- -------------------------------------------------- -----------------------------

              ENTITY NAME                            STATE OF INCORPORATION
- -------------------------------------------------- -----------------------------

- -------------------------------------------------- -----------------------------
Atlas Energy Holdings, Inc.                                Delaware
- -------------------------------------------------- -----------------------------
Atlas America, Inc.                                        Delaware
- -------------------------------------------------- -----------------------------
Atlas America, Inc.                                        Pennsylvania
- -------------------------------------------------- -----------------------------
AIC, Inc.                                                  Delaware
- -------------------------------------------------- -----------------------------
Anthem Securities, Inc.                                    Pennsylvania
- -------------------------------------------------- -----------------------------
Atlas Energy Corporation                                   Ohio
- -------------------------------------------------- -----------------------------
Atlas Energy Group, Inc.                                   Ohio
- -------------------------------------------------- -----------------------------
AED Investments, Inc.                                      Delaware
- -------------------------------------------------- -----------------------------
Atlas Resources, Inc.                                      Pennsylvania
- -------------------------------------------------- -----------------------------
ARD Investments, Inc.                                      Delaware
- -------------------------------------------------- -----------------------------
Pennsylvania Industrial Energy, Inc.                       Pennsylvania
- -------------------------------------------------- -----------------------------
Atlas Information Management, LLC                          Pennsylvania
- -------------------------------------------------- -----------------------------
Resource Energy, Inc.                                      Delaware
- -------------------------------------------------- -----------------------------
REI-NY, Inc.                                               Delaware
- -------------------------------------------------- -----------------------------
Resource Well Services, Inc.                               Delaware
- -------------------------------------------------- -----------------------------
Viking Resources Corporation                               Pennsylvania
- -------------------------------------------------- -----------------------------
RFI Holding Company, Inc.                                  Ohio
- -------------------------------------------------- -----------------------------
Viking Investments, Inc.                                   Delaware
- -------------------------------------------------- -----------------------------
Atlas Noble Corp.                                          Delaware
- -------------------------------------------------- -----------------------------
Atlas America Mid-Continent, Inc.                          Delaware
- -------------------------------------------------- -----------------------------
Atlas Pipeline Partners GP, LLC                            Delaware
- -------------------------------------------------- -----------------------------
Atlas Pipeline Partners, L.P.                              Delaware
- -------------------------------------------------- -----------------------------
APC Acquisition, LLC                                       Delaware
- -------------------------------------------------- -----------------------------
Atlas Pipeline Operating Partnership, L.P.                 Delaware
- -------------------------------------------------- -----------------------------
Atlas Pipeline New York, LLC                               Pennsylvania
- -------------------------------------------------- -----------------------------
Atlas Pipeline Ohio, LLC                                   Pennsylvania
- -------------------------------------------------- -----------------------------
Atlas Pipeline Pennsylvania, LLC                           Pennsylvania
- -------------------------------------------------- -----------------------------
Spectrum Field Services, LLC                               Delaware
- -------------------------------------------------- -----------------------------
Resource Financial Fund Management, Inc.                   Delaware
- -------------------------------------------------- -----------------------------
Trapeza Capital Management, LLC                            Delaware
- -------------------------------------------------- -----------------------------
Trapeza Manager, Inc.                                      Delaware
- -------------------------------------------------- -----------------------------
Trapeza Funding, LLC                                       Delaware
- -------------------------------------------------- -----------------------------
Trapeza Funding II, LLC                                    Delaware
- -------------------------------------------------- -----------------------------
Trapeza Funding III, LLC                                   Delaware
- -------------------------------------------------- -----------------------------
Trapeza Funding IV, LLC                                    Delaware
- -------------------------------------------------- -----------------------------
Trapeza Funding V, LLC                                     Delaware
- -------------------------------------------------- -----------------------------
Trapeza TPS, LLC                                           Delaware
- -------------------------------------------------- -----------------------------
Trapeza Management Group, LLC                              Delaware
- -------------------------------------------------- -----------------------------
Structured Finance Fund GP, LLC                            Delaware
- -------------------------------------------------- -----------------------------
Structured Finance Management, LLC                         Delaware
- -------------------------------------------------- -----------------------------
Resource CDO Management, Inc.                              Delaware
- -------------------------------------------------- -----------------------------
Ischus Capital Management, LLC                             Delaware
- -------------------------------------------------- -----------------------------
RAI Ventures, Inc.                                         Delaware
- -------------------------------------------------- -----------------------------


- -------------------------------------------------- -----------------------------

              ENTITY NAME                            STATE OF INCORPORATION
- -------------------------------------------------- -----------------------------

