| CIGARS BY LAROSA, INC. | 
                        F96067 | 
                        INACT | 
                    
                    
                        | CIGARS BY MARIO, INC. | 
                        P98000088917 | 
                        INACT/UA | 
                    
                    
                        | CIGARS BY MERCURY TRADING INC. | 
                        P99000067632 | 
                        INACT | 
                    
                    
                        | CIGARS BY MICHAEL CORP | 
                        P05000106771 | 
                        INACT | 
                    
                    
                        | CIGARS BY REYES LLC | 
                        L25000186525 | 
                        Active | 
                    
                    
                        | CIGARS BY THE SEA CORP | 
                        P12000047402 | 
                        INACT | 
                    
                    
                        | CIGARS BY THE SEASHORE, INC. | 
                        P98000085333 | 
                        INACT | 
                    
                    
                        | CIGARS & CIGAR TUBES ONLY, INC. | 
                        P01000070878 | 
                        NAME HS | 
                    
                    
                        | CIGARS CREATION  INC | 
                        P07000116412 | 
                        INACT | 
                    
                    
                        | CIGARS DEPOT, INC. | 
                        P07000056140 | 
                        INACT | 
                    
                    
                        | CIGARS DIRECT, INC. | 
                        P05000024419 | 
                        Active | 
                    
                    
                        | CIGARS DIRECT CO. | 
                        P97000021443 | 
                        INACT | 
                    
                    
                        | CIGARS DIRECT CO. | 
                        P99000056428 | 
                        INACT | 
                    
                    
                        | CIGARS DIRECT LOUNGE, LLC | 
                        L22000236445 | 
                        NAME HS | 
                    
                    
                        | CIGARS DIRECT LOUNGE, LLC | 
                        M22000011672 | 
                        Active | 
                    
                    
                        | CIGARS DIRECT LOUNGE MANAGEMENT, LLC | 
                        L22000236445 | 
                        Active | 
                    
                    
                        | CIGARS DISTRIBUTOR LLC | 
                        L24000347415 | 
                        Active | 
                    
                    
                        | CIGAR SELECT LLC | 
                        L17000036582 | 
                        InActive | 
                    
                    
                        | CIGAR SELECT LLC | 
                        L21000068552 | 
                        INACT | 
                    
                    
                        | CIGAR SERVICES INTERNATIONAL INC. | 
                        P10000066116 | 
                        INACT |