EX-21 2 ex21.htm EXHIBIT 21

EXHIBIT 21

LAKES ENTERTAINMENT, INC.

LIST OF SUBSIDIARIES

| Name of Subsidiary |  | State of Incorporation/Organization
1. | Borders Land Company, LLC |  | Minnesota
2. | Grand Media & Electronics Distributing, Inc. |  | Minnesota
3. | Great Lakes Gaming of Michigan, LLC |  | Minnesota
4. | Lakes Cloverdale, LLC |  | Minnesota
5. | Lakes Game Development, LLC |  | Minnesota
6. | Lakes Gaming — Mississippi, LLC |  | Minnesota
7. | Lakes Gaming & Resorts, LLC |  | Minnesota
8. | Lakes Iowa Consulting, LLC |  | Minnesota
9. | Lakes Iowa Management, LLC |  | Minnesota
10. | Lakes Jamul Development, LLC |  | Minnesota
11. | Lakes Jamul, Inc. |  | Minnesota
12. | Lakes KAR — Shingle Springs, LLC |  | Delaware
13. | Lakes Kean Argovitz Resorts — California, LLC |  | Delaware
14. | Lakes Mississippi Land Development, LLC |  | Minnesota
15. | Lakes Nipmuc, LLC |  | Minnesota
16. | Lakes Ohio Development, LLC |  | Minnesota
17. | Lakes Pawnee Consulting, LLC |  | Minnesota
18. | Lakes Pawnee Management, LLC |  | Minnesota
19. | Lakes Poker Tour, LLC |  | Minnesota
20. | Lakes Shingle Springs, Inc. |  | Minnesota
21. | Pacific Coast Gaming — Santa Rosa, LLC |  | Minnesota
22. | Lakes Florida Casino Management, LLC |  | Minnesota
23. | Lakes Florida Development, LLC |  | Minnesota
24. | Lakes Maryland Development, LLC |  | Minnesota
25. | Lakes Maryland Casino Management, LLC |  | Minnesota
26. | Evitts Resort, LLC |  | Maryland
27. | Lakes Birch Run Development, LLC |  | Minnesota
28. | Lakes RC Bingo, LLC |  | Minnesota