EXHIBIT 21

CREDIT ACCEPTANCE CORPORATION

SCHEDULE OF CREDIT ACCEPTANCE CORPORATION SUBSIDIARIES

AS OF DECEMBER 31, 2016

The following is a list of subsidiaries as of the date of this filing of Credit Acceptance Corporation, other than subsidiaries which, considered in the aggregate as a single subsidiary, would not constitute a significant subsidiary, as defined by the Securities and Exchange Commission Regulation S-X. 

Buyers Vehicle Protection Plan, Inc

CAC International Holdings, LLC

CAC of Canada Company

CAC Reinsurance, Ltd.

CAC Scotland

CAC Warehouse Funding Corporation II

CAC Warehouse Funding LLC IV

CAC Warehouse Funding LLC V

CAC Warehouse Funding LLC VI

CAC Warehouse Funding LLC VII

Credit Acceptance Auto Loan Trust 2014-1

Credit Acceptance Auto Loan Trust 2014-2

Credit Acceptance Auto Loan Trust 2015-1

Credit Acceptance Auto Loan Trust 2015-2

Credit Acceptance Auto Loan Trust 2016-2

Credit Acceptance Auto Loan Trust 2016-3

Credit Acceptance Auto Loan Trust 2017-1

Credit Acceptance Corporation of South Dakota, Inc.

Credit Acceptance Funding LLC 2013-1

Credit Acceptance Funding LLC 2013-2

Credit Acceptance Funding LLC 2014-1

Credit Acceptance Funding LLC 2014-2

Credit Acceptance Funding LLC 2015-1

Credit Acceptance Funding LLC 2015-2

Credit Acceptance Funding LLC 2016-1

Credit Acceptance Funding LLC 2016-2

Credit Acceptance Funding LLC 2016-3

Credit Acceptance Funding LLC 2017-1

Credit Acceptance Wholesale Buyers Club, Inc.

Vehicle Remarketing Services, Inc.

VSC Re Company

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