| SPA PARTY THERAPY L.L.C. | L10000026189 | INACT | 
                    
                        | SPA PARTY THERAPY INC. | P09000087762 | INACT/CV | 
                    
                        | S PAPAS CONSULTING, LLC | L07000106033 | INACT | 
                    
                        | SPAPASS HOLDINGS, L.L.C. | L18000288998 | Active | 
                    
                        | SPAP CAPITAL, LLC | L22000159083 | INACT | 
                    
                        | SPA PEDICAB, LLC | L08000002283 | INACT | 
                    
                        | SPAPE EMPIRE CORP. | P02000004350 | INACT | 
                    
                        | SPA PERFECT INC | P06000147716 | INACT | 
                    
                        | SPA PERFECT BODY CORP | P24000006072 | INACT/UA | 
                    
                        | SPA PERFORMANCE, INC. | 614463 | INACT | 
                    
                        | SPA PERFORMANCE, INC. | F21000000397 | Active | 
                    
                        | SPA PETITE, INC. | G28221 | INACT | 
                    
                        | SPAPI CORP | P23000012162 | INACT | 
                    
                        | SP & AP INVESTMENT LLC | L25000150528 | Active | 
                    
                        | THE SPA PLACE | 923879 | INACT | 
                    
                        | SPA PLAN AMERICA, INC. | P96000026432 | INACT | 
                    
                        | THE SPA OF PLANT CITY, INC. | 728620 | INACT | 
                    
                        | SPA PLEASURES ON THE RUN, INC | P06000058049 | INACT | 
                    
                        | SPAPLEX CORP. | P02000111679 | INACT | 
                    
                        | SPA PLUMBING & INSTALLATION, INC. | 675462 | INACT |