Schedule 5.8 contains an accurate list of all Subsidiaries of the Borrower as of September 29, 2017, setting forth their respective jurisdictions of organization and the percentage of their respective capital stock or other ownership interests owned by the Borrower or other Subsidiaries. All of the issued and outstanding shares of capital stock or other ownership interests of such Subsidiaries have been (to the extent such concepts are relevant with respect to such ownership interests) duly authorized and validly issued and are fully paid and non-assessable. The Guarantors include all of the Significant Homebuilding Subsidiaries.