| NET PEOPLE USA, INC. | 
                        P04000166285 | 
                        INACT | 
                    
                    
                        | NETPERF, INC. | 
                        P93000031219 | 
                        INACT | 
                    
                    
                        | NET PERFORMANCE CORP. | 
                        P11000107065 | 
                        INACT | 
                    
                    
                        | NET PERFORMANCE MARKETING, INC. | 
                        P00000075910 | 
                        INACT | 
                    
                    
                        | NETPETCARE, INC. | 
                        P00000091386 | 
                        INACT | 
                    
                    
                        | NETPET ETC., INC. | 
                        P04000024449 | 
                        INACT | 
                    
                    
                        | NET-PHARMA LLC | 
                        L09000018328 | 
                        INACT | 
                    
                    
                        | NETPHILES INC | 
                        P99000035627 | 
                        INACT | 
                    
                    
                        | NETPHILIE, INC. | 
                        F08000001892 | 
                        CROSS RF | 
                    
                    
                        | NETPHILIE, FLORIDA BRANCH, INC. | 
                        F08000001892 | 
                        INACT | 
                    
                    
                        | NETPHOCUS, INC. | 
                        P99000101487 | 
                        INACT | 
                    
                    
                        | THE NET PHONE COMPANY | 
                        M05000004244 | 
                        INACT | 
                    
                    
                        | NET PHONE INC. | 
                        P03000075027 | 
                        INACT | 
                    
                    
                        | NETPHONE, CORP | 
                        P13000083965 | 
                        INACT | 
                    
                    
                        | NETPHONE | 
                        T01994 | 
                        INACT | 
                    
                    
                        | NET PHONE BLUE, LLC | 
                        L02000008697 | 
                        INACT | 
                    
                    
                        | NETPHONE COMMUNICATIONS, INC. | 
                        P03000012251 | 
                        Active | 
                    
                    
                        | NETPHONE COMMUNICATIONS INTERNATIONAL, INC | 
                        P16000062796 | 
                        INACT | 
                    
                    
                        | NET PHONE PERU INTERNATIONAL USA CORP | 
                        P06000080551 | 
                        INACT | 
                    
                    
                        | NETPHONE USA CORP | 
                        P03000124247 | 
                        INACT |