| TOWERMARC NORTHWEST, INC. | 
                        M90486 | 
                        INACT | 
                    
                    
                        | TOWERMARC REALTY, INC. | 
                        491657 | 
                        INACT/MG | 
                    
                    
                        | TOWERMARC REALTY, INC. | 
                        M85819 | 
                        INACT | 
                    
                    
                        | TOWER MARINE, INC. | 
                        J46399 | 
                        INACT | 
                    
                    
                        | TOWER MARINE, INC. | 
                        P94000063230 | 
                        INACT | 
                    
                    
                        | TOWER MARINE | 
                        T95000000524 | 
                        INACT | 
                    
                    
                        | TOWER MARINE CANVAS, INC. | 
                        V51177 | 
                        INACT | 
                    
                    
                        | TOWER MARINE CANVAS PRODUCTS, INC. | 
                        H02510 | 
                        INACT | 
                    
                    
                        | TOWER MARINE METAL FABRICATIONS, INC. | 
                        V58319 | 
                        INACT | 
                    
                    
                        | TOWER MARINE WELDING LLC | 
                        L11000082719 | 
                        INACT | 
                    
                    
                        | TOWER MARKET INC | 
                        P21000001474 | 
                        INACT | 
                    
                    
                        | TOWER MARKETING, INC. | 
                        P00000068219 | 
                        INACT | 
                    
                    
                        | TOWER MARKETING, INC. | 
                        P94000002833 | 
                        INACT | 
                    
                    
                        | TOWER MARKETING, INC. | 
                        P97000021865 | 
                        INACT | 
                    
                    
                        | TOWER MARKETING & ADVERTISING, INC. | 
                        P96000000769 | 
                        INACT | 
                    
                    
                        | TOWER MARKETING & DISTRIBUTION, INC. | 
                        P07000035357 | 
                        INACT | 
                    
                    
                        | TOWER MARKETING & INVESTMENTS INC. | 
                        P06000096589 | 
                        INACT | 
                    
                    
                        | TOWER MARKETING SOLUTIONS, INC. | 
                        P12000057978 | 
                        INACT | 
                    
                    
                        | TOWER MARKETING - USA, INC. | 
                        K98101 | 
                        INACT | 
                    
                    
                        | THE TOWER MART ENTERPRISES, INC. | 
                        P10000049505 | 
                        INACT |