| SIERRA MYLAN, INC. | 
                        P00000081645 | 
                        INACT | 
                    
                    
                        | SIERRA COMPANY OF NAPLES, INC. | 
                        P02000091547 | 
                        INACT | 
                    
                    
                        | SIERRA NATURAL SOLUTIONS LLC | 
                        L20000383921 | 
                        InActive | 
                    
                    
                        | SIERRA NAUTICO, INC. | 
                        310994 | 
                        INACT | 
                    
                    
                        | SIERRA NETO CORP | 
                        P19000048149 | 
                        Active | 
                    
                    
                        | SIERRA NETWORK, INC. | 
                        F18000003982 | 
                        NAME HS | 
                    
                    
                        | SIERRA NETWORKS, INC. | 
                        F95000003087 | 
                        INACT | 
                    
                    
                        | THE SIERRA-NEVADA CORPORATION | 
                        197776 | 
                        INACT | 
                    
                    
                        | SIERRA NEVADA CORPORATION | 
                        F01000001682 | 
                        INACT | 
                    
                    
                        | SIERRA/NEVADA LTD., INC. | 
                        G01004 | 
                        INACT | 
                    
                    
                        | SIERRA NEVADA COMPANY, LLC | 
                        M23000014028 | 
                        Active | 
                    
                    
                        | SIERRA NEVADA, INC. | 
                        P93000015744 | 
                        INACT | 
                    
                    
                        | SIERRA NEVADA BREWING CO. | 
                        P21154 | 
                        Active | 
                    
                    
                        | SIERRA NEVADA CAPITAL, INC. | 
                        P11000064948 | 
                        INACT | 
                    
                    
                        | SIERRA NEVADA CAPITAL PARTNERS, LLC | 
                        L12000022852 | 
                        INACT | 
                    
                    
                        | SIERRA NEVADA EARTH SENSING, INC. | 
                        G99784 | 
                        INACT | 
                    
                    
                        | SIERRA NEVADA ENTERPRISES, INC. | 
                        P02000042592 | 
                        INACT | 
                    
                    
                        | SIERRA NEVADA EPL, INC. | 
                        F24000004260 | 
                        Active | 
                    
                    
                        | SIERRA NEVADA GROUP, INC. | 
                        F98000004919 | 
                        INACT | 
                    
                    
                        | SIERRA NEVADA GROUP, L.L.C. | 
                        L12000134729 | 
                        INACT |