| SMART-GIBSON FAMILY INVESTMENTS, L.L.C. | 
                        L03000044617 | 
                        INACT | 
                    
                    
                        | SMART GIFT, INC. | 
                        P02000001335 | 
                        INACT | 
                    
                    
                        | SMARTGIFTS, LLC | 
                        L08000042808 | 
                        INACT | 
                    
                    
                        | SMARTGIFTS CORPORATION | 
                        P12000029215 | 
                        INACT | 
                    
                    
                        | SMARTGIFTS, INC. | 
                        P15000069227 | 
                        INACT | 
                    
                    
                        | SMARTGIFTS.COM INC. | 
                        P17000026664 | 
                        INACT | 
                    
                    
                        | SMART GIFT SHOP #4,INC. | 
                        557896 | 
                        INACT | 
                    
                    
                        | SMART GIFT SHOP #5, INC. | 
                        F07292 | 
                        INACT | 
                    
                    
                        | SMART GIFT SHOP II, INC. | 
                        408273 | 
                        NAME HS | 
                    
                    
                        | SMART GIRL, LLC | 
                        L11000046652 | 
                        Active | 
                    
                    
                        | SMART GIRL CAPITAL LLC | 
                        L22000226096 | 
                        InActive | 
                    
                    
                        | SMART GIRLS, INC. | 
                        P03000080637 | 
                        NAME HS | 
                    
                    
                        | SMART GIRLS CLUB LLC | 
                        L20000107437 | 
                        INACT | 
                    
                    
                        | SMART GIRLS ENTERPRISE L.L.C | 
                        L25000066960 | 
                        Active | 
                    
                    
                        | SMART GIRL SKINCARE LLC | 
                        L12000078321 | 
                        INACT | 
                    
                    
                        | SMART GIRLS LEGAL AND BUSINESS SERVICES, LLC | 
                        L23000163499 | 
                        INACT | 
                    
                    
                        | SMART GIRLS MINISTRY, INC. | 
                        N12000004108 | 
                        INACT | 
                    
                    
                        | SMART GIRL SOLUTIONS INC | 
                        P13000081635 | 
                        InActive | 
                    
                    
                        | SMART GIRL SQUARED, INC. | 
                        P08000064247 | 
                        INACT | 
                    
                    
                        | SMART GIRL SQUARED, INC. | 
                        P09000033917 | 
                        INACT |