| ITELCA INC. | 
                        P02000081114 | 
                        INACT | 
                    
                    
                        | ITELCA  I.T.C. CORP | 
                        P11000108628 | 
                        INACT | 
                    
                    
                        | ITEL CAPITAL SERVICES CORPORATION | 
                        836800 | 
                        INACT/MG | 
                    
                    
                        | ITELCO LLC | 
                        L10000112360 | 
                        INACT | 
                    
                    
                        | ITELCO CORPORATION | 
                        P05873 | 
                        NAME HS | 
                    
                    
                        | ITELCO LATIN AMERICA, INC. | 
                        F88311 | 
                        NAME HS | 
                    
                    
                        | ITELCOM, INC. | 
                        P07000134441 | 
                        INACT | 
                    
                    
                        | I-TEL COMMUNICATIONS, INC. | 
                        F94000005631 | 
                        INACT/MG | 
                    
                    
                        | ITEL COMPUTER CORPORATION | 
                        835412 | 
                        INACT/MG | 
                    
                    
                        | ITEL COMPUTER DIMENSIONS, INC. | 
                        836309 | 
                        INACT | 
                    
                    
                        | ITEL COMPUTER LEASING CORPORATION | 
                        822915 | 
                        INACT | 
                    
                    
                        | ITEL COMPUTER PRODUCTS CORPORATION | 
                        829712 | 
                        INACT | 
                    
                    
                        | ITEL COMPUTER RECEIVABLES CORPORATION | 
                        835533 | 
                        INACT/MG | 
                    
                    
                        | ITELCOM RESEARCH, INC. | 
                        P07000134441 | 
                        NAME HS | 
                    
                    
                        | ITELCOM SECURITY AND COMMUNICATIONS INC. | 
                        P11000084695 | 
                        Active | 
                    
                    
                        | ITEL CONSULTING, INC. | 
                        P01000041291 | 
                        NAME HS | 
                    
                    
                        | ITEL CONTAINERS INTERNATIONAL CORPORATION | 
                        857818 | 
                        INACT | 
                    
                    
                        | I-TELCO SOLUTIONS CO | 
                        P21000026584 | 
                        INACT | 
                    
                    
                        | ITELCO USA, INC. | 
                        P93000030992 | 
                        INACT | 
                    
                    
                        | ITELDA LLC | 
                        L23000024726 | 
                        Active |