| VARIABLE EMPLOYEE BENEFITS, INC. | 
                        J09517 | 
                        INACT/MG | 
                    
                    
                        | VARIABLE ENTERPRISES, INC. | 
                        L49551 | 
                        INACT | 
                    
                    
                        | VARIABLE FEE REALTY LLC | 
                        L16000199196 | 
                        Active | 
                    
                    
                        | VARIABLE FOCUS, INC. | 
                        P02000115736 | 
                        INACT | 
                    
                    
                        | VARIABLE FUELS, INC. | 
                        P93000063481 | 
                        INACT | 
                    
                    
                        | VARIABLE FUELS TECHNOLOGY, INC. | 
                        P95000058718 | 
                        INACT | 
                    
                    
                        | VARIABLE FUNCTION LLC | 
                        L25000225303 | 
                        Active | 
                    
                    
                        | VARIABLE INCOME PLANNING COMPANY | 
                        300718 | 
                        INACT | 
                    
                    
                        | VARIABLE INERTIA GIZMOS, INC. | 
                        P06000110179 | 
                        INACT | 
                    
                    
                        | VARIABLE INFORMATION SYSTEMS INC. | 
                        P02000097665 | 
                        INACT | 
                    
                    
                        | VARIABLE INSURANCE PLANS, INC. | 
                        492044 | 
                        INACT | 
                    
                    
                        | VARIABLE INVESTMENT PLANS, INC. | 
                        294190 | 
                        Active | 
                    
                    
                        | VARIABLE LIFE FUNDING CORPORATION | 
                        375831 | 
                        INACT | 
                    
                    
                        | VARIABLE LIFESTYLES OF FLORIDA, INC. | 
                        P98000048901 | 
                        INACT | 
                    
                    
                        | VARIABLE MAIL SOLUTIONS, LLC | 
                        L16000028284 | 
                        INACT | 
                    
                    
                        | VARIABLE MANAGEMENT, INC. | 
                        P06000147431 | 
                        INACT | 
                    
                    
                        | VARIABLE OPERATIONS MANAGEMENT INC. | 
                        P96000083920 | 
                        INACT | 
                    
                    
                        | VARIABLE OPERATIONS USA, INC. | 
                        P96000028459 | 
                        INACT | 
                    
                    
                        | VARIABLE PENSION PLANS OF AMERICA INC | 
                        262808 | 
                        INACT | 
                    
                    
                        | VARIABLE PIXEL LLC | 
                        L21000116954 | 
                        INACT/UA |