| RECOSOL, INC. | 
                        P04650 | 
                        INACT | 
                    
                    
                        | RECO SOLUTIONS INC | 
                        P23000011167 | 
                        INACT/UA | 
                    
                    
                        | RECOS PUBLISHING CORPORATION | 
                        P08000064776 | 
                        INACT | 
                    
                    
                        | RECOSTA OF MIAMI, INC. | 
                        P95000008346 | 
                        INACT | 
                    
                    
                        | R&E COSTA SERVICES LLC | 
                        L23000491403 | 
                        Active | 
                    
                    
                        | R-ECO SYSTEM, "LLC" | 
                        L10000041701 | 
                        INACT | 
                    
                    
                        | RECOT INC | 
                        355740 | 
                        INACT | 
                    
                    
                        | RECO TECHNOLOGY INC. | 
                        P93000053985 | 
                        INACT | 
                    
                    
                        | RECOTECH PROPERTY US LLC | 
                        L21000242168 | 
                        Active | 
                    
                    
                        | RECOTHEQUE, INC. | 
                        G94263 | 
                        INACT | 
                    
                    
                        | REC-O-TIQUE, INC. | 
                        361301 | 
                        INACT | 
                    
                    
                        | RECO TO FORTUNE LLC | 
                        L25000494229 | 
                        Active | 
                    
                    
                        | RECOTON CORPORATION | 
                        P32865 | 
                        INACT | 
                    
                    
                        | RECOTON ACCESSORIES, INC. | 
                        F01000003428 | 
                        INACT | 
                    
                    
                        | RECOTON AUDIO CORPORATION | 
                        F97000001992 | 
                        INACT | 
                    
                    
                        | RECOTON EUROPEAN HOLDINGS, INC. | 
                        F98000003421 | 
                        NAME HS | 
                    
                    
                        | RECOTON HOME AUDIO, INC. | 
                        F98000000731 | 
                        INACT | 
                    
                    
                        | RECOTON INTERNATIONAL HOLDINGS, INC. | 
                        F98000003420 | 
                        INACT | 
                    
                    
                        | RECOTON INTERNATIONAL HOLDINGS, INC. | 
                        F98000003421 | 
                        INACT | 
                    
                    
                        | RECOTON MOBILE ELECTRONICS, INC. | 
                        F01000003425 | 
                        INACT |