| J & P YINGER SALES, INC. | 
                        P99000029154 | 
                        INACT | 
                    
                    
                        | JPYL INC. | 
                        P15000077551 | 
                        InActive | 
                    
                    
                        | JP&YL TRANSPORT SERVICES LLC | 
                        L24000188563 | 
                        Active | 
                    
                    
                        | JPYM, L.L.C. | 
                        L04000024682 | 
                        INACT | 
                    
                    
                        | JPY MANAGEMENT LLC | 
                        L22000163385 | 
                        Active | 
                    
                    
                        | JPY MERCHANDISE & MULTISERVICE LLC | 
                        L11000029411 | 
                        INACT | 
                    
                    
                        | JP Y MI FAMILIA, LLC | 
                        L16000181935 | 
                        INACT | 
                    
                    
                        | JPYN PRODUCTS LLC | 
                        L21000129255 | 
                        INACT | 
                    
                    
                        | JP & YO LLC | 
                        L23000206770 | 
                        Active | 
                    
                    
                        | JPYOGA LLC | 
                        L22000477001 | 
                        Active | 
                    
                    
                        | JP YOGURT, INC | 
                        P13000091794 | 
                        Active | 
                    
                    
                        | JP YOUNG FINANCIAL LLC | 
                        L04000067242 | 
                        INACT | 
                    
                    
                        | JP&YOYO PRODUCTIONS LLC | 
                        L12000087586 | 
                        INACT | 
                    
                    
                        | JP&YP LLC | 
                        L15000066661 | 
                        Active | 
                    
                    
                        | J.P.Y. PROFESSIONALS, INC. | 
                        P04000086233 | 
                        NAME HS | 
                    
                    
                        | JPY REALTY LLC | 
                        L24000112515 | 
                        INACT/UA | 
                    
                    
                        | JPY SALVAGE AND DISMANTLE AUTO PARTS LLC | 
                        L21000067150 | 
                        INACT | 
                    
                    
                        | JPY SERVICES LLC | 
                        L25000279513 | 
                        Active | 
                    
                    
                        | J.P.Y. SOCCER ACADEMY, INC. | 
                        P11000076568 | 
                        Active | 
                    
                    
                        | JPY TRAVEL AGENCY LLC | 
                        L20000088746 | 
                        InActive |