| MITELEFONICA, INC. | 
                        P00000042915 | 
                        INACT | 
                    
                    
                        | MITELEFONICA.COM, INC. | 
                        P00000042915 | 
                        NAME HS | 
                    
                    
                        | MITEL ENTERPRISES INC. | 
                        L05341 | 
                        INACT | 
                    
                    
                        | MITEL ENTERPRISES LLC | 
                        L10000081519 | 
                        INACT | 
                    
                    
                        | MITEL FINANCE CORPORATION | 
                        P09361 | 
                        INACT | 
                    
                    
                        | MITEL INDUSTRIES, INC. | 
                        J25631 | 
                        INACT | 
                    
                    
                        | MITE-LITE | 
                        925829 | 
                        INACT | 
                    
                    
                        | MITEL NETSOLUTIONS, INC. | 
                        P33309 | 
                        NAME HS | 
                    
                    
                        | MITEL NETWORKS, INC. | 
                        845059 | 
                        INACT | 
                    
                    
                        | MITEL NETWORKS, INC. | 
                        F14000004156 | 
                        Active | 
                    
                    
                        | MITEL NETWORKS SOLUTIONS, INC. | 
                        P34928 | 
                        INACT | 
                    
                    
                        | MITELO INVESTMENTS, INC. | 
                        P06000026455 | 
                        INACT | 
                    
                    
                        | MITEL REALTY GROUP, PLLC | 
                        L18000194131 | 
                        INACT | 
                    
                    
                        | MITEL SEMICONDUCTOR, INC. | 
                        F00000002304 | 
                        INACT | 
                    
                    
                        | MI-TEL SYSTEMS, INC. | 
                        M74105 | 
                        INACT | 
                    
                    
                        | MITEL TECHNOLOGIES, INC. | 
                        P20891 | 
                        Active | 
                    
                    
                        | MITEL TELECOMMUNICATIONS SYSTEMS, INC. | 
                        P34928 | 
                        NAME HS | 
                    
                    
                        | MITEL TELEPHONE SYSTEMS, INC. | 
                        P34928 | 
                        NAME HS | 
                    
                    
                        | MITEM CORPORATION | 
                        F02000000798 | 
                        INACT | 
                    
                    
                        | MITE MAINTENANCE, LLC | 
                        L01000006832 | 
                        Active |