| PHELPS 26B, LLC | 
                        L13000103741 | 
                        Active | 
                    
                    
                        | PHELPS 26C, LLC | 
                        L13000103743 | 
                        Active | 
                    
                    
                        | PHELPS 6363, LLC | 
                        L04000078744 | 
                        Active | 
                    
                    
                        | PHELPS ACQUISITION CORPORATION | 
                        K52302 | 
                        INACT | 
                    
                    
                        | PHELPS ADAM HOLDINGS, LLC | 
                        L23000030551 | 
                        Active | 
                    
                    
                        | PHELPS ADJUSTING INC. | 
                        P18000101750 | 
                        InActive | 
                    
                    
                        | PHELPS ADJUSTING | 
                        W18000078664 | 
                        Active | 
                    
                    
                        | PHELPS AFFORDABLE LAWNCARE LLC | 
                        L24000378134 | 
                        INACT/UA | 
                    
                    
                        | PHELPS ALUMINUM LLC | 
                        L16000086164 | 
                        Active | 
                    
                    
                        | PHELPS ALUMINUM AND SUPPLY COMPANY, LTD. | 
                        A10779 | 
                        INACT | 
                    
                    
                        | PHELPS ALUMINUM & SUPPLY, LLC | 
                        L03000052247 | 
                        INACT | 
                    
                    
                        | PHELPS ASSOCIATES, INC. | 
                        441165 | 
                        INACT | 
                    
                    
                        | PHELPS ASSOCIATES, INC. | 
                        H17347 | 
                        Active | 
                    
                    
                        | PHELPS & ASSOCIATES, LLC | 
                        L05000083528 | 
                        INACT | 
                    
                    
                        | PHELPS & ASSOCIATES, INC. | 
                        P05000098488 | 
                        INACT | 
                    
                    
                        | PHELPS AUTO UPHOLSTERY, LLC | 
                        L15000091074 | 
                        Active | 
                    
                    
                        | PHELPS BENEFIT & RESOURCE GROUP INC | 
                        P20000098255 | 
                        Active | 
                    
                    
                        | PHELPS -BILL- BIRDS OF PREY INC | 
                        254096 | 
                        INACT | 
                    
                    
                        | PHELPS BROTHERS AUTO BODY & REPAIR, INC. | 
                        J63663 | 
                        INACT | 
                    
                    
                        | PHELPS & BRUCE INC | 
                        101306 | 
                        INACT |