| Subsidiary | Jurisdiction of Incorporation | |||||||
| Opportunity Financial, LLC | Delaware | |||||||
| Opportunity Funding SPE II, LLC | Delaware | |||||||
| Opportunity Funding SPE III, LLC | Delaware | |||||||
| Opportunity Funding SPE IV, LLC | Delaware | |||||||
| Opportunity Funding SPE V, LLC | Delaware | |||||||
| Opportunity Funding SPE VI, LLC | Delaware | |||||||
| Opportunity Funding SPE VII, LLC | Delaware | |||||||
| Opportunity Funding SPE VIII, LLC | Delaware | |||||||
| Opportunity Funding SPE IX, LLC | Delaware | |||||||
OppWin BPI, LLC | Delaware | |||||||
| OppWin, LLC | Delaware | |||||||
| Opportunity Manager, LLC | Delaware | |||||||
| Opportunity Financial Card Company, LLC | Delaware | |||||||
| OppWin Card, LLC | Delaware | |||||||
| SalaryTap, LLC | Delaware | |||||||
| OppWin SalaryTap, LLC | Delaware | |||||||
| SalaryTap Funding SPE, LLC | Delaware | |||||||