| WESTGATE RESORTS, INC. |
WESTGATE RESORTS, LTD. |
A95000002046 |
| WESTGATE RESORTS, INC. |
WESTGATE FLAMINGO BAY, L.L.C. |
L00000013058 |
| WESTGATE RESORTS, INC. |
WESTGATE PALACE, L.L.C. |
L02000001963 |
| WESTGATE RESORTS, INC. |
BLUE TREE LBV, L.L.C. |
L02000003444 |
| WESTGATE RESORTS, INC. |
WESTGATE SOUTH BEACH, L.L.C. |
L02000020116 |
| WESTGATE RESORTS, INC. |
WESTGATE GV AT PAINTED MOUNTAIN, LLC |
L04000026103 |
| WESTGATE RESORTS, INC. |
WESTGATE GV AT TUNICA, LLC |
L04000026203 |
| WESTGATE RESORTS, INC. |
WESTGATE GV AT ROCK LANE, LLC |
L04000026236 |
| WESTGATE RESORTS, INC. |
WESTGATE GV AT EMERALD POINTE, LLC |
L04000026239 |
| WESTGATE RESORTS, INC. |
WESTGATE GV AT THE WOODS, LLC |
L04000026241 |
| WESTGATE RESORTS, INC. |
WESTGATE GV MANAGEMENT, LLC |
L04000026247 |
| WESTGATE RESORTS, INC. |
WESTGATE GV SALES & MARKETING, LLC |
L04000029291 |
| WESTGATE RESORTS, INC. |
WESTGATE MYRTLE BEACH, LLC |
L04000081524 |
| WESTGATE RESORTS, INC. |
WESTGATE PLANET HOLLYWOOD LAS VEGAS, LLC |
L04000090452 |
| WESTGATE RESORTS, INC. |
WESTGATE RESERVE, LLC |
L05000043928 |
| WESTGATE RESORTS, INC. |
WESTGATE FINANCE, LLC |
L05000119423 |
| WESTGATE RESORTS, INC. |
WESTGATE DAYTONA, LLC. |
L05000119501 |
| WESTGATE RESORTS, INC. |
WESTGATE VACATION VILLAS, LLC |
L05000119510 |
| WESTGATE RESORTS, INC. |
WESTGATE TOWERS, LLC |
L05000119513 |
| WESTGATE RESORTS, INC. |
WESTGATE LAKES, LLC |
L05000119514 |
