Development Advisory Services, LLC

Horizon Ridge Office Park, LLC

7101 Silver Lake, LLC

7101 Silver Lake/40, LLC

7101 Silver Lake/60, LLC

ADL 1, LLC

Annenberg Capital, LLC

Apex 3, LLC

Apex Capital 1, LLC

Apex Capital 3, LLC

Apex Capital CCN 1, LLC

Apex Capital CCN 2, LLC

Apex Capital CCN 23, LLC

Apex Capital CCN 3, LLC

Apex Capital CCN 4, LLC

Apex Capital CCN 5, LLC

Apex Capital CCN 6, LLC

Apex Central, LLC

Apex Foot Hills, LLC

Apex Holdings 1, LLC

Apex Holdings 2, LLC

Apex Holdings 23, LLC

Apex Holdings 3, LLC

Apex Holdings 4, LLC

Apex Holdings 5, LLC

Apex Holdings 6, LLC

Apex Land Holdings, LLC

Apex Industrial Properties, LLC

Apex MM, Inc.

Apex Miners Mesa, LLC

Apex Northern Highlands, LLC

Apex Number One, LLC

Apex Solo Mountain, LLC

Apex Vegas Vista, LLC

BDL 2, LLC

Baron Von Tiltup, LLC

Bay View Community Center, LLC

Berkshire Assets, LLC

Cromwell Property Management, LLC

CLP Properties, LLC

Consulting Alternatives, LLC

Commercial Center North, LLC

DKR Holdings, LLC

Development Advisory Services, LLC

EDL 5, LLC

Edgewood Assets, LLC

Eleuthera Equity, LLC

Emerald Crest Condominium Association, LLC

Emerald Crest Holdings, LLC

Five Star Lending, LLC

GHC Equities, LLC

Glenbrook Capital, LLC

Growth Vision, LLC

HB Equities, LLC

Horizon Ridge Office Park, LLC

IDL 9, LLC

Industrial Rail Owners Association (Corp.)

International Transitional Housing, LLC

IR Holdings I, LLC

IR Holdings III, LLC

JDL 10, LLC

J & V, LLC

Kenton Investments, LLC

Kojo Seacliff, LLC

London I, LLC

MMS Capital Investments, LLC

MMS Holdings, LLC

Montana Freeport Holdings, LLC

Nevada Development Advisory, LLC

Odyssey Equity, LLC

One Mortgage Ltd., Inc.

OS, LLC

Oxford First Capital, LLC

Paladin Development Services, LLC

R.O.C.S.E.V. Capital, LLC

Santa Clara, LLC

SEV Administrative Trust

Siena Executive Suites Holdings, LLC

Siena Heights II, LLC

Siena Heights, LLC

Siena Office Park 1, LLC

Siena Office Park 2, LLC

Siena Office Park 3, LLC

Siena Office Park 4, LLC

Siena Office Park, LLC

Siena Vista, LLC

Signatory, LLC

Silver State Lending, LLC

SOP 871, LLC

SOP Capital, LLC

SOP MM, Inc.

Southwick Insurance Trust

Stonefield Holdings, LLC

Sunset Curve Holdings, LLC

SV Assets, LLC

SV Lending, LLC

Towicks, LLC

Transitional Alternatives LLC

Trillium Assets, LLC

Val Edmund Southwick Family Trust dtd 8/2/86

VDC Commercial Mortgage, LLC

VesCor Capital Corp.

VesCor Capital Inc.

VesCor Development, LLC

VesCor Development 2, LLC

VesCor Development 3, LLC

VesCor Preferred Equity, LLC

VesCor, Ltd.

VesCorp Capital IV-A, LLC

VesCorp Capital IV-HR, LLC

VesCorp Capital IV-M, LLC

VesCorp Capital IV-ND, LLC

VesCorp Capital, LLC

Vescorp IV, Inc.

Vegas Vista VI, LLC

Vegas Vista 6 Holdings, LLC