| SPA OVERDOSE, LLC | L14000084148 | Active | 
                    
                        | SPA PACS, INC. | G11926 | INACT | 
                    
                        | SPA PALAR LLC | L06000023546 | INACT | 
                    
                        | SPA PALAR INC. | P05000056465 | INACT | 
                    
                        | SPA-PALM, LLC | L18000032882 | INACT | 
                    
                        | SPA PALM BEACH INVESTMENTS, LLC | L11000112655 | INACT | 
                    
                        | THE SPA PANTRY CO. | P14000100237 | INACT | 
                    
                        | SPA PARADISE,LLC | L17000211448 | INACT | 
                    
                        | SPA PARADISE, INC. | P97000013931 | INACT | 
                    
                        | SPA PARADISE BY NELLY, LLC | L18000156147 | Active | 
                    
                        | SPA PARADISE ELITE LLC | L19000279439 | INACT/UA | 
                    
                        | SPA PARA EL ALMA LLC | L19000100820 | INACT | 
                    
                        | SPA PARAGON LLC | L22000318883 | INACT | 
                    
                        | SPA PARAGON MART LLC | L23000075981 | INACT | 
                    
                        | SPA PARK, INC. | M74348 | INACT | 
                    
                        | SPA PARTIES TO GO LLC | L25000103398 | Active | 
                    
                        | SP CO APARTMENTS LLC | L15000101356 | INACT | 
                    
                        | SP APARTMENTS LLC | L16000061130 | Active | 
                    
                        | SP CO APARTMENTS LLC | L24000079177 | Active | 
                    
                        | SPA PARTS, ACCESSORIES & SERVICES, LLC | L09000008723 | Active |