Irvine, CA

First Alliance Mortgage Company

First Alliance Portfolio Services, Inc.

First Alliance Equities, Inc.

Von Karman, Inc.

First Alliance Services, Inc.

Fam Acquisition Corporation

First Alliance Acceptance Corporation

First Alliance Residual Holding Company

Irvine, CA

Santa Ana, CA

Borgi-Hesis, Inc.

Caledonian Management, LLC

Clayton Management, LLC

Niagara Finance, LLC

Clear Choice Lending, LLC

Santa Ana, CA

First Alliance Syndicated Funds

First Alliance Financial Services Corporation

First Alliance Financial Group, Inc.

Orange, CA

Blackstone Equipment Leasing, LLC

Orange, CA

Stanmore Management Company, LLC