Exhibit 21

SUBSIDIARIES OF GPB AUTOMOTIVE PORTFOLIO, LP

Name	State or Other Jurisdiction of Incorporation
GPB Automotive Portfolio, LP	Delaware
GPB Portfolio Automotive, LLC	Delaware
Rockville Centre GMC	New York
Staten Island Buick GMC LLC	New York
1855 Hylan Realty, LLC	Delaware
750 Bridgeport Avenue LLC	Delaware
510 Sunrise Realty LLC	Delaware
3670 Oceanside Realty LLC	Delaware
18493 Route 11 Realty, LLC	Delaware
44170 NY-12 Realty, LLC	Delaware
54 Caprara Drive Realty, LLC	Delaware
18712 Route 11 Realty, LLC	Delaware
18675 Route 11 Realty, LLC	Delaware
18476 Route 11 Realty, LLC	Delaware
18447 Route 11 Realty, LLC	Delaware
18748 Route 11 Realty, LLC	Delaware
35 Bypass Realty LLC	Delaware
111 E. Highway 6 Realty LLC	Delaware
3005 FM Realty LLC	Delaware
3205 FM Realty LLC	Delaware
11250 US 30 Realty, LLC	Delaware
50 Buttermilk Hollow Realty, LLC	Delaware
Blackhill Road Realty, LLC	Delaware
11331 US 30 Realty, LLC	Delaware
11333 US 30 Realty, LLC	Delaware
11310 Center Highway Realty, LLC	Delaware
22010 Perry Highway Realty, LLC	Delaware
22030 Perry Highway Realty, LLC	Delaware
3200 Library Road Realty, LLC	Delaware
2006 North Center Avenue Realty, LLC	Delaware
8900 University Boulevard Realty, LLC	Delaware
Capstone Automotive Group LLC	Delaware
FX Caprara Chevrolet Buick LLC	New York
Pulaski Ford LLC aka FX Ford	New York

FX Caprara CDJR of Watertown LLC	New York
FX Caprara CDJR of Alexandria Bay LLC	New York
Capstone Cars of Syracuse LLC	New York
FX Caprara Imports of Watertown LLC	New York
Alvin Autoworld LLC	Texas
Ron Carter Autoworld LLC	Texas
Ron Carter Auto Accessories LLC	Texas
World Subaru, LLC	New Jersey
World CDJR LLC	New Jersey
Milford Buick GMC LLC	Delaware
J Magnone Auto Group LLC	New Jersey
Milford Auto LLC	Connecticut
FX Caprara VW LLC	New York
Capstone KRAG Holdings LLC	Delaware
KRAG Holdings LLC	Delaware
KRAG Chevrolet of North Huntingdon, LLC	Pennsylvania
KRAG Ford of Pittsburgh, LLC	Pennsylvania
KRAG Subaru, LLC	Pennsylvania
KRAG M, LLC	Pennsylvania
KRAG Ford of Adamsburg, LLC	Pennsylvania
KRAG Chevrolet of Somerset, LLC	Pennsylvania
GPB Prime Holdings LLC	Delaware
Automile Parent Holdings LLC	Delaware
Automile Holdings LLC	Delaware
AMR Auto Holdings - ACH, LLC	Delaware
AMR Auto Holdings - BN, LLC	Delaware
AMR Auto Holdings - BR, LLC	Delaware
AMR Auto Holdings - HNR, LLC	Delaware
AMR Auto Holdings - IN, LLC	Delaware
AMR Auto Holdings - JS, LLC	Delaware
AMR Auto Holdings - KH, LLC	Delaware
AMR Auto Holdings - MINR, LLC	Delaware
AMR Auto Holdings - MN, LLC	Delaware
AMR Auto Holdings - SH, LLC	Delaware
AMR Auto Holdings - VWN, LLC	Delaware
AMR Auto Holdings - WPWN, LLC	Delaware

Prime Flip, LLC	Delaware
Saco Auto Holdings - HN, LLC	Delaware
AMR Auto Holdings - AC, LLC	Delaware
AMR Auto Holdings - BG, LLC	Delaware
AMR Auto Holdings - FA, LLC	Delaware
Hanover Automotive Holdings LLC	Delaware
AMR Auto Holdings - MH, LLC	Delaware
AMR Auto Holdings - PA LLC	Delaware
AMR Auto Holdings - MM, LLC	Delaware
AMR Auto Holdings - MW, LLC	Delaware
AMR Auto Holdings - SB, LLC	Delaware
AMR Auto Holdings - SN, LLC	Delaware
AMR Auto Holdings - VH, LLC	Delaware
Saco Auto Holdings - FLMM, LLC	Delaware
Saco Auto Holdings - VW, LLC	Delaware
Sawdran, LLC dba Prime Sales and Service	Delaware
Staretz LLC	Delaware
AMR Auto Holdings - PO, LLC	Delaware
AMR Auto Holdings-LC, LLC	Delaware
Automile TY Holdings LLC	Delaware
AMR Auto Holdings - LN, LLC	Delaware
AMR Auto Holdings - TO, LLC	Delaware
AMR Auto Holdings TY, LLC	Delaware
AMR Auto Holdings - TH, LLC	Delaware
Lupo, LLC	Delaware
AMR Auto Holdings - SM, LLC	Delaware
AMR Auto Holdings - NC, LLC	Delaware
AMR Auto Holdings - LH, LLC	Delaware
Hyannis Automotive Holdings LLC	Delaware
AMR Auto Holdings - CH, LLC	Delaware
AMR Real Estate Holdings LLC	Delaware