| SAILING CAPITOL, LLC | 
                        L21000470437 | 
                        INACT | 
                    
                    
                        | SAILING CAPTAIN LLC | 
                        L24000000636 | 
                        Active | 
                    
                    
                        | SAILING CASSIOPEIA, LLC | 
                        L22000017665 | 
                        Active | 
                    
                    
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                        L09000053712 | 
                        INACT | 
                    
                    
                        | SAILING CATA LLC | 
                        L16000112449 | 
                        Active | 
                    
                    
                        | SAILING CENTER, INC. | 
                        N05964 | 
                        Active | 
                    
                    
                        | SAILING CENTER OF THE AMERICAS, INC. | 
                        P99000026842 | 
                        INACT | 
                    
                    
                        | SAILING CHARTER DUNEDIN, LLC | 
                        L25000434170 | 
                        Active | 
                    
                    
                        | SAILING CHARTER GROUP, LLC | 
                        L13000149210 | 
                        INACT | 
                    
                    
                        | SAILING CHARTERS, INC. | 
                        H71608 | 
                        INACT | 
                    
                    
                        | SAILING CHARTERS OF PENSACOLA BEACH, INC. | 
                        P93000042858 | 
                        INACT | 
                    
                    
                        | SAILING CHARTERS UNLIMITED LLC | 
                        M16000006614 | 
                        InActive | 
                    
                    
                        | SAILING CHEF, INC. | 
                        P03000133020 | 
                        INACT | 
                    
                    
                        | SAILING CLOUDS LLC | 
                        L21000263834 | 
                        Active | 
                    
                    
                        | THE SAILING CLUB, INC. | 
                        N97000000974 | 
                        Active | 
                    
                    
                        | SAILING CLUB CORPORATION                                                                                                                        % S GOLDBERG | 
                        359291 | 
                        INACT | 
                    
                    
                        | SAILING COACH LLC | 
                        L20000223072 | 
                        INACT | 
                    
                    
                        | SAILING COMFORTABLY NUMB LLC | 
                        L22000285717 | 
                        Active | 
                    
                    
                        | SAILING CONATION LLC | 
                        L21000512286 | 
                        Active | 
                    
                    
                        | SAILING CONCEPTS LLC | 
                        L14000107884 | 
                        INACT |