| 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 | 
                    
                        | SPA PLUS, LLC | L05000079793 | INACT | 
                    
                        | SPA & PLUS EXPORT, INC. | P94000077996 | INACT | 
                    
                        | THE SPA AND POOL DEPOT INC. | P95000069372 | INACT | 
                    
                        | SPA AND POOL DIMENSIONS, INC. | H90866 | INACT | 
                    
                        | SPA-POOL MANUFACTURING CO. | 569648 | INACT | 
                    
                        | SPA & POOL MEDIC, INC. | P07000009548 | INACT | 
                    
                        | SPA POOLS INC | 207759 | INACT | 
                    
                        | SPA AND POOL SHOPPE, INC. | H53692 | INACT |