| NORSTAD, LIMITED CORPORATION | 
                        F05000006721 | 
                        INACT | 
                    
                    
                        | NORSTAD MANAGEMENT, INC. | 
                        J47969 | 
                        INACT | 
                    
                    
                        | NORSTAD REALTY CORP. | 
                        F72878 | 
                        INACT | 
                    
                    
                        | NORSTAN CORP. | 
                        P96000102722 | 
                        INACT | 
                    
                    
                        | NORSTAN APPAREL SHOPS, INC. | 
                        F95000000188 | 
                        INACT | 
                    
                    
                        | NOR-STAN ASSOCIATES, INC. | 
                        G04598 | 
                        INACT | 
                    
                    
                        | NORSTAN COMMUNICATIONS, INC. | 
                        P35399 | 
                        Active | 
                    
                    
                        | NORSTAN CONSULTING, INC. | 
                        F99000000429 | 
                        INACT | 
                    
                    
                        | NORSTAN FINANCIAL SERVICES, INC. | 
                        F98000000617 | 
                        INACT | 
                    
                    
                        | NORSTAN FINANCIAL SERVICES, INC. | 
                        P93000049796 | 
                        INACT | 
                    
                    
                        | NORSTAN INFORMATION SYSTEMS, INC. | 
                        849202 | 
                        INACT | 
                    
                    
                        | NORSTAN INVESTMENTS, LLC | 
                        L08000030432 | 
                        INACT | 
                    
                    
                        | NORSTAN NETWORK SERVICES, INC. | 
                        P36326 | 
                        INACT | 
                    
                    
                        | NORSTAN POOLS, INC. | 
                        M66911 | 
                        INACT | 
                    
                    
                        | NORSTAR INC | 
                        222779 | 
                        INACT | 
                    
                    
                        | NORSTAR LLC | 
                        L17000005681 | 
                        Active | 
                    
                    
                        | NORSTAR, L.L.C., L.C. | 
                        M95000000114 | 
                        INACT | 
                    
                    
                        | NORSTAR INC. | 
                        P06000069930 | 
                        INACT | 
                    
                    
                        | NORSTAR, INC. | 
                        P97000063107 | 
                        INACT | 
                    
                    
                        | NOR-STAR, INC. | 
                        S11353 | 
                        INACT |