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Exhibit 21.1

Subsidiaries of Registrant as of March 21, 2025

Name:                    Star Real Estate Holdings USA, Inc.

State of Incorporation:     Delaware

Name:     56 Mechanic Falls Road, LLC

State of Incorporation:     Delaware

Name:     106 Bremer Ave, LLC

State of Incorporation:     Delaware

Name:     Star Construction Holdings, Inc.

State of Incorporation:     Minnesota

Name:     KBS Builders, Inc.

State of Incorporation:     Delaware

Name:     KBS Logistics, LLC.

State of Incorporation:     Delaware

Name:     EdgeBuilder, Inc.

State of Incorporation:     Delaware

Name:     Glenbrook Building Supply, Inc.

State of Incorporation:     Delaware

Name:     Timber Technologies Solutions, Inc.

State of Incorporation:     Delaware

Name:     Alliance Drilling Solutions, Inc.

State of Incorporation:     Delaware

Name:     Alliance Drilling Tools, LLC.

State of Incorporation:     Wyoming

Name:     Star Value Investments, LLC

State of Incorporation:     Delaware

                 

Name:     Star Equity Fund GP, LLC

State of Incorporation:     Delaware

Name:     Star Equity Fund, LP

State of Incorporation:     Delaware

Name:     Star Investment Management, LLC

State of Incorporation:     Connecticut

Name:     Star Equity Investment Holdings, LLC

State of Incorporation:     Delaware