| HIGH VALUE, INC. | 
                        G52931 | 
                        INACT | 
                    
                    
                        | HIGH VALUE, LLC | 
                        L21000276710 | 
                        Active | 
                    
                    
                        | HIGH VALUE ADVISORS LLC | 
                        L22000164012 | 
                        InActive | 
                    
                    
                        | HIGH VALUE APPAREL L.L.C | 
                        L22000063163 | 
                        INACT | 
                    
                    
                        | HIGH VALUE ATHLETICS LLC | 
                        L23000153080 | 
                        INACT | 
                    
                    
                        | HIGH VALUE COMMUNICATIONS, LLC | 
                        L14000125578 | 
                        INACT | 
                    
                    
                        | HIGH VALUE COMMUNICATIONS, INC. | 
                        P17000007589 | 
                        INACT | 
                    
                    
                        | HIGH VALUE CONSTRUCTION GROUP LLC | 
                        L22000168253 | 
                        Active | 
                    
                    
                        | HIGH VALUE CONSULTING USA, CORP. | 
                        P06000073416 | 
                        INACT | 
                    
                    
                        | HIGH VALUE CONSULTING USA, CORP. | 
                        P15000002327 | 
                        INACT | 
                    
                    
                        | HIGH VALUE CORPORATE SERVICES LLC | 
                        L17000233341 | 
                        Active | 
                    
                    
                        | HIGH VALUE COSSET, LLC | 
                        L23000163427 | 
                        INACT | 
                    
                    
                        | HIGH VALUE DISTRIBUTION INC | 
                        P23000034978 | 
                        Active | 
                    
                    
                        | HIGH VALUE ENTERPRISES, L.L.C. | 
                        L15000079791 | 
                        Active | 
                    
                    
                        | HIGH VALUE ESTATES LLC | 
                        L25000050860 | 
                        Active | 
                    
                    
                        | HIGH VALUE FINANCE LLC | 
                        L24000431717 | 
                        Active | 
                    
                    
                        | HIGH VALUE FINANCIAL LLC | 
                        L21000281899 | 
                        INACT | 
                    
                    
                        | HIGH VALUE GYM CLUB LLC | 
                        L25000412085 | 
                        Active | 
                    
                    
                        | HIGH VALUE INVESTMENT CORPORATION, INC. | 
                        657571 | 
                        INACT | 
                    
                    
                        | HIGH VALUE INVESTMENTS LLC | 
                        L21000280265 | 
                        InActive |