| S.P. AIR CHARTER, INC. | 
                        H97961 | 
                        INACT | 
                    
                    
                        | S&P AIRCRAFT INTERIOR, CORP. | 
                        P03000119053 | 
                        INACT | 
                    
                    
                        | SP AIR DUCTS LLC | 
                        L24000237080 | 
                        INACT/UA | 
                    
                    
                        | SPAIRES INC | 
                        P13000077107 | 
                        Active | 
                    
                    
                        | SPA IRINA OF PALM BEACH LLC | 
                        L21000022633 | 
                        INACT/UA | 
                    
                    
                        | SPAIRO, LLC | 
                        L24000333416 | 
                        InActive | 
                    
                    
                        | SPAIR PARTS INC | 
                        327088 | 
                        INACT | 
                    
                    
                        | THE S & P AIRPLANE COMPANY LTD. | 
                        A13445 | 
                        INACT | 
                    
                    
                        | S & P AIR QUALITY SERVICES, INC | 
                        P08000074434 | 
                        Active | 
                    
                    
                        | SPAIRWAYS CORPORATION | 
                        P22000054507 | 
                        INACT/UA | 
                    
                    
                        | SPAI-SONS U.S.A. CORP. | 
                        P95000073439 | 
                        INACT | 
                    
                    
                        | SPAISSIMO PURE SPA COLLECTION, LLC | 
                        L08000070468 | 
                        NAME HS | 
                    
                    
                        | SPAIT, INC. | 
                        H02619 | 
                        INACT | 
                    
                    
                        | SPA IT'S TIME TO RELAX, CORP | 
                        P02000116284 | 
                        INACT | 
                    
                    
                        | SPA IVS IN  KEY WEST LLC | 
                        L17000234630 | 
                        INACT | 
                    
                    
                        | SPAJ LLC | 
                        L21000256828 | 
                        INACT/UA | 
                    
                    
                        | SPA JACKSONVILLE, INC. | 
                        P04000162364 | 
                        INACT | 
                    
                    
                        | SPA JARDIN, INC. | 
                        P00000029203 | 
                        Active | 
                    
                    
                        | SPA JOI DE VIE, INC. | 
                        P98000040790 | 
                        INACT | 
                    
                    
                        | SPA JOLI, LLC | 
                        L06000081012 | 
                        INACT |