1
Exhibit 21

STATE OF
NAME INCORPORATION TRADENAME
---- ------------- ---------

22 East Advertising Agency, Inc. Florida
22 East Realty Corporation Florida
3240 Properties Corp. Delaware
A&S Real Estate, Inc. Delaware
Allied Mortgage Financing Corp. Delaware
Allied Stores General Real Estate Company Delaware
Allied Stores International Sales Company, Inc. New York
Allied Stores International, Inc. New York
Allied Stores Marketing Corp. New York
Astoria Realty, Inc. Delaware
Auburndale Realty, Inc. Delaware
Bamrest Del, Inc. Delaware
Bamrest Penn, Inc. Pennsylvania
BFC Real Estate Company Delaware
Bloomingdale's By Mail Ltd. New York
Bloomingdale's Real Estate, Inc. Delaware
Bloomingdale's, Inc. Ohio Bloomingdale's
Broadway Receivables, Inc. Delaware
Broadway Stores, Inc. Delaware Macy's
Bullock's, Inc. Ohio Macy's
Burdine's Main Store Real Estate, Inc. Delaware
Burdine's Real Estate II, Inc. Delaware
Burdine's Real Estate, Inc. Delaware
Burdines, Inc. Ohio Burdines
Calclove Realty Corp. California
Camelback Funding Corporation Delaware
Carter Hawley Hale Properties, Inc. California
Cowie & Company, Limited New York
Davrest Ga., Inc. Georgia
Delphis Corporation Delaware
Douglaston Plaza, Inc. Delaware
Executive Placements Consultants, Inc. New York
FACS Group, Inc. Ohio FACS
FDS National Bank Ohio
Federated Claims Administration, Inc. Ohio
Federated Claims Services Group, Inc. Delaware

STATE OF
NAME INCORPORATION TRADENAME
---- ------------- ---------

Federated Corporate Services, Inc. Delaware
Federated Credit Holdings Corporation Delaware
Federated Department Stores Foundation Ohio
Federated Department Stores Insurance Company, Ltd. Bermuda
Federated Department Stores, Inc. Delaware
Federated Noteholding Corporation Delaware
Federated Noteholding Corporation II Delaware
Federated Real Estate, Inc. Delaware
Federated Retail Holdings, Inc. Delaware
Federated Specialty Stores, Inc. Ohio
Federated Stores Realty, Inc. Delaware
Federated Systems Group, Inc. Delaware
Finite Limited Hong Kong
Garage Park Corp. New York
Hamilton By Appointment Delaware
Hunt Valley Properties Corp. Maryland
I. Magnin Properties Corp. Delaware
I. Magnin Properties Corp. II Delaware
I. Magnin, Inc. Delaware
Jordan Marsh Insurance Agency, Inc. Massachusetts
Jordan Servicenter, Inc. Delaware
Jor-Mar, Inc. Delaware
Kings Plaza Shopping Center of Avenue U, Inc. New York
L&K Properties Corp. Ohio
Lazarus PA, Inc. Ohio Lazarus
Lazarus Real Estate, Inc. Delaware
Lazarus, Inc. Ohio Lazarus
M H L Properties Corp. of Massachusetts Massachusetts
Macy Credit Corp. Delaware
Macy Financial, Inc. Delaware
Macy N. R. Properties Corp. New York
Macy Special Real Estate Capital Corp. Delaware
Macy's Close-Out, Inc. Ohio
Macy's Data and Credit Services Corp. Delaware
Macy's East, Inc. Ohio Macy's
Macy's Kings Plaza Real Estate, Inc. Delaware

2
3

STATE OF
NAME INCORPORATION TRADENAME
---- ------------- ---------

Macy's Primary Real Estate, Inc. Delaware
Macy's Real Estate, Inc. Delaware
Macy's Secondary Real Estate, Inc. Delaware
Macy's West, Inc. Ohio Macy's
MOA Rest, Inc. Minnesota
MSS-Delaware, Inc. Delaware Carter Club & Aeropostale
Nasstock, Inc. New York
New Haven Properties Corp. Connecticut
Paramustock, Inc. New Jersey
Pasadena Properties Corp. Delaware
Prime II Receivables Corporation Delaware
Prime Receivables Corporation Delaware
R. H. Macy (France) S.A.R.L. France
R. H. Macy Holdings (HK), Ltd. Delaware
R. H. Macy Overseas Finance N.V. Netherlands Antilles
R. H. Macy Warehouse (HK), Ltd. Delaware
Rest Tex, Inc. Texas
Rich's Department Stores, Inc. Ohio Goldsmith's & Rich's
Rich's Main Store Real Estate, Inc. Delaware
Rich's Real Estate, Inc. Delaware
Sabugo, Limited Hong Kong
Sacvent Garage California
Sanstoff East Properties Corp. California
Saramaas Realty Corp. Florida
Seven Hills Funding Corporation Delaware
Seven West Seventh, Inc. Delaware
Shop 34 Advertising, Inc. New York
Stern's Department Stores, Inc. Ohio Stern's
Stern's-Echelon, Inc. Delaware
Stern's-Granite Run, Inc. Delaware
Stern's-Moorestown, Inc. Delaware
Sunsac Properties Corp. California
The Bon, Inc. Ohio The Bon Marche
U & F Realty Corp. New York
W. P. Properties Corp. New York
Wise Chat Limited Hong Kong