| THE FINLAY CORPORATION | 695933 | INACT | 
                    
                        | FINLAY LIMITED CORP. | F14000004225 | Active | 
                    
                        | FINLAY, LLC | L01000013202 | INACT | 
                    
                        | FINLAY ACQUISITIONS, LLC | L01000015264 | INACT | 
                    
                        | FINLAY AIR, LLC | L19000040752 | InActive | 
                    
                        | FINLAY & ASSOCIATES, INC. | P04000106456 | Active | 
                    
                        | FINLAY & ASSOCIATES OF FLORIDA, LLC | L20000019993 | Active | 
                    
                        | FINLAY BENEFICIAL ASSOCIATION, INC. | 719025 | INACT | 
                    
                        | FINLAY BROOKS MATHESON II LLC | L13000048090 | INACT | 
                    
                        | FINLAY CHIROPRACTIC CENTER, INC | P07000133180 | INACT | 
                    
                        | FINLAY CLINICAL LABORATORY INC | 254303 | Active | 
                    
                        | FINLAY CLINICAL RESEARCH, INC. | P13000010704 | INACT | 
                    
                        | FINLAY CLINICS, CORP | P13000035554 | INACT | 
                    
                        | FINLAY CLINICS, INC. | P98000093986 | INACT | 
                    
                        | FINLAY COMMUNITY PHARMACY, INC. | P18000035905 | Active | 
                    
                        | FINLAY COMMUNITY SERVICE INC | P19000068874 | INACT | 
                    
                        | FINLAY CONSTRUCTION LLC | L01000018792 | INACT | 
                    
                        | FINLAY CONSTRUCTION, INC. | P00000102430 | INACT/MG | 
                    
                        | FINLAY CONSTRUCTION MANAGEMENT SERVICES, LLC | L06000107920 | INACT | 
                    
                        | FINLAY CONTRACTORS OF FLORIDA, LLC | L06000107920 | NAME HS |