| SIPECA LLC | 
                        L01000019246 | 
                        INACT | 
                    
                    
                        | SIPE CARS LLC | 
                        L21000463497 | 
                        INACT | 
                    
                    
                        | SIPE CHIROPRACTIC AND REHABILITATION, LLC | 
                        L19000157176 | 
                        Active | 
                    
                    
                        | SIPECOM INTERNACIONAL LLC | 
                        L24000085403 | 
                        Active | 
                    
                    
                        | SIPE CONSTRUCTION CO INC | 
                        257728 | 
                        INACT | 
                    
                    
                        | SIPE CONSULTING LLC | 
                        L25000280776 | 
                        Active | 
                    
                    
                        | SIPE ENTERPRISES, INC. | 
                        F08000000161 | 
                        INACT | 
                    
                    
                        | SIPE HOLDINGS, LLC | 
                        M09000000255 | 
                        Active | 
                    
                    
                        | SIP EIGHT FIVE ZERO LLC | 
                        L25000345722 | 
                        Active | 
                    
                    
                        | SIPEISHOTEL LLC | 
                        L19000176637 | 
                        Active | 
                    
                    
                        | SIPE -JAMES B- AND COMPANY | 
                        807839 | 
                        INACT | 
                    
                    
                        | SIPEKI  LLC | 
                        L09000084040 | 
                        Active | 
                    
                    
                        | SIPEKI CARPENTRY INC | 
                        P05000041492 | 
                        INACT | 
                    
                    
                        | SIPEKI CARPENTRY INC | 
                        P15000087353 | 
                        NAME HS | 
                    
                    
                        | SIPEL CONSTRUCTIONS LLC | 
                        L19000184541 | 
                        InActive | 
                    
                    
                        | SIP ENGINES, LLC | 
                        L17000161601 | 
                        Active | 
                    
                    
                        | SI PENG JAPANESE RESTAURANT INC | 
                        P13000034387 | 
                        INACT | 
                    
                    
                        | SIPEN INTERNATIONAL, LLC | 
                        L21000461486 | 
                        Active | 
                    
                    
                        | SIPENN SERVICES, INC. | 
                        M85037 | 
                        INACT | 
                    
                    
                        | S.I.P. ENTERPRISES, INC. | 
                        M17821 | 
                        INACT |