Entity

State of Formation

446-High Line LLC

New York

450 SPE Manager, Inc.

New York

701 Seventh JV LLC

Delaware

701 Seventh Partners LLC

Delaware

701 Seventh WRT Investor LLC

Delaware

Atrium Mall LLC

Delaware

FT-Churchill Lender LLC

Delaware

FT-FIN Acquisition LLC

Delaware

WRT Realty L.P.

Delaware

WRT TRS Management Corp.

Delaware

WRT-701 Seventh LLC

Delaware

WRT-High Line LLC

Delaware

WRT-Property Holdings LLC

Delaware

WRT-Springing Member LLC

Delaware