| FOCUSTAT INC. | 
                        P12000003325 | 
                        Active | 
                    
                    
                        | FOCUS TAX LLC. | 
                        L12000006772 | 
                        INACT | 
                    
                    
                        | FOCUS TAX ADVISORY GROUP, INC. | 
                        P03000077537 | 
                        NAME HS | 
                    
                    
                        | FOCUS TAX SERVICES LLC | 
                        L23000064638 | 
                        Active | 
                    
                    
                        | FOCUS TAX SERVICES, INC. | 
                        P00000082083 | 
                        INACT | 
                    
                    
                        | FOCUSTAX SOLUTION LLC | 
                        L25000240260 | 
                        Active | 
                    
                    
                        | FOCUS TEACHING AND LEARNING FIRM, INC. | 
                        N14000007901 | 
                        Active | 
                    
                    
                        | FOCUS TEAM, LLC | 
                        L16000063993 | 
                        Active | 
                    
                    
                        | FOCUS TEAM INVESTMENT LLC | 
                        L25000360208 | 
                        Active | 
                    
                    
                        | FOCUS TECH LLC | 
                        L18000064723 | 
                        INACT | 
                    
                    
                        | THE FOCUS TECH LLC | 
                        L22000312465 | 
                        Active | 
                    
                    
                        | FOCUS TECH C.A., CORP. | 
                        P10000075403 | 
                        INACT | 
                    
                    
                        | FOCUSTECH INTERNATIONAL, INC. | 
                        P00000062045 | 
                        INACT | 
                    
                    
                        | FOCUS TECHNICAL CAREER INSTITUTE, INC. | 
                        P14000052168 | 
                        INACT | 
                    
                    
                        | FOCUS TECHNOLOGIES, L.L.C. | 
                        L00000009055 | 
                        Active | 
                    
                    
                        | FOCUS TECHNOLOGIES, INC. | 
                        P27055 | 
                        INACT | 
                    
                    
                        | FOCUS TECHNOLOGIES, INC. | 
                        P98000055963 | 
                        INACT | 
                    
                    
                        | FOCUS TECHNOLOGIES CORPORATION INTERNATIONAL | 
                        P06000072745 | 
                        Active | 
                    
                    
                        | FOCUS TECHNOLOGY GROUP, INC. | 
                        P96000074374 | 
                        INACT | 
                    
                    
                        | FOCUS TECHNOLOGY PARTNERS, LLC | 
                        M25000000725 | 
                        Active |