| MERUSA, INC. | 
                        P05000000940 | 
                        INACT | 
                    
                    
                        | MERUSA AUTO, INC. | 
                        P07000083135 | 
                        INACT | 
                    
                    
                        | MERUSA II, INC. | 
                        P05000067865 | 
                        INACT | 
                    
                    
                        | MERUSA III, INC. | 
                        P05000152064 | 
                        INACT | 
                    
                    
                        | MERUSA IV INC | 
                        P07000054344 | 
                        INACT | 
                    
                    
                        | MERUS ARCHITECTS INC. | 
                        F25000002018 | 
                        Active | 
                    
                    
                        | MERUSA V.,  INC. | 
                        P07000083136 | 
                        INACT | 
                    
                    
                        | MERUS CABLE, INC. | 
                        P07000042591 | 
                        INACT | 
                    
                    
                        | MERUS ENTERPRISE, LLC | 
                        L18000106354 | 
                        INACT | 
                    
                    
                        | MERU SERVICES,LLC | 
                        L18000184042 | 
                        INACT | 
                    
                    
                        | MERUS GLOBAL INVESTMENTS, LLC | 
                        M17000010829 | 
                        Active | 
                    
                    
                        | MER US HOLDINGS, LLC | 
                        L11000069779 | 
                        INACT | 
                    
                    
                        | MERUSLUMIERE, LLC | 
                        L09000069804 | 
                        INACT | 
                    
                    
                        | MERU'S MARKETPLACE LLC | 
                        L23000362777 | 
                        Active | 
                    
                    
                        | MERU SOLUTIONS LLC. | 
                        L17000247521 | 
                        INACT | 
                    
                    
                        | MERUS STRATEGIES, LLC | 
                        L19000014092 | 
                        Active | 
                    
                    
                        | M & E RUSTIC MUEBLES CORP | 
                        P22000037117 | 
                        INACT | 
                    
                    
                        | MERUS TITLE SERVICES, LLC | 
                        L09000025470 | 
                        INACT | 
                    
                    
                        | MERU STORES, LLC. | 
                        L18000176724 | 
                        INACT | 
                    
                    
                        | MERU STUDIO INC | 
                        P21000076843 | 
                        Active |