| COHEN SHOES, INC. | 
                        S28477 | 
                        INACT | 
                    
                    
                        | COHEN'S HOME CARE LLC | 
                        L20000197218 | 
                        INACT | 
                    
                    
                        | COHEN'S HOME RENOVATIONS LLC | 
                        L19000209771 | 
                        INACT | 
                    
                    
                        | COHEN & SILVER, P.A. | 
                        J46485 | 
                        INACT | 
                    
                    
                        | COHENS IMMACULATE TOUCH LLC | 
                        L18000233474 | 
                        InActive | 
                    
                    
                        | COHEN & SISKIND ADVERTISING ASSOCIATES, INC. | 
                        695572 | 
                        INACT | 
                    
                    
                        | COHEN SITTER SERVICE LLC | 
                        L14000153507 | 
                        Active | 
                    
                    
                        | COHEN SIX, INC. | 
                        M84885 | 
                        INACT | 
                    
                    
                        | COHEN'S JEWELRY, INC. | 
                        G02220 | 
                        INACT | 
                    
                    
                        | COHEN'S JUDAICA, LLC | 
                        L03000025341 | 
                        Active | 
                    
                    
                        | COHEN'S LAWN CARE, INC. | 
                        J98590 | 
                        INACT | 
                    
                    
                        | COHENS MASONRY, LLC | 
                        L06000083646 | 
                        INACT | 
                    
                    
                        | COHEN'S MEDICAL, P.A. | 
                        P02000031450 | 
                        INACT | 
                    
                    
                        | COHEN SMEKE AND SONS LLC | 
                        L20000204957 | 
                        Active | 
                    
                    
                        | COHEN SMITH LLC | 
                        L17000097167 | 
                        INACT | 
                    
                    
                        | COHEN SMITH INVESTMENTS  INC | 
                        P20000029779 | 
                        INACT | 
                    
                    
                        | COHEN, SMITH & COMPANY, P.A. | 
                        G11700 | 
                        INACT | 
                    
                    
                        | COHENS MONEY SAVERS INC | 
                        161962 | 
                        INACT | 
                    
                    
                        | COHEN SMOOTHIE INC | 
                        P09000049793 | 
                        INACT | 
                    
                    
                        | COHEN SOD, INC. | 
                        P02000008058 | 
                        INACT |