| FINE'S JEWELER INC | 
                        P10000077177 | 
                        INACT | 
                    
                    
                        | FINE'S JEWELRY CORP. | 
                        P03000075621 | 
                        INACT | 
                    
                    
                        | FINES MARINE INC. | 
                        P05000057930 | 
                        INACT | 
                    
                    
                        | FINE'S MEN'S SHOPS, INCORPORATED | 
                        P02724 | 
                        INACT | 
                    
                    
                        | FINE SMOKES, INC. | 
                        P18000029033 | 
                        Active | 
                    
                    
                        | FINE SMOKES 2 INC | 
                        P20000083039 | 
                        Active | 
                    
                    
                        | FINE SOBER LIVING, INC. | 
                        N22000001158 | 
                        INACT | 
                    
                    
                        | FINE SOBER LIVING ENVIRONMENT LLC | 
                        L20000167907 | 
                        Active | 
                    
                    
                        | FINE SOCIETY COSMETICS COMPANY | 
                        F97000004424 | 
                        INACT | 
                    
                    
                        | FINE SOD INC | 
                        182422 | 
                        INACT | 
                    
                    
                        | FINE SOLID GOLD, INC. | 
                        K65108 | 
                        INACT | 
                    
                    
                        | FINE SOLUTIONS LTD. CO. | 
                        L05000042560 | 
                        INACT | 
                    
                    
                        | FINE SOLUTIONS LLC | 
                        L11000020163 | 
                        INACT | 
                    
                    
                        | FINE SOURCE INC | 
                        P05000089301 | 
                        INACT | 
                    
                    
                        | FINE SOURCES LLC | 
                        L22000251022 | 
                        Active | 
                    
                    
                        | FINE SOURCES CORP | 
                        P13000043272 | 
                        INACT | 
                    
                    
                        | FINE SOUTHERN COOKING LLC | 
                        L10000021446 | 
                        INACT | 
                    
                    
                        | FINE SPARK LLC | 
                        L22000449821 | 
                        Active | 
                    
                    
                        | FINE SPICES MANAGERS LLC | 
                        L23000476855 | 
                        INACT/UA | 
                    
                    
                        | FINE SPICES PROJECT LLC | 
                        L23000477397 | 
                        INACT/UA |