| Jurisdiction of Organization/ | ||||||||
| Subsidiary | Incorporation | |||||||
| 272 Advisors LLC (90% Ownership)* | Delaware | |||||||
| ABJ5, LLC | Delaware | |||||||
| AHCAC (Assignment for the Benefit of Creditors), LLC | California | |||||||
| ANNETNAUS (ASSIGNMENT FOR THE BENEFIT OF CREDITORS), LLC | California | |||||||
| Atlantic Coast Recycling of Ocean County, LLC | Delaware | |||||||
| Atlantic Coast Recycling, LLC | Delaware | |||||||
| Audience (Assignment for the Benefit of Creditors), LLC | California | |||||||
| B. Riley Acquisition Corp. I | Delaware | |||||||
| B. Riley Acquisition Corp. II | Delaware | |||||||
| B. Riley Acquisition Corp. III | Delaware | |||||||
| B. Riley Acquisition Corp. IV | Delaware | |||||||
| B. Riley Acquisition Corp. V | Delaware | |||||||
| B. Riley Acquisition Sponsor Co., I, LLC | Delaware | |||||||
| B. Riley Acquisition Sponsor Co., II, LLC | Delaware | |||||||
| B. Riley Acquisition Sponsor Co., III, LLC | Delaware | |||||||
| B. Riley Acquisition Sponsor Co., IV, LLC | Delaware | |||||||
| B. Riley Acquisition Sponsor Co., V, LLC | Delaware | |||||||
| B. Riley Advisory & Valuation Services, LLC (dba B. Riley Advisory Services) (85.86% Ownership)* | California | |||||||
| B. Riley Advisory Holdings, LLC | Delaware | |||||||
| B. Riley Advisory Services de Mexico, S de RL | Mexico City | |||||||
| B. Riley Advisory US, Inc. | Delaware | |||||||
| B. Riley Asset Management, LLC (90% Ownership)* | Delaware | |||||||
| B. Riley Brand Management, LLC | Delaware | |||||||
| B. Riley Capital Management, LLC | New York | |||||||
| B. Riley Commercial Capital, LLC | Delaware | |||||||
| B. Riley Corporate Services, Inc. | Delaware | |||||||
| B. Riley Environmental Holdings, LLC | Delaware | |||||||
| B. Riley Environmental MIP, LLC | Delaware | |||||||
| B. Riley Farber Advisory Inc. (CAN) | Ontario | |||||||
| B. Riley Farber Inc. (CAN) | Ontario | |||||||
| B. Riley Financial, Inc. | Delaware | |||||||
| B. Riley International, LLC | Delaware | |||||||
| B. Riley Operations Management Services, LLC | Delaware | |||||||
| B. Riley Principal 150 Sponsor Co., LLC (FAZE) | Delaware | |||||||
| B. Riley Principal 175 Merger Corp. | Delaware | |||||||
| B. Riley Principal 175 Sponsor Co., LLC | Delaware | |||||||
| B. Riley Principal 200 Merger Corp. | Delaware | |||||||
| B. Riley Principal 200 Sponsor Co., LLC | Delaware | |||||||
| B. Riley Principal 250 Sponsor Co., LLC (SPAC 4) | Delaware | |||||||
| B. Riley Principal Capital II, LLC | Delaware | |||||||
| B. Riley Principal Capital, LLC | Delaware | |||||||
| B. Riley Principal Investments RE, LLC | Delaware | |||||||
| B. Riley Principal Investments, LLC | Delaware | |||||||
| B. Riley Principal Sponsor Co. II, LLC (EOS) | Delaware | |||||||
| B. Riley Principal Sponsor Co. III, LLC (National) | Delaware | |||||||
| B. Riley Principal Sponsor Co., LLC (Alta) | Delaware | |||||||
| B. Riley Private Shares Management 2022-1, LLC | Delaware | |||||||
| B. Riley Real Estate Ventures Holdings LLC | Delaware | |||||||
| B. Riley Real Estate, LLC | Delaware | |||||||
