| WALRUS GROUP, INC. | 
                        P12000044961 | 
                        INACT | 
                    
                    
                        | WALRUS GUMBOOT, LLC | 
                        L21000053682 | 
                        InActive | 
                    
                    
                        | WALRUS HANDYMAN SERVICES, INC. | 
                        P25000035771 | 
                        InActive | 
                    
                    
                        | WALRUS HOLDINGS, LLC | 
                        L05000097236 | 
                        INACT | 
                    
                    
                        | WALRUS HOLDINGS, LLC | 
                        L20000313057 | 
                        Active | 
                    
                    
                        | WALRUS INDUSTRIES, CORP | 
                        S99278 | 
                        INACT | 
                    
                    
                        | WALRUS INVESTMENTS, LLC | 
                        L16000022263 | 
                        INACT | 
                    
                    
                        | WALRUSLEATHER, INC. | 
                        P05000073844 | 
                        INACT | 
                    
                    
                        | WALRUS MEDIA GROUP LLC | 
                        L16000195325 | 
                        Active | 
                    
                    
                        | WALRUS MUSIC LLC | 
                        L13000167052 | 
                        INACT | 
                    
                    
                        | WALRUSOFT, INC. | 
                        J62205 | 
                        INACT | 
                    
                    
                        | WALRUS PRODUCTIONS, LLC | 
                        L21000284716 | 
                        Active | 
                    
                    
                        | WALRUS PROPERTIES, INC. | 
                        P03000024384 | 
                        INACT | 
                    
                    
                        | WALRUS REAL ESTATE DEVELOPMENT LLC | 
                        L12000041499 | 
                        INACT | 
                    
                    
                        | THE WALRUS OF THE SEA LLC | 
                        L17000101537 | 
                        INACT | 
                    
                    
                        | WALRUSS ENTERPRISES, INC. | 
                        P11000069156 | 
                        Active | 
                    
                    
                        | WALRUS SERVICES, LLC | 
                        L06000059835 | 
                        INACT | 
                    
                    
                        | WALRUS SERVICES HOLDING COMPANY, INC. | 
                        P08000091832 | 
                        INACT | 
                    
                    
                        | WALRUS SOFTWARE, INC. | 
                        K38485 | 
                        INACT | 
                    
                    
                        | WALRUSS PROPERTIES, LLC | 
                        L25000138567 | 
                        Active |