| FINEST UNLIMITED, LLC | L20000339996 | InActive | 
                    
                        | FINEST UPHOLSTERY, INC. | P20000071675 | INACT | 
                    
                        | FINEST USA IMPORTS, LLC | L07000100016 | INACT | 
                    
                        | FINEST VACATION, INC. | P05000067564 | INACT | 
                    
                        | FINEST VACATION INC | P08000109947 | Active | 
                    
                        | FINEST VACATION CLUB, INC. | P97000075254 | INACT | 
                    
                        | FINEST VENTURES, LLC. | L11000063269 | INACT | 
                    
                        | FINEST VENTURES, INC. | P07000111036 | INACT | 
                    
                        | FINEST VIDEO, INC | P11000103419 | INACT | 
                    
                        | FINEST WALLCOVER INC. | P04000060924 | INACT | 
                    
                        | FINEST WALLCOVERING, INC. | P04000017499 | INACT | 
                    
                        | FINEST WALLCOVERINGS, INC. | G14442 | INACT | 
                    
                        | FINEST WALLS & CEILINGS INC | P03000142952 | INACT | 
                    
                        | FINEST WASH, LLC | L23000132520 | INACT | 
                    
                        | FINEST WASH DYNASTY, LLC | L22000159332 | INACT/UA | 
                    
                        | FIN-EST WEALTH & TAX PLANNING, LLC | L05000058633 | INACT | 
                    
                        | FINEST OF THE WHEAT TEACHING FELLOWSHIP, INCORPORATED | F24000003096 | Active | 
                    
                        | FINEST WINE & FOOD CORP. | L52863 | INACT | 
                    
                        | FINEST WINES INC. | 856589 | InActive | 
                    
                        | FINEST WINES INTERNATIONAL INC. | P03000045670 | NAME HS |