| EMERALD FUNDS BUSINESS TRUST | 
                        D00059 | 
                        Active | 
                    
                    
                        | EMERALD FUR CON INC. | 
                        N17000000751 | 
                        NAME HS | 
                    
                    
                        | EMERALD FUR CON, INC. | 
                        N17000000751 | 
                        NAME HS | 
                    
                    
                        | EMERALD FUTURES, INC. | 
                        F97396 | 
                        INACT | 
                    
                    
                        | EMERALD G LLC | 
                        L18000056978 | 
                        INACT | 
                    
                    
                        | EMERALD GABLES I, LLC | 
                        M08000000521 | 
                        INACT | 
                    
                    
                        | EMERALD GABLES II, LLC | 
                        M08000000519 | 
                        INACT | 
                    
                    
                        | EMERALD GABLES III, LLC | 
                        M08000000526 | 
                        INACT | 
                    
                    
                        | EMERALD GABLES IV, LLC | 
                        M08000000520 | 
                        INACT | 
                    
                    
                        | EMERALD GABLES V, LLC | 
                        M08000000531 | 
                        INACT | 
                    
                    
                        | EMERALD GABLES VI, LLC | 
                        M08000000524 | 
                        INACT | 
                    
                    
                        | EMERALD GABLES VII, LLC | 
                        M08000000525 | 
                        INACT | 
                    
                    
                        | EMERALD GABLES VIII, LLC | 
                        M08000000522 | 
                        INACT | 
                    
                    
                        | EMERALD GALAXY INC. | 
                        P10000099675 | 
                        InActive | 
                    
                    
                        | THE EMERALD GALLERY, INC. | 
                        M39960 | 
                        INACT | 
                    
                    
                        | THE EMERALD GARDEN INC. | 
                        P95000031490 | 
                        INACT | 
                    
                    
                        | EMERALD GARDEN INC. | 
                        P99000055934 | 
                        Active | 
                    
                    
                        | EMERALD GARDEN ASIAN CUISINE INC. | 
                        P20000081256 | 
                        Active | 
                    
                    
                        | THE EMERALD GARDEN GROUP LLC | 
                        L22000321566 | 
                        Active | 
                    
                    
                        | EMERALD GARDEN HOLDINGS, LLC | 
                        L17000128055 | 
                        INACT |