| VALUE 1 HOLDINGS, LLC | 
                        L15000167132 | 
                        INACT | 
                    
                    
                        | VALUE 1 INVESTORS, INC. | 
                        P14000009147 | 
                        INACT | 
                    
                    
                        | VALUE 1 REALTY, INC. | 
                        P14000009151 | 
                        INACT | 
                    
                    
                        | VALUE2 PARTNERS, LLC | 
                        L09000091847 | 
                        Active | 
                    
                    
                        | VALUE360, LLC | 
                        M12000004188 | 
                        INACT | 
                    
                    
                        | VALUE 360 APPRAISALS, LLC. | 
                        L20000263955 | 
                        Active | 
                    
                    
                        | VALUE 360 APPRAISAL SERVICES, LLC | 
                        L15000056468 | 
                        INACT | 
                    
                    
                        | VALUE4BUYER, LLC | 
                        L22000059953 | 
                        INACT | 
                    
                    
                        | VALUE 500 FUND, LLC. | 
                        L99000005200 | 
                        NAME HS | 
                    
                    
                        | VALUE 536, LLC | 
                        L11000048090 | 
                        NAME HS | 
                    
                    
                        | VALUE7, LLC | 
                        L20000024066 | 
                        INACT | 
                    
                    
                        | VALUE ACADEMY STUDIO LLC | 
                        L21000228251 | 
                        INACT | 
                    
                    
                        | VALUE ACCELERATION GROUP, LLC | 
                        L20000389140 | 
                        Active | 
                    
                    
                        | VALUE ACCELERATORS, LLC | 
                        L17000010123 | 
                        INACT/UA | 
                    
                    
                        | VALUE ACCESS, L.L.C. | 
                        L11000000799 | 
                        INACT | 
                    
                    
                        | VALUE & ACCESS ADVISORS, LLC | 
                        L20000223581 | 
                        Active | 
                    
                    
                        | VALUE & ACCESS ADVISORS, LLC | 
                        W20000071560 | 
                        Active | 
                    
                    
                        | VALUE ACCOUNT | 
                        T13638 | 
                        INACT | 
                    
                    
                        | VALUE ACCOUNTING, LLC | 
                        L15000078974 | 
                        INACT | 
                    
                    
                        | VALUE ACCOUNTING, PAYROLL & TAXES, INC. | 
                        P20000001087 | 
                        INACT |