| B. Riley Receivables, LLC | Delaware | |||||||
| B. Riley Retail Canada, ULC | British Columbia | |||||||
| B. Riley Retail Int'l., Inc | California | |||||||
| B. Riley Retail RE Holdings LLC | Delaware | |||||||
| B. Riley Retail Solutions WF, LLC | California | |||||||
| B. Riley Retail Solutions, LLC | California | |||||||
| B. Riley Retail, Inc. | California | |||||||
| B. Riley Securities Canada Holdings, Inc. | Delaware | |||||||
| B. RILEY SECURITIES CANADA ULC | British Columbia | |||||||
| B. Riley Securities Holdings, LLC (fka B. Riley FBR Holdings, LLC) | Delaware | |||||||
| B. Riley Securities, Inc. | Delaware | |||||||
| B. Riley Venture Capital, LLC | Delaware | |||||||
| B. Riley Wealth Advisors, Inc. | Washington | |||||||
| B. Riley Wealth Insurance, Inc. | Washington | |||||||
| B. Riley Wealth Management Holdings, Inc. | Delaware | |||||||
| B. Riley Wealth Management, Inc. | Tennessee | |||||||
| B. Riley Wealth Portfolio Advisers, LLC. | Delaware | |||||||
| B. Riley Wealth Private Shares, LLC | Delaware | |||||||
| B. Riley Wealth Tax Services, Inc. (fka National Tax and Financial Services) | Delaware | |||||||
| B. Riley Wholesale & Industrial Solutions, LLC | Delaware | |||||||
| Bandwave Systems, LLC | Michigan | |||||||
| bebe stores, inc. (76.2% ownership)* | California | |||||||
| Benchmark (Assignment for the Benefit of Creditors), LLC | California | |||||||
| Benchmark Landscaping, LLC | Delaware | |||||||
| BR Advisory & Investments, LLC | Delaware | |||||||
| BR Brand Holdings, LLC (80% Ownership)* | New York | |||||||
| BR Events, LLC | California | |||||||
| BR EXAR, LLC | Delaware | |||||||
| BR Financial Holdings, LLC | Delaware | |||||||
| BR Great Northern Mall, LLC | Delaware | |||||||
| BR HYATTSVILLE, LLC | Delaware | |||||||
| BR Troy, LLC | Delaware | |||||||
| BR West Village, LLC | Delaware | |||||||
| BRC Emerging Managers GP, LLC | Delaware | |||||||
| BRC Partners Management GP, LLC | Delaware | |||||||
| BRF Finance Co., LLC | Delaware | |||||||
| BRF Investments, LLC | Delaware | |||||||
| BR-NRG, LLC | Delaware | |||||||
| BRPI Acquisition Co LLC | Delaware | |||||||
| BRPI Executive Consulting, LLC | Delaware | |||||||
| BRVC bolttech II, LLC (75.73% ownership)* | Delaware | |||||||
| BRVC bolttech, LLC (60.66% ownership)* | Delaware | |||||||
| BRVC Promenade Group, LLC (94.50% ownership)* | Delaware | |||||||
| BRVC Pura, LLC (60.89% ownership)* | Delaware | |||||||
| BRVC SparkCognition, LLC (81.07% ownership)* | Delaware | |||||||
| BRVC Swiftly, LLC (100% ownership) | Delaware | |||||||
| BRVC Uniphore LLC (81.49% ownership)* | Delaware | |||||||
| Bullseye Business Solutions Holdings, LLC | Michigan | |||||||
| Bullseye Business Solutions ULC | British Columbia | |||||||
| Bullseye Telecom of Virginia, LLC | Virginia | |||||||
| Bullseye Telecom, LLC | Michigan | |||||||
| Classmates Media Corporation | Delaware | |||||||
| CrosIT Solutions Ltd. | Israel | |||||||
| CSEIV (Assignment for the Benefit of Creditors), LLC | California | |||||||
| Fandor ABC, LLC | California | |||||||
