| LUGANO GROUP CORP. | 
                        P07000072884 | 
                        INACT | 
                    
                    
                        | LUGANO GROUP INC | 
                        P23000040861 | 
                        Active | 
                    
                    
                        | THE LUGANO GROUP, INC. | 
                        P93000054490 | 
                        INACT | 
                    
                    
                        | LUGANO HOLDINGS (FLORIDA), INC. | 
                        P93000086388 | 
                        INACT | 
                    
                    
                        | LUGANO HOMES LLC | 
                        L13000010295 | 
                        InActive | 
                    
                    
                        | LUGANO HOUSE LLC | 
                        L25000406125 | 
                        Active | 
                    
                    
                        | LUGANO II CONDOMINIUM ASSOCIATION, INC. | 
                        N14927 | 
                        INACT/MG | 
                    
                    
                        | LUGANO III CONDOMINIUM ASSOCIATION, INC. | 
                        N20255 | 
                        INACT/MG | 
                    
                    
                        | LUGANO INTERNATIONAL, LLC | 
                        L11000049244 | 
                        INACT | 
                    
                    
                        | LUGANO INVESTMENT GROUP LLC | 
                        L18000197641 | 
                        INACT | 
                    
                    
                        | LUGANO INVESTMENTS, INC. | 
                        H45656 | 
                        INACT | 
                    
                    
                        | LUGANO INVESTMENTS, LLC | 
                        L12000069104 | 
                        INACT | 
                    
                    
                        | LUGANO INVESTMENTS I, LLC | 
                        L08000002525 | 
                        INACT | 
                    
                    
                        | LUGANO INVESTMENTS II, LLC | 
                        L08000020778 | 
                        INACT | 
                    
                    
                        | LUGANO INVESTMENTS V, LLC | 
                        L07000122413 | 
                        INACT | 
                    
                    
                        | LUGANO IV CONDOMINIUM ASSOCIATION, INC. | 
                        N25918 | 
                        INACT/MG | 
                    
                    
                        | LUGANO LAKE LLC | 
                        M19000011063 | 
                        Active | 
                    
                    
                        | LUGANO LAKE LLC | 
                        W19000100257 | 
                        Active | 
                    
                    
                        | LUGANO MANAGEMENT CORPORATION | 
                        S93393 | 
                        INACT | 
                    
                    
                        | LUGANO PHARMACY & DISCOUNT, LLC | 
                        L07000067328 | 
                        INACT |