| C & O PALS, INC. | P04000152221 | INACT | 
                    
                        | COPALSA LLC | L21000025150 | Active | 
                    
                        | COPALSA OVERSEAS TRADING COMPANY | F96000005021 | INACT | 
                    
                        | COPALSA TRADING CORPORATION | P04000010901 | INACT | 
                    
                        | COPAL SYSTEMS, INC. | M58984 | INACT | 
                    
                        | COPAL TRANSPORT CORP | P20000043272 | InActive | 
                    
                        | COP ALUMINUM LLC | L20000032925 | Active | 
                    
                        | COPAL USA LLC | L24000410870 | Active | 
                    
                        | COPAM, INC. | G31380 | INACT | 
                    
                        | COPAM INC | N11000003742 | INACT | 
                    
                        | COPAMA LLC | L20000040263 | INACT | 
                    
                        | C.O.P.A. MANAGEMENT SERVICES, INC. | 569075 | INACT | 
                    
                        | COPA MANUFACTURING GROUP LLC | L07000045920 | INACT | 
                    
                        | COPAMAR  LLC | L11000141552 | Active | 
                    
                        | COPA, INC., MARKETING SERVICES | P13854 | INACT | 
                    
                        | COPA MASSAGE, INC. | P95000061559 | INACT | 
                    
                        | COPAMED LLC | L05000105795 | INACT | 
                    
                        | COP AMERICA, INC. | P94000037086 | INACT | 
                    
                        | COPA MIAMI, LLC | L15000024434 | INACT | 
                    
                        | COPA MISIONERA MINISTRY INC | N19000007344 | INACT |