Exhibit 21

List of Significant Subsidiaries

	Jurisdiction of
	Incorporation
1204552 Alberta ULC	Alberta, Canada
Calgary, Alberta, Canada
1022778 Alberta Ltd.	Alberta, Canada
Calgary, Alberta, Canada
350 Pleasant Valley Corp.	State of New Jersey
Alpine Village Holding, Inc.	State of Delaware
Alpine Village Apartments, L.L.C.	State of Delaware
Belair Drive, LLC	State of Delaware
Biltmore Club Holding, Inc.	State of Delaware
Newark, NJ
Biltmore Club Apartments, L.L.C.	State of Delaware
Britalta Venezolano, Ltd.	Alberta, Canada
Calgary, Alberta, Canada
Galsworthy Arms Holding, Inc.	State of Delaware
Galsworthy Arms Apartments, L.L.C.	State of Delaware
Global Equities Management Corp.	State of Delaware
Rockland Resources	State of Oklahoma
San Francisco Oil	State of California
Sunrise Ridge Holding, Inc.	State of Delaware
Newark, NJ
Sunrise Ridge, L.L.C.	State of Delaware
Newark, NJ
Van Buren Holding, Inc.	State of Delaware
Van Buren, L.L.C.	State of Delaware
Wellington Holding, Inc.	State of Delaware
Wellington Apartments, L.L.C.	State of Delaware
Wilshire Oil of Canada Co.	Nova Scotia, Canada
Calgary, Alberta, Canada
Wilshire Oil of Canada (U.S.), Inc.	State of Delaware