| PENNETT TECHNOLOGY SYSTEMS, L.L.C. | 
                        L00000003591 | 
                        INACT | 
                    
                    
                        | PENNEURO MARKETING INC. | 
                        F97000005371 | 
                        INACT | 
                    
                    
                        | PENNEWELL COYLE FUND, LLC | 
                        L23000302187 | 
                        Active | 
                    
                    
                        | PENNEWELL ENTERPRISE, LLC | 
                        L10000081899 | 
                        INACT | 
                    
                    
                        | PENNEWS INC. | 
                        L30455 | 
                        INACT | 
                    
                    
                        | PENNEX, INC. | 
                        308949 | 
                        INACT | 
                    
                    
                        | PENN EXPRESS INC | 
                        P19000084598 | 
                        Active | 
                    
                    
                        | PENNEY, INC. | 
                        P07000060625 | 
                        NAME HS | 
                    
                    
                        | PENNEY APPRAISALS, INC. | 
                        P07000060625 | 
                        Active | 
                    
                    
                        | PENNEY AUTOMOTIVE REPAIR INC | 
                        P12000046971 | 
                        Active | 
                    
                    
                        | PENNEY BOOK STORE, INC. | 
                        117723 | 
                        INACT | 
                    
                    
                        | PENNEY CONSTRUCTION LLC | 
                        L24000071587 | 
                        InActive | 
                    
                    
                        | PENNEY CONSULTING GROUP, INC. | 
                        P97000098079 | 
                        INACT | 
                    
                    
                        | PENNEY CONSULTING AND SOLUTIONS LLC | 
                        L20000149928 | 
                        InActive | 
                    
                    
                        | PENNEY CORKED LLC | 
                        L16000187180 | 
                        INACT | 
                    
                    
                        | PENNEY CREEK CORPORATION | 
                        P03000090766 | 
                        INACT | 
                    
                    
                        | PENNEY CUSTOM TRIM LLC | 
                        L06000114485 | 
                        INACT | 
                    
                    
                        | PENNEY DESIGN GROUP, LLC | 
                        M14000003537 | 
                        Active | 
                    
                    
                        | PENNEY ENTERPRISES, INC. | 
                        P93000023646 | 
                        INACT | 
                    
                    
                        | PENNEY FARMS AUTO SVC., INC. | 
                        P98000017151 | 
                        INACT |