Exhibit 21.1

Subsidiary Companies

Name	Jurisdiction Under Which  Organized	Percentage Owned
Asta Funding, Inc.	Delaware
Asta Funding Acquisition I, LLC	Delaware		100	%
Asta Funding Acquisition II, LLC	Delaware		100	%
Asta Commercial, LLC	Delaware		100	%
Asta Funding.com, LLC	Delaware		100	%
Palisades Acquisition I, LLC	Delaware		100	%
Palisades Acquisition II, LLC	Delaware		100	%
Palisades Acquisition IV, LLC	Delaware		100	%
Computer Finance, LLC	Delaware		100	%
Palisades Collection, LLC	Delaware		100	%
Palisades Acquisition VIII, LLC	Delaware		100	%
Option Card, LLC	Colorado		100	%
Palisades Acquisition IX, LLC	Delaware		100	%
VATIV Recovery Solutions LLC	Texas		100	%
Palisades Acquisition X, LLC	Delaware		100	%
Cliffs Portfolio Acquisition I, LLC	Delaware		100	%
Sylvan Acquisition I. LLC	Delaware		100	%
Palisades Acquisition XI LLC	Delaware		100	%
Palisades Acquisition XII LLC	Delaware		100	%
Palisades Acquisition XIII LLC	Delaware		100	%
Palisades Acquisition XIV LLC	Delaware		100	%
Palisades Acquisition XV LLC	Delaware		100	%
Palisades Acquisition XVI LLC	Delaware		100	%
Palisades Acquisition XVII LLC	Delaware		100	%
Palisades Acquisition XVIII LLC	Delaware		100	%
Brook Mays Joint Venture	Massachusetts		25	%
LBLINY, LLC	Delaware		100	%
ELR Holdings LLC	Delaware		100	%
Asta GFN LLC	Delaware		100	%
Prestiga Funding, LLC	Delaware		100	%
ASFI Litigation Holdings LLC	Delaware		100	%
ASFI Pegasus Holdings, LLC	Delaware		100	%
Fund Pegasus, LLC	Delaware		100	%
DLCA, LLC	Delaware		100	%
EMIRIC, LLC	Delaware		100	%
Pegasus Funding, LLC	Delaware		80	%