc. DE 1993 52-2048719
Resource Properties XXXIII, Inc. DE 1997 52-2048721
Resource Properties XXXIV, Inc. DE 1997 52-2048722
Resource Properties XXXV, Inc. DE 1997 52-2048723
Resource Properties XXXVI, Inc. DE 1997 52-2048726
Resource Properties XXXVIII, Inc. DE 1997 52-2048730
Resource Properties XL, Inc. DE 1997 52-2048733
Resource Properties XLI, Inc. DE 1997 23-2929392
Resource Properties XLII, Inc. DE 1997 23-2929390
Resource Properties XLIV, Inc. DE 1997 23-2929382
Resource Properties XLVI, Inc. DE 1998 23-2929377
Resource Properties XLVII, Inc. DE 1998 23-2972692
Resource Properties XLIX, Inc. DE 1998 23-2953181
Resource Properties 50, Inc. DE 1998 23-3015612
Resource Properties 51, Inc. (4) DE 1998 23-2966221
Resource Properties 52, Inc. DE 1998 23-2980334
Resource Properties 53, Inc. (5) DE 1998 23-2980335
Resource Properties 54, Inc. DE 1998 23-2980336
(3) Property sold and loan satisfied
(4) Loan sold
(5) Loan satisfied
The Resource Properties subsidiaries with the following roman numerals have been
dissolved: III, V, VII, IX, X, XI, XIII, XIX, XXI, XXXIX, and XLVIII. Resource
Properties Inc. no longer owns the following entities: XVI; XXXVII; XLIII; and
XLV.
Name
All entities are 100% owned by RAI
or by a Subsidiary of RAI Officers Board of Directors
REAL ESTATE FINANCE
Resource Properties, Inc. Edward E. Cohen, Chairman Edward E. Cohen
Jonathan Z. Cohen, Vice Chairman Jonathan Z. Cohen
Alan F. Feldman, President Alan F. Feldman
Freddie M. Kotek, SVP Steven J. Kessler
Steven J. Kessler, SVP and Treasurer Freddie M. Kotek
Michael S. Yecies, Secretary
Rebecca Lucas, VP and Asst. Secretary
Victor Wang, VP
Resource Properties II, Inc. " " but not Edward E. Cohen
Resource Properties IV, Inc. (3) " "
Resource Properties VI, Inc. " "
Resource Properties VIII, Inc. " "
Resource Properties XII, Inc. " "
Resource Properties XIV, Inc. " "
Resource Properties XV, Inc. " "
Resource Properties XVII, Inc. " "
Resource Properties XVIII, Inc. " "
Resource Properties XX, Inc. " "
Resource Properties XXII, Inc. " "
Resource Properties XXIII, Inc. " "
Resource Properties XXIV, Inc. " "
Resource Properties XXV, Inc. " "
Resource Properties XXVI, Inc. " "
Resource Properties XXVII, Inc. " "
Resource Properties XXVIII, Inc. " " & Spencer M. Wertheimer
Resource Properties XXIX, Inc. " " & Spencer M. Wertheimer
Resource Properties XXX, Inc. " "
Resource Properties XXXI, Inc. " "
Resource Properties XXXII, Inc. " "
Resource Properties XXXIII, Inc. " "
Resource Properties XXXIV, Inc. " "
Resource Properties XXXV, Inc. " "
Resource Properties XXXVI, Inc. " "
Resource Properties XXXVIII, Inc. " "
Resource Properties XL, Inc. " "
Resource Properties XLI, Inc. " "
Resource Properties XLII, Inc. " "
Resource Properties XLIV, Inc. " " but not Edward E. Cohen
Resource Properties XLVI, Inc. " "
Resource Properties XLVII, Inc. " "
Resource Properties XLIX, Inc. " " & Bonnie S. Milavec
Resource Properties 50, Inc. " "
Resource Properties 51, Inc. (4) " "
Resource Properties 52, Inc. " "
Resource Properties 53, Inc. (5) " "
Resource Properties 54, Inc. " " & Lawrence H. Dalsemer
(3) Property sold and loan satisfied
(4) Loan sold
(5) Loan satisfied
The Resource Properties subsidiaries with the following roman numerals have been
dissolved: III, V, VII, IX, X, XI, XIII, XIX, XXI, XXXIX, and XLVIII. Resource
Properties Inc. no longer owns the following entities: XVI; XXXVII; XLIII; and
XLV.
Name
All entities are 100% owned by RAI State of Date Created/
or by a Subsidiary of RAI Incorp. Acquired (A) EIN
ABB Associates I, Inc. (6) DE 1998 23-2980332
ABB Associates II, Inc. (6) DE 1998 23-2980333
CP/GP, Inc. (7) PA 1997 23-2936954
Chesterfield Mortgage Investors, Inc. DE 1998 23-2990541
ES GP, Inc. DE 1998 23-2953583
F.M. Sheridan Land, Inc. (8) DE 1987 23-2484361
RAI Financial, Inc. DE 1994 51-0365093
Resource Commercial Mortgages, Inc. DE 1996 52-2005750
Resource Financial Services, Inc. DE 1996 23-2873436
Resource Housing Investors I, Inc. DE 1997 23-2916186
Resource Housing Investors II, Inc. DE 1997 23-2916188
Resource Housing Investors III, Inc. DE 1997 23-2916190
Resource Housing Investors IV, Inc. DE 1997 23-2916191
Resource Programs, Inc. DE 1988 23-2544941
Resource Rittenhouse, Inc. DE 2002 01-0691140
WS Mortgage Acquisition Corporation DE 1997 23-2929368
Name
All entities are 100% owned by RAI
or by a Subsidiary of RAI Officers Board of Directors
ABB Associates I, Inc. (6) Alan F. Feldman, President Alan F. Feldman
Howard Treatman, Chief Financial Officer & Treasurer Howard Treatman
Rebecca Lucas, VP and Secretary
John Curry, Vice President
ABB Associates II, Inc. (6) " "
CP/GP, Inc. (7) Edward E. Cohen, Chairman Edward E. Cohen
Jonathan Z. Cohen, Vice Chairman Jonanthan Z. Cohen
Alan F. Feldman, President Alan F. Feldman
Freddie M. Kotek, SVP Steven J. Kessler
Steven J. Kessler, SVP and Treasurer Freddie M. Kotek
Michael S. Yecies, Secretary
Rebecca Lucas, VP and Asst. Secretary
Victor Wang, VP
Chesterfield Mortgage Investors, Inc. " "
ES GP, Inc. " "
F.M. Sheridan Land, Inc. (8) " " but not Edward E. Cohen
RAI Financial, Inc. " "
Resource Commercial Mortgages, Inc. " " & Spencer M. Wertheimer
Resource Financial Services, Inc. " "
Resource Housing Investors I, Inc. " "
Resource Housing Investors II, Inc. " "
Resource Housing Investors III, Inc. " "
Resource Housing Investors IV, Inc. " "
Resource Programs, Inc. " "
Resource Rittenhouse, Inc. " "
WS Mortgage Acquisition Corporation " "
(6) 50% owned by Resource Properties, Inc.
(7) 96% owned by Resource Properties, Inc.
(8) 100% owned Resource Properties XLIV, Inc.