| MAGIC ISLES, INC. | 
                        506645 | 
                        INACT | 
                    
                    
                        | MAGIC IS THERAPY LLC | 
                        L25000378686 | 
                        Active | 
                    
                    
                        | MAGIC ISUZU OF ORLANDO, INC. | 
                        V33058 | 
                        INACT | 
                    
                    
                        | MAGICITI COMPANY | 
                        P17000084887 | 
                        INACT | 
                    
                    
                        | MAGIC IT SOLUTIONS LLC | 
                        L21000126631 | 
                        InActive | 
                    
                    
                        | MAGI CITY ASSOCIATES, INC. | 
                        P97000052729 | 
                        INACT | 
                    
                    
                        | MAGICITY PROMOTIONS INC | 
                        P12000068697 | 
                        INACT | 
                    
                    
                        | MAGIC IV THERAPY LLC | 
                        L24000063803 | 
                        Active | 
                    
                    
                        | MAGICJACK LP | 
                        B07000000144 | 
                        Active | 
                    
                    
                        | MAGICJACK BUSINESS SUBSIDIARY, INC. | 
                        P16000022747 | 
                        NAME HS | 
                    
                    
                        | MAGICJACK HOLDINGS CORPORATION | 
                        F07000002302 | 
                        INACT | 
                    
                    
                        | MAGICJACK  LATINOAMERICA  INC | 
                        P09000069865 | 
                        INACT | 
                    
                    
                        | MAGIC JACK MOVING SPECIALISTS LLC | 
                        L18000037826 | 
                        INACT | 
                    
                    
                        | MAGIC JACKS CLEAN RIDES, INC. | 
                        P09000019524 | 
                        INACT | 
                    
                    
                        | MAGICJACK SMB, INC. | 
                        P16000002630 | 
                        Active | 
                    
                    
                        | MAGIC JADE ENTERPRISES, INC. | 
                        P15000066609 | 
                        INACT | 
                    
                    
                        | MAGIC OF JAFO LLC | 
                        L20000141642 | 
                        INACT | 
                    
                    
                        | MAGIC JANITORAL SERVICES INC. | 
                        P02000114078 | 
                        INACT | 
                    
                    
                        | MAGIC JANITORIAL CORP | 
                        P04000093401 | 
                        INACT | 
                    
                    
                        | MAGIC JANITORIAL SERVICES, INC. | 
                        G50548 | 
                        INACT |