| COMMONWEALTH LEASING #20, LTD. | 
                        A02504 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LEASING #2, LTD. ADVERTISED & CANCELLED 8/2/77 | 
                        A03610 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LEASING #3, LTD. | 
                        A03170 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LEASING #5, LTD. | 
                        A03312 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LEASING #6, LTD. | 
                        A03328 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LEASING CORPORATION OF FLORIDA | 
                        442433 | 
                        INACT/MG | 
                    
                    
                        | COMMONWEALTH LENDING CORPORATION | 
                        P04000167433 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LIFE AND ACCIDENT INSURANCE COMPANY | 
                        807344 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LIFE AND ACCIDENT INSURANCE COMPANY | 
                        837514 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LIFE INSURANCE COMPANY | 
                        818891 | 
                        INACT | 
                    
                    
                        | THE COMMONWEALTH LIFE INSURANCE CO OF LOUISVILLE KENTUCKY | 
                        801360 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LIFE PLAN DEVELOPMENT CORPORATION | 
                        G68257 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LOAN COMPANY | 
                        151511 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LODGING MANAGEMENT, LLC | 
                        M15000005979 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LONG DISTANCE COMPANY | 
                        F94000002937 | 
                        NAME HS | 
                    
                    
                        | COMMONWEALTH L. P. GAS SERVICE, INC. | 
                        327287 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH LUBES, INC. | 
                        P97000108165 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH MANAGEMENT, LTD. | 
                        A02326 | 
                        INACT | 
                    
                    
                        | COMMONWEALTH MANAGEMENT CORPORATION | 
                        F17000000686 | 
                        InActive | 
                    
                    
                        | COMMONWEALTH MANAGEMENT, INC. | 
                        J59956 | 
                        INACT |