| BELLSOUTH COMMUNICATION SYSTEMS, LLC | M00000000093 | INACT | 
                    
                        | BELLSOUTH COMMUNICATION SYSTEMS, INC. | P15678 | INACT | 
                    
                        | BELLSOUTH CREDIT AND COLLECTIONS MANAGEMENT, INC. | F99000004821 | NAME HS | 
                    
                        | BELLSOUTH DISCOUNTS INC | P03000021083 | INACT | 
                    
                        | BELLSOUTH ENTERPRISES, INC. | P03788 | NAME HS | 
                    
                        | BELLSOUTH ENTERTAINMENT, INC. | F97000001189 | INACT | 
                    
                        | BELLSOUTH ENTERTAINMENT, LLC | M01000001801 | INACT | 
                    
                        | BELLSOUTH ENTERTAINMENT, LLC | M01000001802 | INACT | 
                    
                        | BELL SOUTH FARM LLC | L22000217195 | InActive | 
                    
                        | BELLSOUTH FINANCIAL SERVICES CORPORATION | P38315 | INACT | 
                    
                        | BELLSOUTH GOVERNMENT SYSTEMS, INC. | P14895 | NAME HS | 
                    
                        | BELL SOUTH HOLDINGS, LLC | L25000314802 | Active | 
                    
                        | BELLSOUTH HUMAN RESOURCES ADMINISTRATION, INC. | P24427 | INACT | 
                    
                        | BELLSOUTH INFORMATION NETWORKS, INC. | P32292 | NAME HS | 
                    
                        | BELLSOUTH INFORMATION SYSTEMS, INC. (BIS) | F94000001021 | NAME HS | 
                    
                        | BELLSOUTH INTEGRATED COMMUNICATIONAL SERVICES, INC. | P98000075447 | INACT | 
                    
                        | BELLSOUTH INTERACTIVE MEDIA SERVICES, INC. | F95000002026 | INACT | 
                    
                        | BELLSOUTH INTERACTIVE MEDIA SERVICES, LLC | M01000001802 | NAME HS | 
                    
                        | BELLSOUTH INTERNATIONAL,INC. | P00000045007 | INACT | 
                    
                        | BELLSOUTH INTERNATIONAL WIRELESS SERVICES, INC. | F97000003222 | NAME HS |