EX-21 7 y06341exv21.htm EX-21 SUBSIDIARIES

EX-21

Exhibit 21

Subsidiaries of Registrant

Set forth below is a list of subsidiaries of American Real Estate Partners, L.P. All other subsidiaries, if considered in the aggregate as a single subsidiary, would not constitute a significant subsidiary.

Entity		Jurisdiction of Formation
American Real Estate Holdings Limited Partnership		Delaware
American Real Estate Finance Corp.		Delaware
American Entertainment Properties Corp.		Delaware
American Casino & Entertainment Properties LLC		Delaware
American Casino & Entertainment Properties Finance Corp.		Delaware
AREP Oil & Gas LLC		Delaware
AREP Sands Holding LLC		Delaware
Aretex LLC		Delaware
Arizona Charlie’s, LLC		Nevada
Bayswater Development LLC		Delaware
The Bayswater Group LLC		Delaware
Charlie’s Holding LLC		Delaware
Fresca, LLC		Nevada
Mid River LLC		Delaware
National Energy Group, Inc.		Delaware
National Offshore LP		Delaware
National Onshore LP		Delaware
New Seabury Properties, L.L.C.		Delaware
Stratosphere Corporation		Delaware
Stratosphere Gaming Corp.		Delaware
Vero Beach Acquisition LLC		Delaware