- -------------------------------------------------- -----------------------------
Chadwick Securities, Inc.                                  Delaware
- -------------------------------------------------- -----------------------------
Resource Leasing, Inc.                                     Delaware
- -------------------------------------------------- -----------------------------
FLI Holdings, Inc.                                         Delaware
- -------------------------------------------------- -----------------------------
LEAF Financial Corporation                                 Delaware
- -------------------------------------------------- -----------------------------
LEAF Capital Management, Inc.                              Delaware
- -------------------------------------------------- -----------------------------
Lease Equity Appreciation Fund I, L.P.                     Delaware
- -------------------------------------------------- -----------------------------
Lease Equity Appreciation Fund II, L.P.                    Delaware
- -------------------------------------------------- -----------------------------
LEAF Funding, Inc.                                         Delaware
- -------------------------------------------------- -----------------------------
LEAF Institutional Direct Management, LLC                  Delaware
- -------------------------------------------------- -----------------------------
Resource Real Estate Holdings, Inc.                        Delaware
- -------------------------------------------------- -----------------------------
Resource Real Estate, Inc.                                 Delaware
- -------------------------------------------------- -----------------------------
Resource Properties, Inc.                                  Delaware
- -------------------------------------------------- -----------------------------
Resource Properties II, Inc.                               Delaware
- -------------------------------------------------- -----------------------------
Resources Properties IV, Inc.                              Delaware
- -------------------------------------------------- -----------------------------
Resource Properties VI, Inc.                               Delaware
- -------------------------------------------------- -----------------------------
Resource Properties VIII, Inc.                             Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XII, Inc.                              Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XV, Inc.                               Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XVII, Inc.                             Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XVIII, Inc.                            Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XX, Inc.                               Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXII, Inc.                             Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXIII, Inc.                            Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXIV, Inc.                             Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXV, Inc.                              Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXVI, Inc.                             Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXVII, Inc.                            Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXVIII, Inc.                           Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXIX, Inc.                             Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXX, Inc.                              Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXXI, Inc.                             Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXXII, Inc.                            Delaware
- -------------------------------------------------- -----------------------------
Redick Hotel Restaurant Management, Inc.                   Nebraska
- -------------------------------------------------- -----------------------------
Resource Properties XXXIII, Inc.                           Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXXIV, Inc.                            Delaware
- -------------------------------------------------- -----------------------------
Deerfield RPI, LLC                                         Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXXV, Inc.                             Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXXVI, Inc.                            Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XXXVIII, Inc.                          Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XL, Inc.                               Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XLI, Inc.                              Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XLII, Inc.                             Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XLIV, Inc.                             Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XLVI, Inc.                             Delaware
- -------------------------------------------------- -----------------------------

                                       2


- -------------------------------------------------- -----------------------------

              ENTITY NAME                            STATE OF INCORPORATION
- -------------------------------------------------- -----------------------------

- -------------------------------------------------- -----------------------------
Resource Properties XLVII, Inc.                            Delaware
- -------------------------------------------------- -----------------------------
Resource Properties XLIX, Inc.                             Delaware
- -------------------------------------------------- -----------------------------
Resource Properties 50, Inc.                               Delaware
- -------------------------------------------------- -----------------------------
Resource Properties 51, Inc.                               Delaware
- -------------------------------------------------- -----------------------------
Resource Properties 52, Inc.                               Delaware
- -------------------------------------------------- -----------------------------
Resource Properties 53, Inc.                               Delaware
- -------------------------------------------------- -----------------------------
Resource Properties 54, Inc.                               Delaware
- -------------------------------------------------- -----------------------------
ABB Associates I, Inc.                                     Delaware
- -------------------------------------------------- -----------------------------
ABB Associates II, Inc.                                    Delaware
- -------------------------------------------------- -----------------------------
CP/GP, Inc.                                                Pennsylvania
- -------------------------------------------------- -----------------------------
Chesterfield Mortgage Investors, Inc.                      Delaware
- -------------------------------------------------- -----------------------------
RAI Financial, Inc.                                        Delaware
- -------------------------------------------------- -----------------------------
Resource Commercial Mortgages, Inc.                        Delaware
- -------------------------------------------------- -----------------------------
Resource Financial Services, Inc.                          Delaware
- -------------------------------------------------- -----------------------------
Resource Housing Investors I, Inc.                         Delaware
- -------------------------------------------------- -----------------------------
Resource Housing Investors II, Inc.                        Delaware
- -------------------------------------------------- -----------------------------
Resource Housing Investors III, Inc.                       Delaware
- -------------------------------------------------- -----------------------------
Resource Housing Investors IV, Inc.                        Delaware
- -------------------------------------------------- -----------------------------
Resource Programs, Inc.                                    Delaware
- -------------------------------------------------- -----------------------------
Resource Rittenhouse, Inc.                                 Delaware
- -------------------------------------------------- -----------------------------
WS Mortgage Acquisition Corporation                        Delaware
- -------------------------------------------------- -----------------------------
Resource Capital Partners, Inc.                            Delaware
- -------------------------------------------------- -----------------------------
SR Real Estate Partners, LLC                               Delaware
- -------------------------------------------------- -----------------------------
RCP Avalon Manager, Inc.                                   Delaware
- -------------------------------------------------- -----------------------------
RCP Falls at Duraleigh Manager, Inc.                       Delaware
- -------------------------------------------------- -----------------------------
RCP Nittany Pointe Manager, Inc.                           Delaware
- -------------------------------------------------- -----------------------------
RCP Chinoe Creek Manager, Inc.                             Delaware
- -------------------------------------------------- -----------------------------
RCP Fountains GP, Inc.                                     Delaware
- -------------------------------------------------- -----------------------------
RCP Portland Courtyard Manager, Inc.                       Delaware
- -------------------------------------------------- -----------------------------
RCP Albuquerque Manager, Inc.                              Delaware
- -------------------------------------------------- -----------------------------
RCP Summer View Manager, Inc.                              Delaware
- -------------------------------------------------- -----------------------------







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