| PANINO CORPORATION | 
                        K22648 | 
                        INACT | 
                    
                    
                        | PANINO CORP | 
                        P25000004843 | 
                        Active | 
                    
                    
                        | PANINO, INC. | 
                        P97000001544 | 
                        INACT | 
                    
                    
                        | PANINO BISTRO CAFFE, CORP. | 
                        P13000043576 | 
                        InActive | 
                    
                    
                        | PANINO AND BREAD, INC. | 
                        P05000072792 | 
                        INACT | 
                    
                    
                        | PANINO DEL RE INC. | 
                        W24000140313 | 
                        Active | 
                    
                    
                        | PANINO EXPRESS CORP. | 
                        P02000045044 | 
                        INACT | 
                    
                    
                        | PANINO FLORIDA LLC | 
                        L24000164587 | 
                        INACT/UA | 
                    
                    
                        | PANINO FOODS LLC | 
                        L17000225147 | 
                        InActive | 
                    
                    
                        | PANINO GUISTO U.S.A., INC. | 
                        P94000021608 | 
                        INACT | 
                    
                    
                        | PANINO HEALTH SERVICES LLC | 
                        L25000464105 | 
                        Active | 
                    
                    
                        | PANINO KOSHER LLC | 
                        L24000484195 | 
                        INACT/UA | 
                    
                    
                        | PANINOMANIA LLC | 
                        L15000049576 | 
                        INACT | 
                    
                    
                        | PANINO PRONTO II, INC. | 
                        P96000044292 | 
                        INACT | 
                    
                    
                        | PANINO'S, INC. | 
                        P01000084167 | 
                        INACT | 
                    
                    
                        | PANINO'S INCORPORATED. | 
                        P04000122005 | 
                        INACT | 
                    
                    
                        | PANINOTECA INC. | 
                        P07000070840 | 
                        Active | 
                    
                    
                        | PANINOTECA INTERNATIONAL, INC. | 
                        P95000067672 | 
                        INACT | 
                    
                    
                        | PANINO TOASTY DELICIOUS CORP | 
                        P24000077340 | 
                        INACT/UA | 
                    
                    
                        | PAN IN PARADISE, LLC | 
                        L24000340440 | 
                        Active |