EXHIBIT 21 LIST OF SUBSIDIARIES Entity State of Incorporation - - ------ ---------------------- Resource Energy, Inc. Delaware DAC Acquisition Corporation Delaware REI-NY, Inc. Delaware Resource Well Services, Inc. Delaware St. Julien III Corporation Pennsylvania Atlas America, Inc. Pennsylvania AIC, Inc. Delaware Anthem Securities, Inc. Pennsylvania Atlas Energy Corporation Ohio Transatco, Inc. Ohio Atlas Gas Marketing, Inc. Pennsylvania PA Industrial Energy, Inc. Pennsylvania Mercer Gas Gathering, Inc. Pennsylvania Atlas Information Management, L.L.C. Pennsylvania Atlas Energy Group, Inc. Ohio AED Resources, Inc. Delaware Atlas Resources, Inc. Pennsylvania ARD Investments, Inc. Delaware Resource Leasing, Inc. Delaware Fidelity Leasing, Inc. Pennsylvania Fidelity Leasing SPC I, Inc. Delaware FL Partnership Management, Inc. Delaware FL Financial Services, Inc. Delaware Resource Properties, Inc. Delaware Resource Properties II, Inc. Delaware Resource Properties III, Inc. Delaware Resource Properties IV, Inc. Delaware Resource Properties V, Inc. Delaware Resource Properties VI, Inc. Delaware Resource Properties VII, Inc. Delaware Resource Properties VIII, Inc. Delaware Resource Properties IX, Inc. Delaware Resource Properties X, Inc. Delaware Resource Properties XI, Inc. Delaware Resource Properties XII, Inc. Delaware Resource Properties XIII, Inc. Delaware Resource Properties XIV, Inc. Delaware Resource Properties XV, Inc. Delaware Resource Properties XVI, Inc. Delaware Resource Properties XVII, Inc. Delaware Resource Properties XVIII, Inc. Delaware Resource Properties XIX, Inc. Delaware Resource Properties XX, Inc. Delaware Resource Properties XXI, Inc. Delaware Resource Properties XXII, Inc. Delaware Entity State of Incorporation - - ------ ---------------------- 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 Resource Properties XXXIII, Inc. Delaware Resource Properties XXXIV, Inc. Delaware Resource Properties XXXV, Inc. Delaware Resource Properties XXXVI, Inc. Delaware Resource Properties XXXVII, Inc. Delaware Resource Properties XXXVIII, Inc. Delaware Resource Properties XXXIX, Inc. Delaware Resource Properties XL, Inc. Delaware Resource Properties XLI, Inc. Delaware Resource Properties XLII, Inc. Delaware Resource Properties XLIII, Inc. Delaware Resource Properties XLIV, Inc. Delaware Resource Properties XLV, Inc. Delaware Resource Properties XLVI, Inc. Delaware Resource Properties XLVII, Inc. Delaware Resource Properties XLVIII, 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 RAI Financial Services, Inc. Delaware 10 Melrose Avenue, Inc. Delaware RPI Mortgage Funding, Inc. Delaware Rancho Investments, Inc. Delaware Resource Commercial Mortgages, Inc. Delaware Resource Financial Services, Inc. Delaware Resource Programs, Inc. Delaware WS Mortgage Acquisition Corporation Delaware Resource Funding, 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 Abb Associates I, Inc. Delaware Abb Associates II, Inc. Delaware Oseb GP, Inc. Delaware Resource Brokerage, Inc. Delaware Entity State of Incorporation - - ------ ---------------------- Fidelity Mortgage Funding, Inc. Delaware Bryn Mawr Resources, Inc. Delaware BMR Holdings, Inc. Delaware Bryn Mawr Energy Company Pennsylvania Bryn Mawr Properties Advisors, Inc. Pennsylvania