Subsidiaries

State of Incorporation

1926 RHT Holdings, LLC

 Delaware

1926 RHT Mezz, 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

65 E. Wacker JV Member, LLC

 Delaware

7720 McCallum ACRES Member, LLC

 Delaware

ACRES 2025 FL-3 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

ACRES SPE 2025-1, LLC

 Delaware

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

Kimbrough BDA, LLC

 Delaware

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