| THE FINISHING INSTITUTE, INC. | 
                        P94000006876 | 
                        INACT | 
                    
                    
                        | THE FINISHING INSTITUTE II, INC. | 
                        P96000014514 | 
                        INACT | 
                    
                    
                        | THE FINISHING INSTITUTE III, INC. | 
                        P98000004551 | 
                        INACT | 
                    
                    
                        | FINISHING JEWELRY CO INC | 
                        303416 | 
                        INACT | 
                    
                    
                        | FINISHING JP, LLC | 
                        L08000041789 | 
                        Active | 
                    
                    
                        | THE FINISHING LINE, INC. | 
                        P06000050327 | 
                        INACT | 
                    
                    
                        | FINISHING LINE AUTOMOTIVE LLC | 
                        L21000345654 | 
                        INACT | 
                    
                    
                        | THE FINISHING LINE COMPANIES, LLC | 
                        L07000008820 | 
                        INACT | 
                    
                    
                        | FINISHING LINES LLC | 
                        L21000322187 | 
                        Active | 
                    
                    
                        | FINISHING LINES, MILLWORK AND CABINETS, INC. | 
                        P99000041555 | 
                        INACT | 
                    
                    
                        | FINISHING MACHINE SERVICES, LLC | 
                        L10000034694 | 
                        INACT | 
                    
                    
                        | FINISHING MASTER, INC. | 
                        P03000008713 | 
                        INACT | 
                    
                    
                        | FINISHING MASTER, INC. | 
                        P95000050307 | 
                        INACT | 
                    
                    
                        | FINISHING-MOVE ANALYTICS LLC | 
                        L16000201088 | 
                        INACT | 
                    
                    
                        | THE FINISHING NAIL LLC | 
                        L20000304972 | 
                        INACT/UA | 
                    
                    
                        | FINISHING NOTE LLC | 
                        L23000029057 | 
                        Active | 
                    
                    
                        | FINISHING PARTNERS HOLDING LLC | 
                        L09000065420 | 
                        INACT | 
                    
                    
                        | FINISHING PARTNERS HOLDING LLC | 
                        L09000065420 | 
                        INACT | 
                    
                    
                        | FINISHING POINT INC. | 
                        P05000043726 | 
                        INACT | 
                    
                    
                        | THE FINISHING POINT BY LULA BELL, INC. | 
                        528105 | 
                        INACT |