| SMART UNDERWEAR, INC. | P09000000826 | INACT | 
                    
                        | SMART UNIQUE YACHT LLC | L21000032533 | Active | 
                    
                        | SMART UNLIMITED LLC | L22000311368 | INACT/UA | 
                    
                        | SMART UNLIMITED HOLDINGS LLC | L04000067699 | INACT | 
                    
                        | SMART UNLIMITED TRADE LLC | L21000300206 | InActive | 
                    
                        | SMART UP LLC | L17000045109 | INACT | 
                    
                        | SMART UP ACCOUNTING INC | P18000043643 | Active | 
                    
                        | SMART UP CONSULTING LLC | L24000003368 | Active | 
                    
                        | SMART UP INCUBATOR HOUSE INC. | P17000007454 | INACT | 
                    
                        | SMART UPKEEP, INC. | P13000093041 | Active | 
                    
                        | SMART UP ROBOTICS INC. | P22000061101 | INACT | 
                    
                        | SMART URBAN DEVELOPMENT LLC | L24000212576 | INACT/UA | 
                    
                        | SMART URBAN SOLUTIONS, LLC | L18000042483 | INACT | 
                    
                        | SMART USA CO. | F23000001365 | InActive | 
                    
                        | SMART USA CO. | F25000001870 | CROSS RF | 
                    
                        | SMART COMPANY USA CORP | P22000087478 | Active | 
                    
                        | SMART (U.S.A.) CORPORATION | S75404 | INACT | 
                    
                        | SMART USA CO. | W25000030786 | Active | 
                    
                        | SMARTUSA-CLUB, INC. | N07000010717 | INACT | 
                    
                        | SMART USA CO. OF DELAWARE | F25000001870 | CROSS RF |