| VALUE FOCUS REAL ESTATE L.L.C. | 
                        L09000013384 | 
                        INACT | 
                    
                    
                        | VALUE FOOD, INC. | 
                        P94000017480 | 
                        INACT | 
                    
                    
                        | VALUE FOOD MART INC. | 
                        P04000168353 | 
                        INACT | 
                    
                    
                        | VALUE FOOD MART, INC. | 
                        P95000035323 | 
                        INACT | 
                    
                    
                        | VALUE FOODS INC | 
                        P05000042838 | 
                        INACT | 
                    
                    
                        | VALUE FOODSERVICE LLC | 
                        M21000000489 | 
                        Active | 
                    
                    
                        | VALUE FOODS EXPORT, LLC | 
                        L13000101681 | 
                        Active | 
                    
                    
                        | VALUE FOODS EXPORT, INC. | 
                        P98000025596 | 
                        INACT | 
                    
                    
                        | VALUEFORGE, INC. | 
                        P04000025117 | 
                        INACT | 
                    
                    
                        | VALUE-FORM, LLC | 
                        L22000426783 | 
                        Active | 
                    
                    
                        | VALUE FOR PENNIES INC | 
                        P13000034919 | 
                        INACT | 
                    
                    
                        | VALUE FOR VALUE LLC | 
                        L24000387128 | 
                        Active | 
                    
                    
                        | VALUE FOR YOUR BUCK LLC | 
                        L20000328214 | 
                        INACT | 
                    
                    
                        | VALUE FREIGHT AND COMMERCE LLC | 
                        L20000100880 | 
                        INACT | 
                    
                    
                        | VALUE FREIGHT LOGISTICS, INC. | 
                        P04000015345 | 
                        INACT | 
                    
                    
                        | VALUE FRESH FARMS LLC | 
                        L24000037841 | 
                        Active | 
                    
                    
                        | VALUE FUNDING CORP. | 
                        F99000004272 | 
                        INACT | 
                    
                    
                        | VALUE FUNDING INC. | 
                        P96000040796 | 
                        INACT | 
                    
                    
                        | VALUE FUNDS, INC. | 
                        P97000099113 | 
                        INACT | 
                    
                    
                        | VALUE FURNITURE, INC. | 
                        655015 | 
                        INACT |