| HELWA NAILS LLC | 
                        L14000096274 | 
                        INACT | 
                    
                    
                        | HELWARD ASSOCIATES, INC. | 
                        K89796 | 
                        INACT | 
                    
                    
                        | HEL-WAY, INC. | 
                        593246 | 
                        INACT | 
                    
                    
                        | HELWEL CORPORATION | 
                        680479 | 
                        INACT | 
                    
                    
                        | HELWIG INC | 
                        P19000041353 | 
                        INACT | 
                    
                    
                        | HELWIG CONSULTING SERVICES, LLC | 
                        L07000066211 | 
                        Active | 
                    
                    
                        | HELWIG & FAGAN, P.A. | 
                        601317 | 
                        NAME HS | 
                    
                    
                        | THE HELWIG FOURTH LIMITED PARTNERSHIP | 
                        A94000001316 | 
                        INACT | 
                    
                    
                        | HELWIG & HAMILTON, P.A. | 
                        601317 | 
                        NAME HS | 
                    
                    
                        | HELWIG HOLDINGS, LLC | 
                        L22000376186 | 
                        Active | 
                    
                    
                        | HELWIG MOTORS, INC. | 
                        M42227 | 
                        INACT | 
                    
                    
                        | HELWIG SCIENTIFIC INCORPORATED | 
                        P13000003837 | 
                        INACT | 
                    
                    
                        | THE HELWIG SECOND LIMITED PARTNERSHIP | 
                        A94000001315 | 
                        INACT | 
                    
                    
                        | HELWIG & TODD, P.A. | 
                        601317 | 
                        INACT | 
                    
                    
                        | HELWIG & TODD TITLE SERVICES, L.L.C. | 
                        L04000092577 | 
                        INACT | 
                    
                    
                        | HELWILL TRUCKING LLC | 
                        L13000067647 | 
                        Active | 
                    
                    
                        | HELWING FINE ART, INC. | 
                        P00000027994 | 
                        INACT | 
                    
                    
                        | HEL & WMH  INC | 
                        P08000031133 | 
                        INACT | 
                    
                    
                        | HELWYL LLC | 
                        L23000525084 | 
                        Active | 
                    
                    
                        | HELY, INC. | 
                        526043 | 
                        INACT |