| POLARCART, INC. | P00000003818 | INACT | 
                    
                        | POLAR CATERING LLC | L18000038284 | INACT | 
                    
                        | POLAR CHILL HVAC CORP | P24000001372 | InActive | 
                    
                        | POLAR CHIP ICE CO. | 493251 | NAME HS | 
                    
                        | POLAR CHIPS DISTRIBUTING CO OF JACKSONVILLE, INC | 336479 | INACT | 
                    
                        | POLAR CHIPS EXPORT CORP. | 491577 | INACT | 
                    
                        | POLAR CHIPS OF FLORIDA, INC. | 503406 | INACT | 
                    
                        | POLAR CHIPS INTERNATIONAL, INC. | 481458 | INACT | 
                    
                        | POLAR CLEANING, LLC | L24000042187 | InActive | 
                    
                        | POLAR CLEARWATER ASSOCATES LIMITED | A16209 | INACT | 
                    
                        | POLARCO, INC. | 535831 | INACT | 
                    
                        | POLAR COAST CAPITAL LLC | L18000037768 | InActive | 
                    
                        | POLAR COASTER CORPORATION | P98000016602 | INACT | 
                    
                        | POLAR COLD CAPS, LLC | M16000003763 | Active | 
                    
                        | POLAR COLD FRESH LLC. | L16000217906 | INACT | 
                    
                        | POLAR COLD STORAGE CO | 313601 | INACT | 
                    
                        | POLAR COLD STORAGE INC. | F23951 | INACT | 
                    
                        | POLAR COLD STORAGE, INC. | H13357 | INACT | 
                    
                        | POLAR   COMFORT,  INC. | P07000119107 | Active | 
                    
                        | POLAR COMFORT AC LLC | L24000102850 | Active |