| FIVE STARS INVESTMENT USA, INC. | 
                        F99000006313 | 
                        INACT | 
                    
                    
                        | FIVE STARS JANITORIAL SERVICE, INC. | 
                        P97000070889 | 
                        INACT | 
                    
                    
                        | FIVE STARS JANITORIAL SERVICES, INC. | 
                        P02000075625 | 
                        NAME HS | 
                    
                    
                        | FIVE STARS J&D GRANITE MAINTENANCE INC | 
                        P13000078129 | 
                        Active | 
                    
                    
                        | FIVE STAR'S JEWELRY & SETTING INC. | 
                        P04000110097 | 
                        INACT | 
                    
                    
                        | FIVE.STARS J`S INC | 
                        P13000021309 | 
                        INACT | 
                    
                    
                        | FIVE STARS JZ, INC. | 
                        P02000115980 | 
                        INACT | 
                    
                    
                        | FIVE STARS KGH TILE INC | 
                        L18000049699 | 
                        INACT | 
                    
                    
                        | FIVE STAR SKILLED NURSING FACILITY ALLIANCE LIMITED LIABILITY COMPANY | 
                        L16000191234 | 
                        Active | 
                    
                    
                        | FIVE STARS LANDSCAPE, INC. | 
                        P07000104749 | 
                        INACT | 
                    
                    
                        | FIVE STARS LANDSCAPE & LAWN, INC. | 
                        P11000075209 | 
                        INACT | 
                    
                    
                        | FIVE STARS LANDSCAPING, LLC | 
                        L20000190554 | 
                        INACT | 
                    
                    
                        | FIVE STARS LANDSCAPING, INC. | 
                        P05000157826 | 
                        INACT | 
                    
                    
                        | FIVE STARS LANDSCAPING SERVICES LLC | 
                        L24000123986 | 
                        INACT/UA | 
                    
                    
                        | FIVE STARS LAWN CARE LLC | 
                        L14000051077 | 
                        INACT | 
                    
                    
                        | FIVE STARS LAWN SERVICE, INC. | 
                        P10000043082 | 
                        INACT | 
                    
                    
                        | FIVE STARS LEARNING ACADEMY LLC | 
                        L16000153125 | 
                        NAME HS | 
                    
                    
                        | FIVE STARS LEGACY LLC | 
                        L23000084298 | 
                        Active | 
                    
                    
                        | FIVE STARS LOCKSMITH INC | 
                        P15000050760 | 
                        INACT | 
                    
                    
                        | FIVE STARS LOGISTICS INC | 
                        P20000013085 | 
                        Active |