| LINENS-N-MORE, INC. | 
                        P05000004275 | 
                        INACT | 
                    
                    
                        | LINENS 'N' SUCH, INCORPORATED | 
                        567567 | 
                        INACT | 
                    
                    
                        | LINENS 'N' THINGS, INCORPORATED | 
                        567567 | 
                        NAME HS | 
                    
                    
                        | LINENS 'N THINGS, INC. | 
                        857811 | 
                        INACT | 
                    
                    
                        | LINENS 'N THINGS, INC. | 
                        F99000005008 | 
                        INACT | 
                    
                    
                        | LINENS-N-THINGS DECOR RENTAL LLC | 
                        L19000132477 | 
                        INACT | 
                    
                    
                        | LINEN SOLUTIONS, LLC | 
                        L06000082969 | 
                        INACT | 
                    
                    
                        | LINENS ON LOAN, LLC | 
                        L12000056141 | 
                        Active | 
                    
                    
                        | LINENS & OTHER THINGS, INC. | 
                        F75447 | 
                        INACT | 
                    
                    
                        | LINEN SOURCE, INC. | 
                        L48216 | 
                        NAME HS | 
                    
                    
                        | LINEN SOURCE, INC. | 
                        L48216 | 
                        NAME HS | 
                    
                    
                        | LINEN SOURCE, INC. | 
                        P97000108306 | 
                        INACT/MG | 
                    
                    
                        | LINEN SOURCE ACQUISITION LLC | 
                        M10000000958 | 
                        INACT | 
                    
                    
                        | LINEN SOURCE HOLDING, INC. | 
                        L48216 | 
                        NAME HS | 
                    
                    
                        | LINEN'S OUTLET, INC. | 
                        P99000110505 | 
                        INACT | 
                    
                    
                        | LINENS OF PARIS, INC. | 
                        F53704 | 
                        INACT | 
                    
                    
                        | LINENSPECIALTY COMPANY | 
                        P22000064385 | 
                        INACT | 
                    
                    
                        | LINENSPECIALTY COMPANY | 
                        P24000020093 | 
                        Active | 
                    
                    
                        | LINENS PLUS, INC. | 
                        G26570 | 
                        INACT | 
                    
                    
                        | LINENS PLUS OF BONITA SPRINGS, INC. | 
                        K62735 | 
                        INACT |