| FBR Capital Markets PT, Inc | Virginia | |||||||
| Fernish (Assignment for the Benefit of Creditors), LLC | California | |||||||
| FieldX (assignment for the benefit of creditors), LLC | California | |||||||
| Firebrandlive (assignment for the benefit of creditors), LLC | California | |||||||
| GA Asset Advisors, Ltd. | England & Wales | |||||||
| GA Australia II Pty Ltd | Victoria | |||||||
| GA Europe Cooperatief U.A. | Netherlands | |||||||
| GA Europe GmbH | Germany | |||||||
| GACP Finance Co., LLC | Delaware | |||||||
| GAEBB Group B.V. | Netherlands | |||||||
| GD ABC, LLC | California | |||||||
| Georgia Scapes HoldCo LLC (75% Ownership)* | Delaware | |||||||
| Georgia Scapes LLC | Delaware | |||||||
| GlassRatner Advisory & Capital Group, LLC (dba B. Riley Advisory Services) | Delaware | |||||||
| GlassRatner Brokerage Services, Inc. | Georgia | |||||||
| GlassRatner International, Inc. | Delaware | |||||||
| Great American Capital Partners, LLC | Delaware | |||||||
| Great American Global Partners, LLC (50% Ownership)* | California | |||||||
| Great American Group Intellectual Property Advisors, LLC (dba B. Riley Advisory Services) | California | |||||||
| Great American Group Machinery & Equipment, LLC (dba B. Riley Advisory Services) | California | |||||||
| Hyper Products Inc | Delaware | |||||||
| IEG of OC (assignment for the benefit of creditors), LLC | California | |||||||
| Impact Acquistion, LLC | Delaware | |||||||
| Impact Telecom, LLC | Nevada | |||||||
| ISEEU (assignment for the benefit of creditors), LLC | California | |||||||
| Juno Internet Services, Inc. | Delaware | |||||||
| Juno Online Services, Inc. | Delaware | |||||||
| Lingo Communications of Kentucky, LLC | Michigan | |||||||
| Lingo Management, LLC | Delaware | |||||||
| Lingo Telecom of the West, LLC (to be dissolved) | Delaware | |||||||
| Lingo Telecom of Virginia, LLC | Virginia | |||||||
| Lingo Telecom, LLC | Texas | |||||||
| magicJack Holdings Corporation | Delaware | |||||||
| magicJack L.P. | Delaware | |||||||
| magicJack SMB, Inc. (dba MAGICJACK FOR BUSINESS) | Florida | |||||||
| magicJack VocalTec Ltd. | Israel | |||||||
| magicJack VoIP Services, LLC | Delaware | |||||||
| Marconi Wireless Holdings, LLC | Delaware | |||||||
| MCI (assignment for the benefit of creditors), LLC | California | |||||||
| NAM SPECIAL SITUATIONS MANAGEMENT, LLC | Delaware | |||||||
| National Securities Corporation | Washington | |||||||
| NetZero Modecom, Inc. | Delaware | |||||||
| NetZero Wireless, Inc. | Delaware | |||||||
| NetZero, Inc. | Delaware | |||||||
| NHC Holdings, LLC | Delaware | |||||||
| One Outdoor Holdings, LLC (78.42% Ownership)* | Delaware | |||||||
| PAM23 (Assignment for the Benefit of Creditors), LLC | California | |||||||
| Passu (Assignment for the Benefit of Creditors), LLC | California | |||||||
| Powermat Partners LLC | Delaware | |||||||
| Powermat Partners Management Associates LLC | Delaware | |||||||
| Prime Capital Services, Inc. (dissolving) | New York | |||||||
| PTMILG (Assignment for the Benefit of Creditors), LLC | California | |||||||
