| NEPTUNE WAREHOUSE, LTD. | A98000001237 | INACT | 
                    
                        | NEPTUNE WAREHOUSE, INC. | P98000035053 | INACT | 
                    
                        | NEPTUNE WATERBEDS, INC. | F94555 | INACT | 
                    
                        | NEPTUNE WATERCRAFT, INC. | P95000040319 | INACT | 
                    
                        | NEPTUNE WATER SERVICE INC. | J90680 | INACT | 
                    
                        | NEPTUNE WATERSPORTS, LLC | L20000247469 | InActive | 
                    
                        | NEPTUNE WATER SPORTS LLC | L22000174364 | InActive | 
                    
                        | NEPTUNE WATER TREATMENT LLC | L18000007883 | Active | 
                    
                        | NEPTUNE WATER WORLD, INC. | G55448 | NAME HS | 
                    
                        | NEPTUNE WAY INVESTMENTS, LLC | L12000134062 | INACT | 
                    
                        | NEPTUNE WHOLESALE INC. | L61835 | Active | 
                    
                        | NEPTUNE WHOLESALE & LIQUIDATIONS LLC | L18000067200 | INACT/UA | 
                    
                        | NEPTUNE WINCH CORP | 344632 | INACT | 
                    
                        | NEPTUNE WINDOWS & DOORS INC | P17000025939 | INACT | 
                    
                        | NEPTUNE WINDOWS & DOORS INC. | P20000080585 | INACT | 
                    
                        | NEPTUNE WIRELESS INC | P04000066420 | INACT | 
                    
                        | NEPTUNE WOODWORKS LLC | L18000111996 | InActive | 
                    
                        | NEPTUNE WORLD, INC. | P00000108437 | INACT | 
                    
                        | NEPTUNE WORLD-WIDE MOVING OF FLORIDA, INC. | 325599 | INACT/MG | 
                    
                        | NEPTUNE WPB LLC | L18000102452 | Active |