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EXHIBIT 22.1

Vector Group Ltd. List of Guarantor Subsidiaries

Vector Group Ltd. (“Vector Group”), a Delaware corporation, and the following 100% owned subsidiaries of Vector Group have filed a shelf registration statement for the offering of debt securities on a delayed or continuous basis. Any such debt securities may be issued by Vector Group and guaranteed on a full and unconditional basis by the following subsidiaries:

Entity			Jurisdiction of Incorporation or Organization
VGR Holding LLC			Delaware
Liggett Group LLC			Delaware
Liggett & Myers Holdings Inc.			Delaware
Liggett Vector Brands LLC			Delaware
Vector Tobacco LLC			Virginia
100 Maple LLC			Delaware
Eve Holdings LLC			Delaware
Zoom E-Cigs LLC			Delaware