| TOP VALUE, INC. | 
                        G52932 | 
                        INACT | 
                    
                    
                        | TOP VALUE LLC | 
                        L24000170304 | 
                        Active | 
                    
                    
                        | TOP VALUE, INC. | 
                        S63434 | 
                        INACT | 
                    
                    
                        | TOP VALUE AMERICA LLC | 
                        L11000134685 | 
                        INACT | 
                    
                    
                        | TOP VALUE APPLIANCE CENTER, INC. | 
                        P95000009235 | 
                        INACT | 
                    
                    
                        | TOP VALUE AUTO BODY, INC. | 
                        S88588 | 
                        INACT | 
                    
                    
                        | TOP VALUE AUTOMOTIVE, INC. | 
                        S76958 | 
                        INACT | 
                    
                    
                        | TOP VALUE AUTO PAINTING, INC. | 
                        S14281 | 
                        INACT | 
                    
                    
                        | TOP VALUE AUTOS INC | 
                        265732 | 
                        INACT | 
                    
                    
                        | TOP VALUE AUTO SALES, INC. | 
                        532552 | 
                        Active | 
                    
                    
                        | TOP VALUE CARS, INC. | 
                        607322 | 
                        INACT | 
                    
                    
                        | TOP VALUE CONSTRUCTION, INC. | 
                        195704 | 
                        INACT | 
                    
                    
                        | TOP VALUE DISTRIBUTORS LLC | 
                        L18000220877 | 
                        Active | 
                    
                    
                        | TOP VALUED TRANSPORTS, LLC | 
                        L23000119664 | 
                        INACT | 
                    
                    
                        | TOP VALUE ENTERPRISES, INC. | 
                        841861 | 
                        INACT | 
                    
                    
                        | TOP VALUE ENTERPRISES, INC.(A OHIO CORP.) | 
                        810953 | 
                        NAME HS | 
                    
                    
                        | TOP VALUE EXHAUST SYSTEMS, INC. | 
                        P19747 | 
                        INACT | 
                    
                    
                        | TOP VALUE FURNITURE, INC. | 
                        488554 | 
                        INACT | 
                    
                    
                        | TOP VALUE FURNITURE, INC. | 
                        558104 | 
                        INACT | 
                    
                    
                        | TOP VALUE GAS INC | 
                        249840 | 
                        INACT |