| Relationships | Role | Relationship Start | Relationship End |
| Viento Llc | Parent | 4/20/2011 | |
| Viento Vii Llc | Parent | 9/23/2008 | 4/19/2011 |
| Ms Guaranteed Tax Credit Fund Vii, Llc | Subsidary | 9/23/2008 |
| Relationships | Role | Relationship Start | Relationship End |
| Viento Llc | Parent | 4/20/2011 | |
| Viento Vii Llc | Parent | 9/23/2008 | 4/19/2011 |
| Ms Guaranteed Tax Credit Fund Vii, Llc | Subsidary | 9/23/2008 |