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Exhibit 21.1

Name of Subsidiary
  Ownership   State or Country
of Incorporation

CPA 18 International Holding and Financing LLC

    100 % Delaware

CPA 18 Pan-European Holding Coöperatief U.A. 

    100 % Netherlands

CPA:18 Limited Partnership

    100 % Delaware

CPA:18 Paying Agent LLC

    100 % Delaware

SFT INS (TX) LLC

    50 % Delaware



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