| SPAIN GLOBAL TRADING, INC. | 
                        P03000137313 | 
                        INACT | 
                    
                    
                        | SPAIN G & O & C OF U.S.A. INC. | 
                        M35851 | 
                        INACT | 
                    
                    
                        | SPAIN GOLDEN LLC | 
                        L22000012436 | 
                        Active | 
                    
                    
                        | SPAINGOTO LLC | 
                        L21000411028 | 
                        Active | 
                    
                    
                        | SPAIN GOURMET LLC | 
                        L18000053948 | 
                        InActive | 
                    
                    
                        | SPAIN GOURMET LLC | 
                        L21000097773 | 
                        INACT/UA | 
                    
                    
                        | SPAIN & GOURMET, INC. | 
                        P99000027879 | 
                        INACT | 
                    
                    
                        | THE SPAIN GROUP,LLC | 
                        L18000189487 | 
                        Active | 
                    
                    
                        | THE SPAIN GROUP, INC. | 
                        P11000082450 | 
                        INACT | 
                    
                    
                        | SPA IN THE GROVE, INC. | 
                        P11000100279 | 
                        INACT | 
                    
                    
                        | SPAIN HOLDINGS, LLC | 
                        L16000097642 | 
                        Active | 
                    
                    
                        | SPAIN HOMES, INC. | 
                        P06000040943 | 
                        INACT | 
                    
                    
                        | SPAINHOUR FLOORING LLC | 
                        L19000142856 | 
                        INACT | 
                    
                    
                        | SPAINHOUR MUSIC, LLC | 
                        L10000050718 | 
                        Active | 
                    
                    
                        | SPAINHOUR RENOVATIONS LLC | 
                        L24000353837 | 
                        INACT/UA | 
                    
                    
                        | SPAINHOWER REHAB CENTER LLC. | 
                        L16000195637 | 
                        InActive | 
                    
                    
                        | SPAINHOWER REHAB CENTER LLC | 
                        W16000072120 | 
                        Active | 
                    
                    
                        | SPAIN IMPORT CORPORATION | 
                        M43477 | 
                        INACT | 
                    
                    
                        | SPAIN IMPORT GROUP LLC | 
                        L11000119920 | 
                        INACT | 
                    
                    
                        | SPAIN IMPORTS CORPORATION | 
                        262590 | 
                        INACT |