EXHIBIT 21 SUBSIDIARY OF THE PARTNERSHIP Name State of Formation ---- ------------------ Realmark - Inducon Amherst, LLC New York

                                  EXHIBIT 21

                          SUBSIDIARY OF THE PARTNERSHIP




Name                                                        State of Formation
----                                                        ------------------

Realmark - Inducon Amherst, LLC                             New York
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Filed: April 2nd, 2007
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