Laing Georgia Acquisition, Inc

Laing Greenville, Inc

Laing Management Company

Laing Marketing Company

Laing Mayfair, L.L.C

Laing North Carolina Acquisition, Inc

Laing Northshore, Inc

Laing Palisades, L.L.C

Laing Pennsylvania Avenue, Inc

Laing Perimeter Point, Inc

Laing Properties, Inc

Laing Saybrooke, Inc

Laing Square, Inc

Laing Stratford, Inc

Laing Waterford Apartments, L.P

Lake Arrowhead Communities, Llc

Lake Arrowhead Realty Group, Llc

Lakewood Development Corporation (dissolved 5-14-90)

Lamar Memory Gardens, Llc

Landview Management Corporation