| ROWING ASSOCIATION OF NAPLES, INC. | 
                        N00000002125 | 
                        Active | 
                    
                    
                        | ROWING ASSOCIATION OF SOUTHWEST FLORIDA, INC. | 
                        N94000004344 | 
                        INACT | 
                    
                    
                        | ROWING CAPITAL LLC | 
                        L16000062604 | 
                        InActive | 
                    
                    
                        | ROWING CENTER USA, LLC | 
                        M15000003106 | 
                        INACT | 
                    
                    
                        | ROWING CLUB AT THE UNIVERSITY OF SOUTH FLORIA, INC. | 
                        N04000000640 | 
                        INACT | 
                    
                    
                        | ROWING CLUB OF THE PALM BEACHES, INC. | 
                        N20000005846 | 
                        Active | 
                    
                    
                        | THE ROWING EMPORIUM, LLC | 
                        L06000002703 | 
                        INACT | 
                    
                    
                        | ROWING FOR LIFE, INC. | 
                        N17000002432 | 
                        Active | 
                    
                    
                        | ROWING IN COLOR LLC | 
                        L22000219473 | 
                        INACT | 
                    
                    
                        | ROWING RENTAL LLC | 
                        L14000167109 | 
                        INACT | 
                    
                    
                        | ROWING RENTAL CORP | 
                        W20000129190 | 
                        Active | 
                    
                    
                        | ROWING RESOURCE CENTER, LLC | 
                        L17000057271 | 
                        InActive | 
                    
                    
                        | ROWINGSTAR INC | 
                        P21000007711 | 
                        InActive | 
                    
                    
                        | THE ROWING TEAM, LLC | 
                        M21000013250 | 
                        InActive | 
                    
                    
                        | ROWING WALLS LLC | 
                        L22000292076 | 
                        Active | 
                    
                    
                        | ROWIN LUGGAGE & LEATHER GOODS, INC. | 
                        472167 | 
                        INACT | 
                    
                    
                        | ROWINS PERSONAL FITNESS CENTRE, INC. | 
                        P96000031743 | 
                        INACT | 
                    
                    
                        | ROW INSURANCE GROUP FL, LLC | 
                        L25000259935 | 
                        Active | 
                    
                    
                        | R.O.W. INVESTMENT GROUP, LLC | 
                        L17000071119 | 
                        Active | 
                    
                    
                        | ROW INVESTMENTS LLC | 
                        L22000207273 | 
                        INACT/CV |