EXHIBIT 21
SUBSIDIARIES OF THE INTERGROUP CORPORATION
| (1) | Intergroup Summit Hills, Inc. (incorporated on August 12, 1993 in TX) | |
| (2) | Intergroup Mariposa, Inc. (incorporated on June 23, 1994 in TX) | |
| (3) | Intergroup Cross Keys, Inc. (incorporated on April 1, 1994 in MO) | |
| (4) | Intergroup Bridgeton, Inc. (incorporated on May 12, 1994 in MO) | |
| (5) | Intergroup Whisperwood, Inc. (incorporated on June 20, 1994 in PA) | |
| (6) | Mutual Real Estate Corp. (incorporated on March 10, 1994 in TX) | |
| (7) | Golden West Entertainment, Inc. (incorporated February 15, 1990 in CA) | |
| (8) | Golden West Television Productions, Inc. (incorporated September 17, 1991 in CA) | |
| (9) | Golden West Television Productions, Inc. (incorporated March 17, 1986 in NY) | |
| (10) | Intergroup Meadowbrook Gardens, Inc. (incorporated on June 23, 1994 in NJ) | |
| (11) | Intergroup Pine Lake, Inc. (incorporated on February 9, 1996 in KY) | |
| (12) | Healthy Planet Communications, Inc. (incorporated July 3, 1997 in CA) | |
| (13) | Portsmouth Square, Inc. (incorporated July 6, 1967 in CA) * | |
| (14) | 2301 Bel-Air Equity, Inc. (incorporated May 25, 2000 in CA) | |
| (15) | 11371 Ovada Properties, Inc. (incorporated May 25, 2000 in CA) | |
| (16) | 11361 Ovada Properties, Inc. (incorporated June 1, 2000 in CA) | |
| (17) | 11680 Bellagio Properties, Inc. (incorporated May 25, 2000 in CA) | |
| (18) | 11650 Bellagio Properties, Inc. (incorporated August 17, 2000 in CA) | |
| (19) | 636 Acanto Properties, Inc. (incorporated February 15, 2001 in CA) | |
| (20) | 614 Acanto Properties, LLC. (converted from 614 Acanto Properties Inc. November 16, 2020 in CA) | |
| (21) | Intergroup Uluniu, Inc. (incorporated August 12, 2004 in HI) | |
| (22) | 850 Moraga Properties LLC (formed on October 19, 2010 in CA) | |
| (23) | 855 Moraga Properties LLC (formed on October 19, 2010 in CA) | |
| (24) | 11666 Bellagio Properties LLC (formed on July 8, 2015 in CA) | |
| (25) | 801 26th Street Properties LLC (formed on June 23, 2016 in CA) | |
| (26) | 11678 Bellagio Properties LLC (formed on July 3, 2003 in CA) | |
| (27) | 606 Acanto Properties LLC (formed on April 19, 2021 in CA) |
Unless otherwise indicated, all subsidiaries are 100%-owned.
| * | The InterGroup Corporation owns approximately 75.0% of Portsmouth Square, Inc. |
