Subsidiaries

State of Incorporation

112-122 Broad Street Holdings, LLC

Delaware

2501-2901 Renaissance JV, LLC

Delaware

2901 Renaissance Holdings 1 LLC

Delaware

2901 Renaissance Holdings 2 LLC

Delaware

2901 Renaissance, LLC

Delaware

209 West Jackson Holdings, LLC

Delaware

ACRES 2100 Holdings, LLC

Delaware

ACRES Commercial Realty 2021-FL1 Holder, LLC

Delaware

ACRES Commercial Realty 2021-FL1 Issuer, Ltd.

Cayman Islands

ACRES Commercial Realty 2021-FL1 Co-Issuer, LLC

Delaware

ACRES Commercial Realty 2021-FL2 Holder, LLC

Delaware

ACRES Commercial Realty 2021-FL2 Issuer, Ltd.

Cayman Islands

ACRES Commercial Realty 2021-FL2 Co-Issuer, LLC

Delaware

ACRES FSU, LLC

Delaware

ACRES Real Estate TRS 9 LLC

Delaware

ACRES Real Estate SPE 10, LLC

Delaware

ACRES Realty Funding, Inc. (F/K/A RCC Real Estate, Inc.)

Delaware

ACRES Renaissance Holdings, LLC

Delaware

Apidos CDO I, Ltd. (“TRS”)

Cayman Islands

Apidos CDO III, Ltd. (“TRS”)

Cayman Islands

Apidos Cinco CDO, Ltd (“TRS”)

Cayman Islands

Appleton Hotel Holdings, LLC

Delaware

Appleton Hotel Leasing, LLC (“TRS”)

Delaware

Exantas Phili Holdings, LLC (F/K/A Exantas HGI Holdings, LLC)

Delaware

Exantas Real Estate TRS, Inc.

Delaware

Innovation 2100 LLC

Delaware

Innovation 2100 Senior LLC

Delaware

Primary Capital Mortgage, LLC (F/K/A Primary Capital Advisors, LLC)

Georgia

RCC Prospect Holdings, LLC

Delaware

RCC Real Estate Acquisitions SPE, LLC

Delaware

RCC Real Estate SPE 8, LLC

Delaware

RCC Real Estate SPE Holdings LLC

Delaware

RCC Real Estate SPE 9 LLC

Delaware

RCC TRS, LLC

Delaware

RCC Trust II

Delaware

Resource Capital Trust I

Delaware

Stonelake Holdings, LLC

Delaware