| KIRKLANDS STEEL LLC | 
                        L21000297173 | 
                        Active | 
                    
                    
                        | KIRKLAND'S STORES, INC. | 
                        F00000000397 | 
                        Active | 
                    
                    
                        | KIRKLANDS SUMMER RAIN NEO MASTIFFS INC | 
                        P05000131691 | 
                        INACT | 
                    
                    
                        | KIRKLAND'S SUPER MARKET, INC. | 
                        320637 | 
                        INACT | 
                    
                    
                        | KIRKLAND'S SURPLUS CENTER, LLC | 
                        L07000038167 | 
                        INACT | 
                    
                    
                        | KIRKLAND STABLES, INC. | 
                        P97000064460 | 
                        INACT | 
                    
                    
                        | KIRKLAND STANDARDBREDS, INC. | 
                        F97000000947 | 
                        INACT | 
                    
                    
                        | KIRKLAND'S TAX COMPLIANCE, INC. | 
                        V43632 | 
                        INACT | 
                    
                    
                        | KIRKLANDSTEELBUILDINGS, LLC | 
                        L08000011251 | 
                        INACT | 
                    
                    
                        | KIRKLAND'S TILE & MARBLE INC. | 
                        P02000069235 | 
                        INACT | 
                    
                    
                        | KIRKLAND'S TREE SERVICE INC | 
                        P09000089859 | 
                        Active | 
                    
                    
                        | KIRKLAND STUCCO, INC. | 
                        P00000099072 | 
                        INACT | 
                    
                    
                        | KIRKLAND'S OF TYRONE SQUARE, ST. PETERSBURG, FL, INC. | 
                        F96000005906 | 
                        INACT | 
                    
                    
                        | KIRKLAND SUBDIVISION, INC. | 
                        N42835 | 
                        INACT | 
                    
                    
                        | KIRKLAND'S OF UNIVERSITY MALL, TAMPA, FL, INC. | 
                        F96000003466 | 
                        INACT | 
                    
                    
                        | KIRKLAND'S OF VOLUSIA MALL, DAYTONA BEACH, FL, INC. | 
                        F97000001542 | 
                        INACT | 
                    
                    
                        | KIRKLANDS WELDING AND FABRICATION LLC | 
                        L17000249250 | 
                        INACT | 
                    
                    
                        | KIRKLANDS WELDING & FABRICATION LLC | 
                        L19000289648 | 
                        INACT | 
                    
                    
                        | KIRKLANDS WELDING & FABRICATION LLC | 
                        L20000268750 | 
                        INACT | 
                    
                    
                        | KIRKLAND'S OF WEST OAKS MALL, ORLANDO, FL INC. | 
                        F96000004480 | 
                        INACT |