| | | | | | | | |
| Subsidiary | | State/Jurisdiction of Incorporation/Organization |
| | |
| Arlington OTB Corp. | | Delaware |
| Arlington Park Racecourse, LLC | | Illinois |
| BB Development, LLC d/b/a Oxford Casino | | Maine |
| BetAmerica LLC | | Delaware |
| BG Kentucky Management, LLC | | Delaware |
| CDIHC, LLC | | Delaware |
| CDITH, LLC | | Delaware |
| CDTC, LLC | | Nevada |
| CEP IV Chicago Holdco LLC | | Delaware |
| Calder Race Course, Inc., d/b/a Calder Casino and Race Course | | Florida |
| Churchill Downs Interactive Canada Ltd. | | British Columbia |
| Churchill Downs Interactive Gaming, LLC | | Delaware |
| Churchill Downs Louisiana Horseracing Company, L.L.C. d/b/a Fair Grounds Race Course & Slots | | Louisiana |
| Churchill Downs Louisiana Video Poker Company, L.L.C. | | Louisiana |
| Churchill Downs Management Company, LLC | | Kentucky |
| Churchill Downs Racetrack, LLC | | Kentucky |
| Churchill Downs Technology Initiatives Company d/b/a TwinSpires.com | | Delaware |
| Colonial Downs Group, LLC | | Delaware |
| DCGD, LLC | | Delaware |
| Derby City Gaming, LLC | | Kentucky |
| Derby City Gaming Downtown, LLC | | Kentucky |
| Ellis Entertainment, LLC | | Kentucky |
| Exacta Systems, LLC | | Indiana |
| GBKY, LLC | | Delaware |
| GBKY Management, LLC | | Delaware |
| HCRH, LLC | | Delaware |
| KYCR Holdings, LLC | | Delaware |
| Kymalimi, LLC | | New Hampshire |
| Lago Resort & Casino LLC | | Delaware |
| LLN PA, LLC d/b/a Lady Luck Casino Nemacolin | | Pennsylvania |
| Magnolia Hill, LLC d/b/a Riverwalk Casino Hotel, LLC | | Delaware |
| Miami Valley Gaming & Racing, LLC | | Delaware |
| Midwest Gaming Holdings, LLC | | Delaware |
| Midwest Gaming & Entertainment, LLC | | Delaware |
| MVGR, LLC | | Delaware |
| NKYRG, LLC | | Delaware |
| Ocean Downs LLC | | Maryland |
| Ocean Downs Enterprise 589 LLC | | Maryland |
| Old Bay Gaming and Racing, LLC | | Delaware |
| PID, LLC d/b/a Presque Isle Downs & Casino | | Pennsylvania |
| Quad City Downs Inc | | Iowa |