| COWELD PROPERTIES, INC. | 199985 | INACT | 
                    
                        | THE COWELL CORPORATION | 824519 | INACT | 
                    
                        | COWELL CO., INC. | F49202 | NAME HS | 
                    
                        | COWELL, INC. | K88020 | NAME HS | 
                    
                        | COWELL LTD., INC. | P94000031158 | INACT | 
                    
                        | COWELL & ASSOCIATES, INC. | H86446 | INACT | 
                    
                        | COWELL BAKERY PRODUCTS, INC. | L86361 | NAME HS | 
                    
                        | COWELL CARPENTRY, INC. | P99000012831 | INACT | 
                    
                        | COWELL CONSTRUCTION CO., INC. | 616755 | INACT | 
                    
                        | COWELL CONSTRUCTION, INC. | P96000033094 | INACT | 
                    
                        | COWELL ENGINEERING, L.L.C. | M05000001698 | INACT | 
                    
                        | COWELL ENTERPRISES, INC. | K30714 | INACT | 
                    
                        | COWELL ENTERPRISES, INC. | P97000107753 | INACT | 
                    
                        | COWELL FAMILY HOLDINGS LLC | L18000145124 | Active | 
                    
                        | COWELL FINANCIAL GROUP CORPORATION | K82888 | INACT | 
                    
                        | COWELL MANAEMENT CORP. | 407283 | NAME HS | 
                    
                        | COWELL-NEU, INCORPORATED | F49202 | INACT | 
                    
                        | COWELL POWERSPORTS, INC. | L86361 | INACT | 
                    
                        | COWELL PROPERTIES L.L.C. | L23000301400 | INACT | 
                    
                        | COWELL PROPERTIES, INC. | P99000103879 | INACT |