| RBFST (Assignment for the Benefit of Creditors), LLC | California | |||||||
| ReVal Group, LLC | Delaware | |||||||
| Rex Healthcare Receivables, LLC | Delaware | |||||||
| Ridgemont Outfitters (assignment for the benefit of creditors), LLC | California | |||||||
| Sena Cases LLC | Delaware | |||||||
| Soundcast (assignment for the benefit of creditors), LLC | California | |||||||
| SSCTOC (Assignment for the Benefit of Creditors), LLC | California | |||||||
| STCO (ASSIGNMENT FOR THE BENEFIT OF CREDITORS), LLC | California | |||||||
| Targus Asia Pacific Co. Ltd. (Thailand) | Thailand | |||||||
| Targus Asia Pacific Ltd. | Hong Kong | |||||||
| Targus Asia Pacific PTE Ltd. (Singapore) | Korea | |||||||
| Targus Asia Pacific Sdn Bhd (Malaysia) | Malaysia | |||||||
| Targus Australia Pty Ltd | NSW | |||||||
| Targus Brasil Comercio De Produtos Acessorios De Informatica Ltda. | Brazil | |||||||
| Targus BV (Netherlands) | Netherlands | |||||||
| Targus Canada Ltd. | Ontario | |||||||
| Targus Denmark ApS | Denmark | |||||||
| Targus Deutschland GmbH | Germany | |||||||
| Targus Europe Limited | England & Wales | |||||||
| Targus Finland Oy | Finland | |||||||
| Targus Group (UK) Limited | England | |||||||
| Targus India Private Limited | Republic of India | |||||||
| Targus International Holdco (UK) Limited | England | |||||||
| Targus International LLC | Delaware | |||||||
| Targus Italy S.R.L. | Italy | |||||||
| Targus Japan Co. Ltd. | Japan | |||||||
| Targus Korea Corporation | Korea | |||||||
| Targus New Zealand Limited | New Zealand | |||||||
| Targus S.A. Belgium | Belgium | |||||||
| Targus SARL | France | |||||||
| Targus Shanghai Company Ltd. | China | |||||||
| Targus South Africa Pty Ltd. | South Africa | |||||||
| Targus Spain, S.R.L. | Spain | |||||||
| Targus Sweden AB | Sweden | |||||||
| Targus Switzerland GmbH | Switzerland | |||||||
| Targus US LLC | Delaware | |||||||
| Targus US NewCo Inc. | Delaware | |||||||
| Tdsoft Ltd. | Israel | |||||||
| Tempo Telecom, LLC | Georgia | |||||||
| Thirty Two Degrees (assignment for the benefit of creditors), LLC | California | |||||||
| TIGER US HOLDINGS INC. | Delaware | |||||||
| TreePeach Management, LLC | Delaware | |||||||
| TSIF Management Associates, LLC | Delaware | |||||||
| UGC Operations ABC, LLC | California | |||||||
| United Advisor Services, LLC | New Jersey | |||||||
| United Advisors, LLC | New Jersey | |||||||
| United Advisors, LLC (DE) | Delaware | |||||||
| United Online Advertising Network, Inc. | Delaware | |||||||
| United Online Software Development (India)* | Republic of India | |||||||
| United Online Web Services, Inc. | Delaware | |||||||
| United Online, Inc. | Delaware | |||||||
| Vancouver Telephone Company Limited | British Columbia | |||||||
| Workshop Cafe ABC, LLC | California | |||||||
| WSquare (ASSIGNMENT FOR THE BENEFIT OF CREDITORS), LLC | Texas | |||||||
| YMax Communications Corp. | Delaware | |||||||
| YMax Communications Corp. of Virginia | Virginia | |||||||
| YMax Corporation | Delaware | |||||||
| * | B. Riley Financial, Inc. owns less than 100% of these subsidiaries. | |||||||