| SIP-N-CYCLE LAND CRUISES, LLC | 
                        L19000100404 | 
                        INACT | 
                    
                    
                        | SIP 'N DIP, INC. | 
                        839418 | 
                        INACT | 
                    
                    
                        | SIP N DIP, LLC | 
                        L05000021495 | 
                        INACT | 
                    
                    
                        | SIP N DIP CORP | 
                        P14000045608 | 
                        INACT | 
                    
                    
                        | SIP N DIP DONUTS INC | 
                        P09000057973 | 
                        INACT | 
                    
                    
                        | SIP N DIP DONUTS INC | 
                        P13000002933 | 
                        Active | 
                    
                    
                        | SIP N DIP DONUT SHOP, INC. | 
                        P98000040350 | 
                        INACT | 
                    
                    
                        | SIP'N DIPPITY ICE CREAM INC. | 
                        501430 | 
                        INACT | 
                    
                    
                        | SIP'N EATS LLC | 
                        L25000071930 | 
                        Active | 
                    
                    
                        | SIP NETWORKS, INC. | 
                        P03000027271 | 
                        INACT | 
                    
                    
                        | SIPNETWORKS.COM INC. | 
                        F22000003464 | 
                        Active | 
                    
                    
                        | THE SIP N FIT LLC | 
                        L22000006127 | 
                        INACT | 
                    
                    
                        | SIP N GO LLC | 
                        L23000210237 | 
                        INACT/UA | 
                    
                    
                        | SIP N GRIP LLC | 
                        L24000243839 | 
                        INACT/UA | 
                    
                    
                        | SIP N JOY COFFEE LLC | 
                        L25000356155 | 
                        Active | 
                    
                    
                        | SIPN LOUNGE LLC | 
                        L24000070764 | 
                        INACT/UA | 
                    
                    
                        | SIP N' MUNCH LLC | 
                        L22000483228 | 
                        INACT | 
                    
                    
                        | SIP N MUNCH VENDING LLC | 
                        L25000211934 | 
                        Active | 
                    
                    
                        | SIP N' MUNCH VENDING, INC. | 
                        P99000010369 | 
                        INACT | 
                    
                    
                        | SIP 'N' PARADISE LLC | 
                        L24000202040 | 
                        NAME HS |