| ESPAPAN INC. | M25822 | INACT | 
                    
                        | ESP APART BORROWER LLC | M25000007032 | Active | 
                    
                        | ESP APARTMENTS LLC | L21000029933 | Active | 
                    
                        | CORPORATION ESPAPORT USA LLC | L12000028737 | INACT | 
                    
                        | ESPAPOSA SERVICES LLC | L23000065544 | Active | 
                    
                        | ESP APPLIANCE REPAIR+, LLC | L22000308714 | Active | 
                    
                        | ESP APPRAISALS LLC | L19000281700 | Active | 
                    
                        | ESP AQUAPONICS, LLC | L12000114948 | InActive | 
                    
                        | ESPAR LLC | L21000313223 | Active | 
                    
                        | ESPAR CORPORATION | P97000062777 | INACT | 
                    
                        | ESPARCO CORP | P21000078666 | INACT | 
                    
                        | ESPA REALTY, LLC | L09000083413 | INACT | 
                    
                        | ESPAR FASHION, CORP. | K17803 | INACT | 
                    
                        | ESPARGENTA CORP. | P12000057885 | INACT | 
                    
                        | ESPARIS LOGISTICS LLC | L21000452850 | INACT | 
                    
                        | ESPARIS MULTISERVICES CORP | P17000089315 | INACT | 
                    
                        | ESPARIS MULTISERVICES INC | P25000027619 | Active | 
                    
                        | E-SPARKLY INNOVATIONS LLC | L20000027211 | Active | 
                    
                        | ESPARKS LLC | L24000180676 | INACT/UA | 
                    
                        | ESPARKY, LLC | L07000088118 | INACT |