| BLUE WATERS ACCOUNTING, INC. | 
                        P03000076460 | 
                        INACT | 
                    
                    
                        | BLUE WATERS ADVANCEMENT LLC | 
                        L14000037443 | 
                        INACT | 
                    
                    
                        | BLUEWATERS ADVISORS, LLC | 
                        L21000161054 | 
                        Active | 
                    
                    
                        | BLUE WATER SAFARIS, INC. | 
                        K60254 | 
                        INACT | 
                    
                    
                        | BLUE WATER SAIL AND FISH, INC. | 
                        K01720 | 
                        INACT | 
                    
                    
                        | BLUE WATER SAILING, INC. | 
                        659478 | 
                        INACT | 
                    
                    
                        | BLUE WATER SAILING, LLC | 
                        L19000269816 | 
                        InActive | 
                    
                    
                        | BLUE WATER SAILING, LLC | 
                        M09000000641 | 
                        INACT | 
                    
                    
                        | BLUE WATER SAILING, INC. | 
                        P96000024558 | 
                        INACT | 
                    
                    
                        | BLUE WATER SAILING CHARTERS, INC. | 
                        832523 | 
                        INACT | 
                    
                    
                        | BLUE WATER SAILING ENTERPRISES, INC. | 
                        P97000095795 | 
                        INACT | 
                    
                    
                        | BLUE WATER SAILING SCHOOL, INC. | 
                        S76568 | 
                        INACT | 
                    
                    
                        | BLUE WATER SAILING SCHOOL | 
                        T98000001287 | 
                        INACT | 
                    
                    
                        | BLUEWATER SAILING SUPPLY INC. | 
                        P01000060397 | 
                        INACT | 
                    
                    
                        | BLUEWATER SAILING YACHTS, INC. | 
                        P00000112886 | 
                        INACT | 
                    
                    
                        | BLUEWATERSAILS, INC. | 
                        P01000096675 | 
                        INACT | 
                    
                    
                        | BLUE WATER SALES LLC | 
                        L13000108805 | 
                        INACT | 
                    
                    
                        | BLUEWATER SALES LLC | 
                        L18000244269 | 
                        INACT | 
                    
                    
                        | BLUEWATER SALES LLC | 
                        L22000385296 | 
                        INACT | 
                    
                    
                        | BLUE WATER SALES, INC. | 
                        M84438 | 
                        INACT |