| TURTLE BEACH BOARD COMPANY INC. | P12000096669 | INACT | 
                    
                        | TURTLE BEACH BOAT CLUB LLC | L03000039762 | INACT | 
                    
                        | TURTLE BEACH BUILDING & DESIGN, INC. | V54469 | INACT | 
                    
                        | TURTLE BEACH "C", LLC | L07000076686 | INACT | 
                    
                        | TURTLE BEACH CABANAS, INC. | 160013 | Active | 
                    
                        | TURTLE BEACH CLEANING, LLC | L19000029644 | RPEND/UA | 
                    
                        | TURTLE BEACH CONDOMINIUM OWNERS ASSOCIATION, INC. | N96000003539 | Active | 
                    
                        | TURTLE BEACH CONSTRUCTION COMPANY, INC. | H81539 | Active | 
                    
                        | TURTLE BEACH CONSTRUCTION COMPANY, LLC | M23000005548 | Active | 
                    
                        | TURTLE BEACH DESTIN, INC. | P07000022877 | INACT | 
                    
                        | TURTLE BEACH DEVELOPMENT CORP. | H12785 | INACT/MG | 
                    
                        | TURTLE BEACH ENTERPRISES, INC. | P99000098482 | INACT | 
                    
                        | TURTLE BEACH ESTATE SERVICES LLC | L24000425748 | Active | 
                    
                        | TURTLE BEACH FOOD SERVICE, LLC | L08000106096 | Active | 
                    
                        | TURTLE BEACH GRILL, LLC. | L15000138121 | InActive | 
                    
                        | TURTLE BEACH HOLDINGS LLC | L14000081316 | Active | 
                    
                        | TURTLE BEACH HOLDINGS FL, LP | A20000000641 | Active | 
                    
                        | TURTLEBEACH HOLDINGS & INVESTMENT, LLC | L25000002686 | Active | 
                    
                        | TURTLE BEACH HOMES, LLC | L20000271531 | Active | 
                    
                        | TURTLE BEACH INVESTMENT, LLC | L18000028534 | Active |