Document


Name			Jurisdiction of Incorporation or Formation
Asset Acceptance Capital LLC			Delaware
Asset Acceptance, LLC			Delaware
Atlantic Credit & Finance Special Finance Unit, LLC			Virginia
Atlantic Credit & Finance, Inc.			Virginia
Cabot Asset Purchases (Ireland) Limited			Ireland
Cabot Credit Management Group Limited			United Kingdom
Cabot Credit Management Limited			United Kingdom
Cabot Financial (Europe) Limited			United Kingdom
Cabot Financial (Ireland) Limited			Ireland
Cabot Financial France S.A.S.			France
Cabot Financial Spain SAU			Spain
Cabot Financial (UK) Limited			United Kingdom
Cabot Financial Debt Recovery Services Limited			United Kingdom
Cabot Financial Holdings Group Limited			United Kingdom
Cabot Financial Limited			United Kingdom
Cabot Securitisation Europe Limited			Ireland
Cabot Securitisation Topco Limited			United Kingdom
Cabot Securitisation UK Holdings Limited			United Kingdom
Cabot Securitisation UK Limited			United Kingdom
Cabot UK Holdco Limited			United Kingdom
Dessetec Desarrollo de Sistemas, S.A. de C.V.			Mexico
Encore Capital Europe Finance Limited			Jersey
Encore Capital Group UK Limited			United Kingdom
Encore Europe Holdings S.à r.l.			Luxembourg
Encore Holdings Luxembourg S.à r.l.			Luxembourg
Encoremex Holdings S. de R.L. de C.V.			Mexico
GC Encore Euro S.à r.l.			Luxembourg
Grimball Business S.L.			Spain
Grove Capital Management España, S.L.			Spain
Grove Europe S.à r.l.			Luxembourg
Lucas et Degand S.A.S			Luxembourg
MCM Midland Management Costa Rica, S.R.L.			Costa Rica
Midland Credit Management India Private Limited			India
Midland Credit Management, Inc.			Kansas


Name			Jurisdiction of Incorporation or Formation
Midland Funding LLC			Delaware
Midland India LLC			Minnesota
Midland International LLC			Delaware
Midland Portfolio Services LLC			Delaware
Mortimer Clarke Solicitors Limited			United Kingdom
Wescot Acquisitions Limited			United Kingdom
Wescot Credit Services Limited			United Kingdom
Wescot Topco Limited			United Kingdom