| EMPLOYEE LEASING HOLDING, INC. | 
                        P01000015840 | 
                        INACT | 
                    
                    
                        | EMPLOYEE LEASING INTERNATIONAL, INC. | 
                        P93000043455 | 
                        INACT | 
                    
                    
                        | EMPLOYEE LEASING & MANAGEMENT, INC. | 
                        F97000002116 | 
                        INACT | 
                    
                    
                        | EMPLOYEE LEASING MARKETPLACE, INC. | 
                        P04000063450 | 
                        Active | 
                    
                    
                        | EMPLOYEE LEASING ONE, INC. | 
                        P09000026203 | 
                        INACT | 
                    
                    
                        | EMPLOYEE LEASING OPTIONS, INC. | 
                        P01000015840 | 
                        NAME HS | 
                    
                    
                        | EMPLOYEE LEASING OPTIONS, INC. | 
                        P10000008292 | 
                        Active | 
                    
                    
                        | EMPLOYEE LEASING OPTIONS II, INC. | 
                        P10000008292 | 
                        NAME HS | 
                    
                    
                        | EMPLOYEE LEASING SERVICES, INC. | 
                        F05000000922 | 
                        CROSS RF | 
                    
                    
                        | EMPLOYEE LEASING SERVICES, INC. | 
                        K47383 | 
                        INACT | 
                    
                    
                        | EMPLOYEE LEASING SERVICES, INC. | 
                        P13000054199 | 
                        InActive | 
                    
                    
                        | EMPLOYEE LEASING SERVICES, INC. | 
                        P39065 | 
                        INACT | 
                    
                    
                        | EMPLOYEE LEASING SHELF COMPANY ONE, INC. | 
                        F96000002228 | 
                        NAME HS | 
                    
                    
                        | EMPLOYEE LEASING SOLUTIONS, INC. | 
                        P98000003597 | 
                        Active | 
                    
                    
                        | EMPLOYEE LEASING SOLUTIONS, INC. | 
                        P98000060167 | 
                        NAME HS | 
                    
                    
                        | EMPLOYEE LEASING SOLUTIONS FOUR, INC. | 
                        P98000003896 | 
                        InActive | 
                    
                    
                        | EMPLOYEE LEASING SOLUTIONS HOLDING COMPANY, INC. | 
                        P04000136583 | 
                        InActive | 
                    
                    
                        | EMPLOYEE LEASING SOLUTIONS THREE, INC. | 
                        P98000003589 | 
                        InActive | 
                    
                    
                        | EMPLOYEE LEASING SOLUTIONS TWO, INC. | 
                        M70864 | 
                        InActive | 
                    
                    
                        | EMPLOYEE LEASING SPECIALIST, INC. | 
                        P09000000557 | 
                        Active |