Exhibit 21

List of Subsidiaries
Name of Subsidiary						Jurisdiction of Incorporation or Organization
Allegiant Air, LLC						Nevada, USA
Allegiant Vacations, LLC						Nevada, USA
AFH, Inc.						Nevada, USA
SFB Fueling, LLC (50% sub of AFH, Inc.)						Delaware, USA
G4 Properties, LLC						Nevada, USA
Sunrise Asset Management, LLC						Nevada, USA
Allegiant Commercial Properties Inc.						Nevada, USA
Sunseeker Resorts, Inc.						Nevada, USA
Sunseeker Florida, Inc.						Florida, USA
Point Charlotte, LLC						Florida, USA
Point Charlotte Development, LLC						Florida, USA
G4 Works, LLC						Nevada, USA
Dustland, LLC						Nevada, USA
Sunseeker Florida North, Inc.						Florida, USA
SFI Equity Holdco, Inc.						Florida, USA

Note: In accordance with SEC rules, certain subsidiaries have been omitted which subsidiaries, in the aggregate, would not constitute a significant subsidiary as of the end of the year covered by this report.