| CIPHER MARKET NEUTRAL EQUITY FUND LLC | 
                        M02000001089 | 
                        INACT | 
                    
                    
                        | CIPHER MEDICAL MANAGEMENT LLC | 
                        L22000082975 | 
                        NAME HS | 
                    
                    
                        | CIPHER-NAUGHT, LLC | 
                        L12000058387 | 
                        INACT | 
                    
                    
                        | CIPHERNOT LLC | 
                        L15000031431 | 
                        NAME HS | 
                    
                    
                        | CIPHER PAYMENT SYSTEMS, INC. | 
                        P05000033320 | 
                        NAME HS | 
                    
                    
                        | CIPHER PHARMACEUTICALS INC. | 
                        F12000003932 | 
                        Active | 
                    
                    
                        | CIPHER PHARMACEUTICALS US LLC | 
                        M11000006146 | 
                        INACT | 
                    
                    
                        | CIPHER PHARMACEUTICALS US LLC | 
                        M24000012982 | 
                        Active | 
                    
                    
                        | THE CIPHER PRESS, LLC | 
                        L21000431869 | 
                        Active | 
                    
                    
                        | CIPHER PROFIT, LLC. | 
                        L18000043665 | 
                        Active | 
                    
                    
                        | CIPHER PROPERTIES, LLC | 
                        L21000447445 | 
                        Active | 
                    
                    
                        | CIPHER-PROTECH, INC | 
                        P23000004972 | 
                        InActive | 
                    
                    
                        | CIPHER PUBLISHING GROUP, INC. | 
                        P99000100688 | 
                        INACT | 
                    
                    
                        | CIPHERPULSE USA LLC | 
                        L23000464370 | 
                        Active | 
                    
                    
                        | CIPHERQORE SOLUTIONS INC | 
                        P21000013721 | 
                        InActive | 
                    
                    
                        | CIPHERR DIGITAL LLC | 
                        L25000292602 | 
                        Active | 
                    
                    
                        | CIPHER RECOVERY SERVICES, LLC | 
                        M11000001821 | 
                        INACT | 
                    
                    
                        | CIPHER RENEWABLE ENERGY SOLUTIONS, LLC | 
                        L21000477508 | 
                        INACT | 
                    
                    
                        | CIPHER SECURITY LLC | 
                        L11000031176 | 
                        Active | 
                    
                    
                        | THE CIPHER SHOW, LLC | 
                        L11000056138 | 
                        INACT |