AMBASE CORP - FORM 10-K - EX-21 - LIST OF SUBSIDIARIES

file	filename
EXCEL - IDEA: XBRL DOCUMENT - AMBASE CORP	Financial_Report.xls
10-K - FORM 10-K DEC. 31, 2011 - AMBASE CORP	frm10k12312011.htm
EX-31.2 - JPF EXHIBIT 31.2 - AMBASE CORP	exjpf312.htm
EX-32.2 - JPF EXHIBIT 32.2 - AMBASE CORP	exjpf322.htm
EX-32.1 - RAB EXHIBIT 32.1 - AMBASE CORP	exrab321.htm
EX-31.1 - RAB EXHIBIT 31.1 - AMBASE CORP	exrab311.htm
EX-23 - MARCUM CONSENT - AMBASE CORP	consentmarcum.htm
EX-10.D - RAB EMPLOYMENT CONTRACT AMENDMENT - AMBASE CORP	rabemployamend.htm

				EXHIBIT 21

AMBASE CORPORATION SUBSIDIARY LISTING AS OF DECEMBER 31, 2011


Name		Jurisdiction in Which Organized	Percentage Voting Securities Owned By Immediate Parent
AmBase Corporation		Delaware	N/A

	Carteret Bancorp, Inc.	Delaware	100%
	Maiden Lane Associates, Ltd.	Delaware	100%
	SDG Financial Corp.	Delaware	100%



	Note: Interrelationships shown by indentation with 100% ownership unless otherwise indicated.

AMBASE CORP - FORM 10-K - EX-21 - LIST OF SUBSIDIARIES - March 28, 2012