| BROADWIND INDUSTRIAL SOLUTIONS, LLC | 
                        M21000000669 | 
                        INACT | 
                    
                    
                        | BROADWIND SERVICES, LLC | 
                        M09000004733 | 
                        INACT | 
                    
                    
                        | BROADWING, LLC | 
                        M07000007049 | 
                        INACT | 
                    
                    
                        | BROADWING ASSET MANAGEMENT LLC    ************ | 
                        L20000196792 | 
                        Active | 
                    
                    
                        | BROADWING COMMUNICATIONS INC. | 
                        E00000000003 | 
                        InActive | 
                    
                    
                        | BROADWING COMMUNICATIONS, LLC | 
                        M03000000845 | 
                        Active | 
                    
                    
                        | BROADWING COMMUNICATIONS EMPLOYEES, INC. | 
                        F03000004184 | 
                        INACT | 
                    
                    
                        | BROADWING COMMUNICATIONS REAL ESTATE SERVICES LLC | 
                        M05000004332 | 
                        INACT | 
                    
                    
                        | BROADWING COMMUNICATIONS SERVICES INC. | 
                        F94000006318 | 
                        NAME HS | 
                    
                    
                        | BROADWING CONSTRUCTION, LLC | 
                        L15000045771 | 
                        INACT | 
                    
                    
                        | BROAD WING FARM, LLC | 
                        L22000012034 | 
                        InActive | 
                    
                    
                        | BROADWING FINANCIAL SERVICES, INC. | 
                        F01000004500 | 
                        INACT | 
                    
                    
                        | BROADWING INTERNATIONAL, LLC | 
                        L09000090927 | 
                        INACT | 
                    
                    
                        | BROADWING IT CONSULTING INC. | 
                        F00000004976 | 
                        NAME HS | 
                    
                    
                        | BROADWING LOCAL SERVICES INC. | 
                        F00000003115 | 
                        INACT | 
                    
                    
                        | BROADWING LOGISTICS LLC | 
                        M03000000337 | 
                        NAME HS | 
                    
                    
                        | BROADWING TECHNOLOGY SOLUTIONS INC. | 
                        F00000004976 | 
                        NAME HS | 
                    
                    
                        | BROADWING TELECOMMUNICATIONS INC. | 
                        F93000000265 | 
                        NAME HS | 
                    
                    
                        | BROADWOOD BUILDERS LLC | 
                        L18000047126 | 
                        INACT | 
                    
                    
                        | BROADWORK SOLUTIONS, INC. | 
                        P03000026116 | 
                        INACT |