| FINLAY CUSTOM HOMES, LLC | 
                        L18000206962 | 
                        Active | 
                    
                    
                        | FINLAY DEVELOPMENT LLC | 
                        L01000018800 | 
                        Active | 
                    
                    
                        | FINLAY DEVELOPMENT, INC. | 
                        P00000095437 | 
                        INACT/MG | 
                    
                    
                        | FINLAY DEVELOPMENT OF FLORIDA, LLC | 
                        L08000026824 | 
                        INACT | 
                    
                    
                        | FINLAY DIAGNOSTIC CENTER INC. | 
                        P96000038681 | 
                        INACT | 
                    
                    
                        | FINLAY EAST, INC. | 
                        M46451 | 
                        INACT | 
                    
                    
                        | FINLAY ENTERPRISES, INC. | 
                        P02000021642 | 
                        INACT | 
                    
                    
                        | FINLAY FINE JEWELRY CORPORATION | 
                        P21926 | 
                        InActive | 
                    
                    
                        | FINLAY FOUNDATION LLC | 
                        L18000283409 | 
                        Active | 
                    
                    
                        | FINLAY GENERAL HOSPITAL, INC. | 
                        341694 | 
                        INACT | 
                    
                    
                        | FINLAY GP HOLDINGS, LTD. | 
                        A00000001566 | 
                        Active | 
                    
                    
                        | FINLAY HEALTH, LLC | 
                        L16000045382 | 
                        INACT | 
                    
                    
                        | FINLAY HEALTH CARE CORP | 
                        P18000030122 | 
                        Active | 
                    
                    
                        | FINLAY HEALTHCARE CENTERS, INC. | 
                        P11000033375 | 
                        INACT | 
                    
                    
                        | FINLAY HEALTH INSTITUTE, INC. | 
                        551867 | 
                        INACT | 
                    
                    
                        | FINLAY HEALTH MEDICAL CENTER CORP. | 
                        P93000084866 | 
                        INACT | 
                    
                    
                        | FINLAY HEALTH SERVICES, INC. | 
                        P99000048181 | 
                        NAME HS | 
                    
                    
                        | FINLAY HERITAGE, LLC | 
                        L13000085431 | 
                        InActive | 
                    
                    
                        | FINLAY HOLDINGS, INC. | 
                        P00000096842 | 
                        Active | 
                    
                    
                        | FINLAY HOME CARE INC. | 
                        P09000001141 | 
                        INACT |