| COLDWATER CREEK RANCH, L.L.C. | 
                        L09000082837 | 
                        INACT | 
                    
                    
                        | COLDWATER CREEK THE SPA INC. | 
                        F07000001580 | 
                        INACT | 
                    
                    
                        | COLDWATER CREEK TIMBER & CONSERVATION, INC. | 
                        P95000081509 | 
                        INACT | 
                    
                    
                        | COLDWATER CREEK U.S. INC. | 
                        F07000002170 | 
                        INACT | 
                    
                    
                        | COLDWATER CREEK U.S. INC. | 
                        F07000005320 | 
                        INACT | 
                    
                    
                        | COLDWATER CROPS, LLC | 
                        L24000206489 | 
                        Active | 
                    
                    
                        | THE COLDWATER COMPANY OF DESTIN, INC. | 
                        P00000100007 | 
                        INACT | 
                    
                    
                        | COLDWATER DEVELOPMENT COMPANY, INC. | 
                        K46563 | 
                        INACT | 
                    
                    
                        | COLDWATER DIRECT LLC | 
                        M18000006710 | 
                        INACT | 
                    
                    
                        | COLDWATER ENTERPRISES, LLC | 
                        L13000144119 | 
                        INACT | 
                    
                    
                        | COLDWATER ENTERPRISES, LLC | 
                        L15000168678 | 
                        InActive | 
                    
                    
                        | COLDWATER EXCURSIONS, LLC | 
                        L15000058789 | 
                        Active | 
                    
                    
                        | COLDWATER FARMS INC | 
                        311521 | 
                        INACT | 
                    
                    
                        | COLDWATER FARMS, LLC | 
                        L21000077112 | 
                        INACT | 
                    
                    
                        | COLD WATER FISHERIES, INC. | 
                        H16662 | 
                        INACT | 
                    
                    
                        | COLD WATER FLATS, INC. | 
                        591156 | 
                        INACT | 
                    
                    
                        | COLDWATER-FORT PIERCE 2 CAR WASH, LLC | 
                        M20000006100 | 
                        InActive | 
                    
                    
                        | COLDWATER FUN CENTER INC | 
                        410717 | 
                        INACT | 
                    
                    
                        | COLD WATER GRAPHICS, LLC | 
                        L15000133187 | 
                        INACT | 
                    
                    
                        | COLDWATER GROUP LLC | 
                        L22000536439 | 
                        INACT/UA |