| SIFA-SINTHESI DESIGNER STORES, INC. | 
                        P97000000107 | 
                        INACT | 
                    
                    
                        | SIFAS USA, L.L.C. | 
                        L05000070776 | 
                        INACT/UA | 
                    
                    
                        | SIFA USA, INC. | 
                        P10000037707 | 
                        Active | 
                    
                    
                        | SIFA WEB EXPO CORP. | 
                        P98000071554 | 
                        NAME HS | 
                    
                    
                        | SIF BEHAVIORAL HEALTH LLC | 
                        L23000430425 | 
                        Active | 
                    
                    
                        | SIF CAPITAL LLC | 
                        L12000143031 | 
                        INACT | 
                    
                    
                        | S I F C INTERNATIONAL, INC. | 
                        P99000017374 | 
                        INACT | 
                    
                    
                        | SIF CLAIMS SERVICES LLC | 
                        L15000090865 | 
                        INACT | 
                    
                    
                        | SIFCO, CORP | 
                        P19000002630 | 
                        InActive | 
                    
                    
                        | SIFCO CUSTOM MACHINING COMPANY | 
                        846428 | 
                        INACT | 
                    
                    
                        | SIFCO HOLDINGS, INC. | 
                        850493 | 
                        INACT | 
                    
                    
                        | SIFCO INDUSTRIES, INC. | 
                        P24213 | 
                        INACT | 
                    
                    
                        | SIF CONSULTANTS, INC. | 
                        L44718 | 
                        INACT | 
                    
                    
                        | SIFCOR LLC | 
                        L20000267906 | 
                        INACT | 
                    
                    
                        | S.I.F. DEVELOPMENT CORPORATION | 
                        S41705 | 
                        INACT | 
                    
                    
                        | SIFE CORPORATION | 
                        P03000003106 | 
                        INACT | 
                    
                    
                        | SIFE-ATHLETICS INC. | 
                        P05000162292 | 
                        NAME HS | 
                    
                    
                        | SIFE GENERAL SERVICES LLC | 
                        L16000129519 | 
                        INACT | 
                    
                    
                        | SIFE GRAFIX, LLC | 
                        L16000010673 | 
                        Active | 
                    
                    
                        | SIFE GROUP L.L.C | 
                        L20000210526 | 
                        INACT |