Exhibit 21.1
LIST OF SUBSIDIARIES
AND VARIABLE INTEREST ENTITIES (“VIE”)
| Name of Subsidiary | State of Formation | Date of Formation | Ownership | |||||||
| Pecan Grove MHP LLC | North Carolina | October 12, 2016 | 100 | % | ||||||
| Azalea MHP LLC | North Carolina | October 25, 2017 | 100 | % | ||||||
| Holly Faye MHP LLC | North Carolina | October 25, 2017 | 100 | % | ||||||
| Chatham Pines MHP LLC | North Carolina | October 31, 2017 | 100 | % | ||||||
| Maple Hills MHP LLC | North Carolina | October 31, 2017 | 100 | % | ||||||
| Lakeview MHP LLC | South Carolina | November 1, 2017 | 100 | % | ||||||
| MHP Pursuits LLC | North Carolina | January 31, 2019 | 100 | % | ||||||
| Mobile Home Rentals LLC | North Carolina | September 30, 2016 | 100 | % | ||||||
| Hunt Club MHP LLC | South Carolina | March 8, 2019 | 100 | % | ||||||
| B&D MHP LLC | South Carolina | April 4, 2019 | 100 | % | ||||||
| Crestview MHP LLC | North Carolina | June 28, 2019 | 100 | % | ||||||
| Springlake MHP LLC | Georgia | October 10, 2019 | 100 | % | ||||||
| ARC MHP LLC | South Carolina | November 13, 2019 | 100 | % | ||||||
| Countryside MHP LLC | South Carolina | March 12, 2020 | 100 | % | ||||||
| Evergreen MHP LLC | Tennessee | March 17, 2020 | 100 | % | ||||||
| Golden Isles MHP LLC | Georgia | March 16, 2021 | 100 | % | ||||||
| Anderson MHP LLC | South Carolina | June 2, 2021 | 100 | % | ||||||
| Capital View MHP LLC | South Carolina | August 6, 2021 | 100 | % | ||||||
| Hidden Oaks MHP LLC | South Carolina | August 6, 2021 | 100 | % | ||||||
| North Raleigh MHP LLC | North Carolina | September 16, 2021 | 100 | % | ||||||
| Carolinas 4 MHP LLC | North Carolina | November 30, 2021 | 100 | % | ||||||
| Charlotte 3 Park MHP LLC | North Carolina | December 10, 2021 | 100 | % | ||||||
| Sunnyland MHP LLC | Georgia | January 7, 2022 | 100 | % | ||||||
| Warrenville MHP LLC | South Carolina | February 15, 2022 | 100 | % | ||||||
| Solid Rock MHP LLC | South Carolina | June 6, 2022 | 100 | % | ||||||
| Spaulding MHP LLC | Georgia | June 10, 2022 | 100 | % | ||||||
| Raeford MHP Development LLC | North Carolina | June 20, 2022 | 100 | % | ||||||
| Solid Rock MHP Homes LLC | South Carolina | June 22, 2022 | 100 | % | ||||||
| Country Estates MHP LLC | North Carolina | July 6, 2022 | 100 | % | ||||||
| Statesville MHP LLC | North Carolina | July 6, 2022 | 100 | % | ||||||
| Timberview MHP LLC | North Carolina | July 7, 2022 | 100 | % | ||||||
| Red Fox MHP LLC | North Carolina | July 7, 2022 | 100 | % | ||||||
| Northview MHP LLC | North Carolina | July 8, 2022 | 100 | % | ||||||
| Meadowbrook MHP LLC | South Carolina | July 25, 2022 | 100 | % | ||||||
| Sunnyland 2 MHP LLC | Georgia | July 27, 2022 | 100 | % | ||||||
| Dalton 3 MHP LLC* | Georgia | August 8, 2022 | 100 | % | ||||||
| MHP Home Holdings LLC | North Carolina | August 17, 2022 | 100 | % | ||||||
| Glynn Acres MHP LLC | Georgia | September 9, 2022 | 100 | % | ||||||
| Wake Forest 2 MHP LLC | North Carolina | October 27, 2022 | 100 | % | ||||||
| MACRAL Properties LLC | North Carolina | November 14, 2022 | 100 | % | ||||||
| Ron-Ran Enterprises LLC | North Carolina | November 14, 2022 | 100 | % | ||||||
| Country Aire MHP LLC | South Carolina | December 1, 2022 | 100 | % | ||||||
| Mobile Cottage MHP LLC | North Carolina | December 7, 2022 | 100 | % | ||||||
| Merritt Place MHP LLC | Georgia | December 6, 2022 | 100 | % | ||||||
| MHR Home Development LLC | Delaware | January 19, 2023 | 100 | % | ||||||
| Gvest Finance LLC | North Carolina | December 11, 2018 | VIE | |||||||
| Gvest Homes I LLC | Delaware | November 9, 2020 | VIE | |||||||
| Brainerd Place LLC | Delaware | February 24, 2021 | VIE | |||||||
| Bull Creek LLC | Delaware | April 13, 2021 | VIE | |||||||
| Gvest Anderson Homes LLC | Delaware | June 22, 2021 | VIE | |||||||
| Gvest Capital View Homes LLC | Delaware | August 6, 2021 | VIE | |||||||
| Gvest Hidden Oaks Homes LLC | Delaware | August 6, 2021 | VIE | |||||||
| Gvest Springlake Homes LLC | Delaware | September 24, 2021 | VIE | |||||||
| Gvest Carolinas 4 Homes LLC | Delaware | November 13, 2021 | VIE | |||||||
| Gvest Sunnyland Homes LLC | Delaware | January 6, 2022 | VIE | |||||||
| Gvest Warrenville Homes LLC | Delaware | February 14, 2022 | VIE | |||||||
| Gvest Wake Forest 2 Homes LLC | North Carolina | October 27, 2022 | VIE | |||||||