| PHELPS MACHINE, WELDING AND FABRICATION, INC. | 
                        G96386 | 
                        Active | 
                    
                    
                        | PHELPS MAID TO ORDER, INC. | 
                        F64719 | 
                        NAME HS | 
                    
                    
                        | PHELPS MANAGEMENT CO., INC. | 
                        P02000004273 | 
                        INACT | 
                    
                    
                        | PHELPS MANAGEMENT, INC. | 
                        P98000106375 | 
                        INACT | 
                    
                    
                        | PHELPS MARINE SERVICES, INC. | 
                        P07000098655 | 
                        Active | 
                    
                    
                        | PHELPS MARKETING CORPORATION | 
                        P16000027295 | 
                        Active | 
                    
                    
                        | PHELPS MARKETING ALLIANCE INC. | 
                        P96000059501 | 
                        INACT | 
                    
                    
                        | PHELPS MARTIN MEDIA INC. | 
                        F07000003330 | 
                        NAME HS | 
                    
                    
                        | PHELPS MECHANICAL CONTRACTORS, INC. | 
                        858360 | 
                        INACT | 
                    
                    
                        | PHELPS MEDIA GROUP, INC. | 
                        P03000154847 | 
                        Active | 
                    
                    
                        | PHELPS MEDICAL LLC | 
                        L18000127009 | 
                        INACT | 
                    
                    
                        | PHELPS MINISTRIES, INC. | 
                        N98000004162 | 
                        INACT | 
                    
                    
                        | PHELPS MINISTRIES INTERNATIONAL, INC. | 
                        N21000004793 | 
                        Active | 
                    
                    
                        | THE PHELPS-MOORE COMPANY | 
                        579184 | 
                        INACT/MG | 
                    
                    
                        | PHELPS MORTGAGE, LLC | 
                        L03000037286 | 
                        INACT | 
                    
                    
                        | PHELPS' NATURE TREASURES, INC. | 
                        P97000076363 | 
                        INACT | 
                    
                    
                        | PHELPS NURSERIES INC | 
                        217721 | 
                        INACT | 
                    
                    
                        | PHELPS NURSERY, INC | 
                        397604 | 
                        INACT | 
                    
                    
                        | PHELPSONIAN ENTERPRISES LLC | 
                        L11000072577 | 
                        INACT | 
                    
                    
                        | PHELPS PAINTING & FINISHING, LLC | 
                        L25000153076 | 
                        Active |