| BELUGA ALUMINUM LLC | 
                        L10000065616 | 
                        INACT | 
                    
                    
                        | BELUGA BACK INSTITUTE LLC | 
                        L21000401178 | 
                        InActive | 
                    
                    
                        | BELUGA BAR, INC. | 
                        P14000047944 | 
                        Active | 
                    
                    
                        | BELUGA BAY LLC | 
                        L17000006985 | 
                        INACT | 
                    
                    
                        | BELUGABLUE LLC | 
                        M22000010078 | 
                        InActive | 
                    
                    
                        | BELUGA BOYS LLC | 
                        L25000209438 | 
                        Active | 
                    
                    
                        | BELUGA CAPITAL LLC | 
                        L21000190945 | 
                        Active | 
                    
                    
                        | BELUGA CAPITAL PARTNERS INC | 
                        P22000056729 | 
                        INACT/UA | 
                    
                    
                        | BELUGA CAVIAR, LLC | 
                        L14000131491 | 
                        INACT | 
                    
                    
                        | BELUGA CAVIAR, INC. | 
                        P95000027602 | 
                        INACT | 
                    
                    
                        | BELUGA CAVIAR INTERNATIONAL GOURMET, INC. | 
                        K48886 | 
                        INACT | 
                    
                    
                        | BELUGA CAVIAR INT'L, LLC | 
                        L14000060979 | 
                        INACT | 
                    
                    
                        | BELUGACDN LLC | 
                        L14000120878 | 
                        Active | 
                    
                    
                        | BELUGA CHARTERING CORP. | 
                        K05879 | 
                        INACT | 
                    
                    
                        | BELUGA CLEANING, LLC | 
                        L24000467120 | 
                        InActive | 
                    
                    
                        | BELUGA COMMERCIAL CONSTRUCTION LLC. | 
                        L09000029276 | 
                        INACT | 
                    
                    
                        | BELUGA COMMUNICATIONS, INC. | 
                        F23000001449 | 
                        Active | 
                    
                    
                        | BELUGA CONSTRUCTION INC. | 
                        P14000033512 | 
                        INACT | 
                    
                    
                        | BELUGA CONSULTING SERVICES LLC | 
                        L24000171049 | 
                        Active | 
                    
                    
                        | BELUGA CUSTOM HOMES INC. | 
                        P06000134450 | 
                        INACT |