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| Subsidiary | | Jurisdiction of Incorporation |
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| Five Oaks Acquisition Corp. | | Delaware |
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| Oaks Funding, LLC | | Delaware |
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| Oaks Funding II, LLC | | Delaware |
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| Oaks Holding I, LLC | | Delaware |
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| Lument CMT Equity, LLC | | Delaware |
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| Lument CMT Finance, LLC | | Delaware |
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| Lument Commercial Mortgage Trust | | Maryland |
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| LFT CRE 2021-FL1 Advances, LLC | | Delaware |
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| LFT CRE 2021-FL1 Preferred, LLC | | Delaware |
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| LFT CRE 2021-FL1, Ltd. | | Cayman Islands |
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| LFT CRE 2021-FL1, LLC | | Delaware |
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| LFT CRE 2021-FL1 Seller, LLC | | Delaware |
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| LCMT REO I Corp. | | Maryland |
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| LMF 2023-1, LLC | | Delaware |
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| LMF 2023-1 Holder, LLC | | Delaware |
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