| AMERICAN REAL ESTATE PROPERTIES, INC. | 
                        M97357 | 
                        INACT | 
                    
                    
                        | AMERICAN REAL ESTATE PROPERTIES INC | 
                        P03000095560 | 
                        INACT | 
                    
                    
                        | AMERICAN REAL ESTATE REFERRALS, INC. | 
                        G50381 | 
                        Active | 
                    
                    
                        | AMERICAN REAL ESTATE RESOULTION MANAGEMENT, INC. | 
                        V18058 | 
                        INACT | 
                    
                    
                        | AMERICAN REAL ESTATE SCHOOLS, LLC | 
                        L04000055825 | 
                        INACT | 
                    
                    
                        | AMERICAN REAL ESTATE SECURITIES, INC. | 
                        P09310 | 
                        INACT | 
                    
                    
                        | AMERICAN REAL ESTATE SERVICE GROUP, LLC | 
                        L13000006038 | 
                        NAME HS | 
                    
                    
                        | AMERICAN REAL ESTATE SERVICES, INC. | 
                        F09000002504 | 
                        CROSS RF | 
                    
                    
                        | AMERICAN REAL ESTATE SERVICES, L.L.C. | 
                        L01000003442 | 
                        Active | 
                    
                    
                        | AMERICAN REAL ESTATE SERVICES, INC. | 
                        L27345 | 
                        INACT | 
                    
                    
                        | AMERICAN REAL ESTATE SERVICES, INC. | 
                        P95000084588 | 
                        INACT | 
                    
                    
                        | AMERICAN REAL ESTATE SERVICES 1, INC. | 
                        F08000004429 | 
                        INACT | 
                    
                    
                        | AMERICAN REAL ESTATE SOCIETY, INC. | 
                        F03000003373 | 
                        INACT | 
                    
                    
                        | AMERICAN REAL ESTATE SOLUTIONS LLC | 
                        L13000071183 | 
                        Active | 
                    
                    
                        | AMERICAN REAL ESTATE STRATEGIES FUND, L.P. | 
                        A12000000095 | 
                        Active | 
                    
                    
                        | AMERICAN REAL ESTATE STRATEGIES FUND II, LP | 
                        B25000000044 | 
                        Active | 
                    
                    
                        | AMERICAN REAL ESTATE TAX CONSULTANTS, INC. | 
                        K04712 | 
                        INACT | 
                    
                    
                        | AMERICAN REAL ESTATE TITLE AGENCY, INC. | 
                        P95000018630 | 
                        INACT | 
                    
                    
                        | AMERICAN REAL ESTATE TRADING, INC. | 
                        467436 | 
                        INACT | 
                    
                    
                        | AMERICAN REAL ESTATE VENTURES, LLC | 
                        L05000083525 | 
                        INACT |