EX-21.1 10 c81830exv21w1.htm EXHIBIT 21.1 Filed by Bowne Pure Compliance
Exhibit 21.1
List of Direct and Indirect Subsidiaries of Nelnet, Inc. as of December 31, 2008
                 
        Relationship to   Percentage  
    Name   Nelnet, Inc.   Ownership  
1.
  National Education Loan Network, Inc. (organized in Nevada) (dba American Card Services)   Direct Subsidiary   100 %
2.
  Nelnet Capital LLC (organized in Nebraska)   Direct Subsidiary   100 %
3.
  Nelnet Guarantor Solutions, LLC (organized in Florida) (formerly Nelnet Guarantee Services LLC; formerly GuaranTec LLP)   Indirect Subsidiary   100 %
4.
  National Higher Education Loan Program, Inc. (organized in Nebraska)   Indirect Subsidiary   100 %
5.
  5280 Solutions LLC (f/k/a Nelnet Technology Services LLC) (organized in Colorado) (d/b/a Idaho Financial Associates, Charter Account Systems and 5280 Solutions)   Indirect Subsidiary   100 %
6.
  FirstMark Services, LLC (organized in Colorado)   Indirect Subsidiary   100 %
7.
  Health Education Solutions, Inc. (organized in Florida) (f/k/a ClassCredit, Inc.)   Indirect Subsidiary   80 %
8.
  InTuition, Inc. (organized in Florida)   Indirect Subsidiary   100 %
9.
  EFS Finance Co. (organized in Indiana)   Indirect Subsidiary   100 %
10.
  Nelnet Management Corporation-1 (organized in Nevada) (formerly Nelnet Student Loan Warehouse Corporation — 1)   Indirect Subsidiary   100 %
11.
  Nelnet Student Loan Funding Management Corporation (organized in Nevada)   Indirect Subsidiary   100 %
12.
  Nelnet Student Loan Funding, LLC (organized in Delaware)   Indirect Subsidiary   100 %
13.
  NELNET Student Loan Corporation-1 (organized in Nevada)   Indirect Subsidiary   100 %
14.
  NELNET Student Loan Corporation-2 (organized in Nevada)   Indirect Subsidiary   100 %
15.
  NHELP-I, Inc. (organized in Nevada)   Indirect Subsidiary   100 %
16.
  NHELP-II Inc. (organized in Nevada)   Indirect Subsidiary   100 %
17.
  NHELP-II, LLC (organized in Nevada)   Indirect Subsidiary   100 %
18.
  NHELP-III, Inc. (organized in Nevada)   Indirect Subsidiary   100 %
19.
  EMT Corp. (organized in Indiana)   Indirect Subsidiary   100 %
20.
  Nelnet Loan Corp.(organized in Nevada)   Indirect Subsidiary   100 %
21.
  Nelnet Education Loan Funding, Inc. (f/k/a NEBHELP, INC.) (organized in Nebraska)   Indirect Subsidiary   100 %
22.
  MELMAC, Inc. (organized in Nevada)   Indirect Subsidiary   100 %
23.
  MELMAC, LLC (organized in Delaware)   Indirect Subsidiary   100 %
24.
  National Education Loan of New England, Inc. (organized in Rhode Island)   Indirect Subsidiary   100 %
25.
  Student Loan Acquisition Authority of Arizona, LLC (organized in Delaware)   Indirect Subsidiary   100 %
26.
  SLAAA Acquisition Corp. (organized in Nebraska)   Indirect Subsidiary   100 %
27.
  Shockley Financial Corp. (organized in Colorado)   Indirect Subsidiary   100 %
28.
  Nelnet Canada, Inc. (organized in Canada)   Indirect Subsidiary   100 %
29.
  Nelnet Business Solutions, Inc. (f/k/a FACTS Management Co.) (organized in Nebraska) (dba FACTS Management and infiNET Integrated Solutions)   Indirect Subsidiary   100 %
30.
  Student Marketing Group, Inc. (organized in New York)   Direct Subsidiary   100 %
31.
  National Honor Roll, L.L.C. (organized in New York)   Indirect Subsidiary   100 %

 

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        Relationship to   Percentage  
    Name   Nelnet, Inc.   Ownership  
32.
  Nelnet Asset Management, Inc. (organized in Texas) (f/k/a LoanSTAR Funding Group, Inc.)   Indirect Subsidiary     100 %
33.
  Nelnet Academic Funding Solutions, LLC (organized in Nebraska)   Indirect Subsidiary     100 %
34.
  College Bound Loans, Inc. (organized in Rhode Island) (f/k/a/ BST Holdings, Inc.)   Indirect Subsidiary     100 %
35.
  Nelnet Academic Services, LLC (organized in Nebraska) (f/k/a Nelnet Mentor, LLC)   Indirect Subsidiary     100 %
36.
  Chela Education Funding, Inc. (organized in Nebraska) (f/k/a Student Partner Services, Inc.)   Indirect Subsidiary     100 %
37.
  Loanstar Assets GP, LLC (organized in Delaware)   Indirect Subsidiary     100 %
38.
  Loanstar Assets LP, LLC (organized in Delaware)   Indirect Subsidiary     100 %
39.
  Loanstar Assets Partners, LP (organized in Delaware)   Indirect Subsidiary     100 %
40.
  Nelnet Academic Private Loan Warehouse — I, LLC (organized in Delaware)   Indirect Subsidiary     100 %
41.
  CUnet, LLC (organized in Delaware)   Indirect Subsidiary     100 %
42.
  Peterson’s Nelnet, LLC (formerly NELN Acquisition, LLC) (organized in Nebraska)   Indirect Subsidiary     100 %
43.
  M & P Building, LLC (organized in Nebraska)   Direct/Indirect     100 %
44.
  Nelnet Student Asset Funding Extendable CP, LLC (organized in Nebraska)   Indirect Subsidiary     100 %
45.
  Lincoln Square Funding LLC (organized in Nebraska)   Indirect Subsidiary     100 %
46.
  First National Life Insurance Company of the USA (a Nebraska domiciled life insurance company)   Indirect Subsidiary     100 %
47.
  Education Solutions, Inc. (organized in Nebraska)   Indirect Subsidiary     100 %
48.
  Next Gen Web Solutions, LLC (organized in Nebraska)   Indirect Subsidiary     50 %
49.
  GoHazel, LLC (organized in Nebraska)   Indirect Subsidiary     100 %
50.
  Unilink USA, LLC (organized in Nebraska)   Indirect Subsidiary     50 %
51.
  Unilink Data Systems Pty Ltd (organized in Australia)   Indirect Subsidiary     50 %
52.
  Nelnet Servicing, LLC (organized in Nebraska)   Indirect Subsidiary     100 %
53.
  NLS Holding Company, LLC (organized in Nebraska)   Direct Subsidiary     100 %
54.
  Nelnet Enrollment Solutions, LLC (organized in Nebraska)   Indirect Subsidiary     100 %
     
Note:  
This list does not include special purpose Nelnet Student Loan Trusts utilized to hold beneficial interests in eligible student loans in asset backed securitization financings.

 

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