| GURKHA CIGAR GROUP, INC. | 
                        P96000085818 | 
                        Active | 
                    
                    
                        | GURKHA COFFEE & TEA L.L.C. | 
                        L07000048878 | 
                        Active | 
                    
                    
                        | GURKHA EASTERN DISTRIBUTION INC. | 
                        P19000071181 | 
                        INACT | 
                    
                    
                        | GURKHA EXPORT, CORP. | 
                        P13000005663 | 
                        INACT | 
                    
                    
                        | GURKHA FINANCE COMPANY, INC. | 
                        P11000109209 | 
                        INACT | 
                    
                    
                        | GURKHA INTERNATIONAL GROUP, INC. | 
                        P11000005387 | 
                        INACT | 
                    
                    
                        | GURKHA INTERNATIONAL HOLDING COMPANY, INC. | 
                        P11000109406 | 
                        Active | 
                    
                    
                        | GURKHAS LLC | 
                        L16000027528 | 
                        Active | 
                    
                    
                        | GURKHA SCHOOL LLC | 
                        L19000014097 | 
                        Active | 
                    
                    
                        | GURKHAS ESTATE LLC | 
                        L20000394372 | 
                        INACT | 
                    
                    
                        | GURKHAS INVESTMENT LLC | 
                        L23000455760 | 
                        InActive | 
                    
                    
                        | GURKHAUS REAL ESTATE GROUP LLC | 
                        W25000081747 | 
                        Active | 
                    
                    
                        | GURKILA INC. | 
                        N18000006951 | 
                        Active | 
                    
                    
                        | GURKIN L.L.C. | 
                        L03000020651 | 
                        Active | 
                    
                    
                        | GURKIN 427 LLC | 
                        L18000284804 | 
                        Active | 
                    
                    
                        | GURKIN DISTRIBUTORS, INC. | 
                        855681 | 
                        INACT | 
                    
                    
                        | THE GURKIN FAMILY LIMITED PARTNERSHIP | 
                        A96000002307 | 
                        Active | 
                    
                    
                        | GURKIN GROVE LLC | 
                        L20000227022 | 
                        Active | 
                    
                    
                        | GURKIN PHOENETIA 234, LLC | 
                        L20000152392 | 
                        Active | 
                    
                    
                        | GURKIRAN, INC. | 
                        P05000088618 | 
                        Active |