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Exhibit 21
G&L Realty Corp.
List of Subsidiaries
July 31, 2000
1. G&L Hampden, Inc., a Delaware corporation
2. G&L Hampden, LLC a Delaware limited liability company
3. G&L Realty Partnership, L.P., a Delaware limited partnership
4. G&L Realty Financing II, Inc., a Delaware corporation
5. G&L Realty Financing Partnership II, L.P., a Delaware limited partnership
6. G&L Medical, Inc., a Delaware corporation
7. G&L Gardens, LLC, an Arizona limited liability company
8. G&L Management Delaware Corp., a Delaware corporation
9. G&L Senior Care, Inc., a Delaware corporation
10. G&L Medical Partnership, L.P., a Delaware limited partnership
11. GLN Capital Co. LLC, a Delaware limited liability company
12. GL/PHP, LLC a Delaware limited liability company
13. Theme World, L.P., a New Jersey limited partnership
14. 435 N. Roxbury Drive, Ltd., a California limited partnership
15. G&L - Grabel San Pedro, LLC
16. G&L Burbank, LLC
17. G&L Burbank Managers Corp., a California corporation
18. G&L Holy Cross, LLC
19. G&L Holy Cross Managers Corp., a California corporation
20. G&L Tustin, LLC
21. G&L Tustin Managers Corp., a California corporation
22. G&L Valencia, LLC
23. G&L Penasquitos, LLC
24. G&L Penasquitos, Inc.
25. GLH Pacific Gardens, LLC
27. GLH Pacific Gardens Corp., a California corporation
28. G&L Hoquiam, LLC
29. G&L Lyon, LLC
30. G&L Coronado (1998), LLC
31. G&L Parsons on Eagle Run, LLC
32. G&L Parsons on Eagle Run, Inc.
33. Lakeview Associates, LLC
34. Tustin Heritage Park, LLC
35. G&L Heritage Care, LLC
36. G&L Heritage Care, Inc.
37. G&L Massachusetts, LLC
38. G&L Aspen, LLC