| UPTREND ASSETS INC. | 
                        P21000000409 | 
                        INACT | 
                    
                    
                        | UPTREND BUSINESS SOLUTIONS, LLC | 
                        L09000093798 | 
                        INACT | 
                    
                    
                        | UPTREND BUSINESS SOLUTIONS, LLC | 
                        L21000506496 | 
                        Active | 
                    
                    
                        | UPTREND BUSINESS SOLUTIONS, INC. | 
                        P09000029167 | 
                        INACT/CV | 
                    
                    
                        | UPTREND BUSINESS SOLUTIONS INTERNATIONAL, INC | 
                        P18000077783 | 
                        Active | 
                    
                    
                        | UPTREND CAPITAL LLC | 
                        L18000097320 | 
                        InActive | 
                    
                    
                        | UPTREND CASHUS LLC | 
                        L23000293801 | 
                        INACT | 
                    
                    
                        | UPTREND COMMUNICATIONS, LLC | 
                        L15000076394 | 
                        INACT | 
                    
                    
                        | THE UPTREND CONSULTING LLC | 
                        L20000371842 | 
                        InActive | 
                    
                    
                        | UPTREND CONSULTING LLC | 
                        L25000100907 | 
                        Active | 
                    
                    
                        | UPTREND CREDIT COUNSELING, LLC | 
                        L20000118217 | 
                        NAME HS | 
                    
                    
                        | UPTREND CREDIT COUNSELING, INC. | 
                        W20000126753 | 
                        Active | 
                    
                    
                        | UPTREND CREDIT COUNSELING, INC. | 
                        W20000126770 | 
                        Active | 
                    
                    
                        | UPTREND CREDIT REPAIR AND COUNSELING, LLC | 
                        L20000118217 | 
                        NAME HS | 
                    
                    
                        | UPTREND CREDIT SOLUTIONS, LLC | 
                        L20000118217 | 
                        Active | 
                    
                    
                        | UPTREND CREDIT SOLUTIONS, INC. | 
                        W21000041602 | 
                        Active | 
                    
                    
                        | UPTREND CUSTOM SOLUTIONS, LLC | 
                        L19000214604 | 
                        Active | 
                    
                    
                        | UPTREND ENTERPRISES LLC | 
                        L13000115867 | 
                        InActive | 
                    
                    
                        | UPTREND FOUNDATION CORPORATION | 
                        N20000012587 | 
                        INACT | 
                    
                    
                        | UPTREND FUNDING LLC | 
                        L24000212147 | 
                        Active |