| SPA COVER, INC. | J43323 | INACT | 
                    
                        | SPA COVER INC. | P13000044826 | Active | 
                    
                        | SPA COVER ENTERPRISES INC | P10000041411 | INACT | 
                    
                        | SPA COVERS PLUS, INC. | P99000024494 | INACT | 
                    
                        | SPA COVERS TO GO, INC. | P03000040828 | INACT | 
                    
                        | SPA COVER STORE INC | P11000054359 | INACT | 
                    
                        | SPAC PRESSURE CLEANING LLC | L24000271196 | INACT/UA | 
                    
                        | S & P ACQUISITION, INC. | F55763 | NAME HS | 
                    
                        | S-P ACQUISITION CORPORATION | J60655 | INACT | 
                    
                        | S & P ACQUISITION, LLC | L10000031773 | NAME HS | 
                    
                        | SP ACQUISITION, LLC | L20000198495 | Active | 
                    
                        | SPA CRAZY, INC. | P03000122225 | INACT | 
                    
                        | SP ACREAGE AND SERVICES, LLC | L25000359351 | Active | 
                    
                        | SPA CREATIONS, INC. | G78405 | INACT | 
                    
                        | SPA CREEK CONSULTING LLC | L22000338916 | INACT/UA | 
                    
                        | SPA CREEK SERVICES, LLC | M02000000623 | INACT | 
                    
                        | SPA CREST, INC. | J67902 | INACT | 
                    
                        | SPA CREST MFG., INC. | F02000000186 | INACT | 
                    
                        | SPACR GROUP LLC | L24000494198 | INACT/UA | 
                    
                        | SPACRUISES LLC | L21000132090 | INACT |