Exhibit 21
List of Subsidiaries
Jurisdiction of
Incorporation
-------------------
1022778 Alberta Ltd. Alberta, Canada
Calgary, Alberta, Canada
Wilshire Oil of Canada Co. Nova Scotia, Canada
Calgary, Alberta, Canada
San Francisco Oil State of California
Rockland Resources State of Oklahoma
Britalta Venezolano, Ltd. Alberta, Canada
Calgary, Alberta, Canada
Sunrise Ridge Holding, Inc. State of Delaware
Jersey City, NJ
Sunrise Ridge, L. L. C State of Delaware
Jersey City, NJ
Biltmore Club Holding, Inc. State of Delaware
Jersey City, NJ
Biltmore Club Apartments, L. L. C State of Delaware
Jersey City, NJ
350 Pleasant Valley Corp State of New Jersey
Jersey City, NJ
Global Equities Management Corp. State of Delaware
Jersey City, NJ
Wellington Holding, Inc. State of Delaware
Jersey City, NJ
Wellington Apartments, L.L.C State of Delaware
Jersey City, NJ
Van Buren Holding, Inc. State of Delaware
Jersey City, NJ
Van Buren, L.L.C State of Delaware
Jersey City, NJ
Belair Drive, LLC State of Delaware
Jersey City, NJ
Alpine Village Holding, Inc. State of Delaware
Jersey City, NJ
Alpine Village Apartments, L.L.C State of Delaware
Jersey City, NJ
Galsworthy Arms Holding, Inc. State of Delaware
Jersey City, NJ
Galsworthy Arms Apartments, L.L.C State of Delaware
Jersey City, NJ