| HANDY & ASSOCIATES ENGINEERING SERVICES, INC. | 
                        J75477 | 
                        INACT | 
                    
                    
                        | HANDY AS THEY COME INC | 
                        P19000021132 | 
                        Active | 
                    
                    
                        | HANDY AT THE BEST CORP. | 
                        P13000061826 | 
                        InActive | 
                    
                    
                        | HANDY AUTO PARTS, INC. | 
                        458925 | 
                        INACT | 
                    
                    
                        | HANDY AUTO SHELF CO | 
                        139966 | 
                        INACT | 
                    
                    
                        | HANDY AVIATION, INC. | 
                        P93000052507 | 
                        INACT | 
                    
                    
                        | THE HANDY AWNING GUY LLC | 
                        L25000284153 | 
                        Active | 
                    
                    
                        | HANDYBACCO LLC | 
                        L14000062055 | 
                        Active | 
                    
                    
                        | HANDY BAG LLC | 
                        L20000390206 | 
                        Active | 
                    
                    
                        | HANDY BAGGINS LLC | 
                        L18000283576 | 
                        InActive | 
                    
                    
                        | THE HANDY BAKER LLC | 
                        L22000005146 | 
                        Active | 
                    
                    
                        | HANDYBAM LLC | 
                        L14000020499 | 
                        INACT | 
                    
                    
                        | THE HANDY BANDIT LLC | 
                        L24000531289 | 
                        Active | 
                    
                    
                        | HANDY BANDY L.L.C. | 
                        L20000049396 | 
                        INACT | 
                    
                    
                        | HANDY BARONG L.L.C. | 
                        L18000266832 | 
                        INACT | 
                    
                    
                        | HANDY & BARRY ENTERPRISES, INC. | 
                        F52726 | 
                        INACT | 
                    
                    
                        | HANDY BART INC | 
                        P20000008624 | 
                        INACT | 
                    
                    
                        | HANDY BEACH GOODS, LLC | 
                        L22000473026 | 
                        Active | 
                    
                    
                        | HANDY BEACH QUEENING "LLC" | 
                        L22000054840 | 
                        INACT | 
                    
                    
                        | HANDY BEADS LLC | 
                        L25000060186 | 
                        Active |