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| PALM HARBOR MEDI SPA INC |
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| PALM HARBOR MERCANTILE INC. |
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| PALM HARBOR MERCHANTS ASSOCIATION INC. |
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| PALM HARBOR MONKEE LLC |
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| PALM HARBOR MONTESSORI ACADEMY, INC. |
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| PALM HARBOR MONTESSORI CHARTER SCHOOL, INC. |
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| PALM HARBOR MONTESSORI TEACHER EDUCATION CENTER, INC. |
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| PALM HARBOR MORTGAGE, INC. |
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| PALM HARBOR MORTGAGE, INCORPORATED |
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| PALM HARBOR MORTGAGE ADVISORS, INC. |
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| THE PALM HARBOR MOTEL, LTD. |
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INACT |
