| WATERBED SERVICES INC. | S39523 | INACT | 
                    
                        | WATERBED SERVICE TECHNICS, INC. | P96000003635 | INACT | 
                    
                        | WATERBEDS, ETC., INC. | H89908 | INACT | 
                    
                        | WATERBEDS, ETC.COM, INCORPORATED | P08000064407 | Active | 
                    
                        | WATERBEDS & FUTONS, INC. | P05000036466 | INACT | 
                    
                        | WATERBEDS GALORE, INC. | 698017 | INACT | 
                    
                        | WATERBED SHED, INC. | M21591 | INACT | 
                    
                        | WATERBED SHOWCASE, INC. | 581117 | INACT | 
                    
                        | WATERBED SLEEP CENTER, INC. | H33204 | INACT | 
                    
                        | WATERBED SLEEPER, INC. | F63729 | INACT | 
                    
                        | WATERBED SLEEP PRODUCTS, INC. | P03685 | INACT | 
                    
                        | WATERBEDS ONLINE, INC. | P00000081637 | NAME HS | 
                    
                        | WATERBED SPECIALTIES, INC. | 608844 | INACT | 
                    
                        | WATERBEDS R US, INC. | S54101 | NAME HS | 
                    
                        | WATERBEDS OF SOUTH FLORIDA, INC. | 657186 | INACT | 
                    
                        | WATERBED STATION | 926029 | INACT | 
                    
                        | THE WATERBED STORE, INC. | H34678 | INACT | 
                    
                        | THE WATERBED STORE OF POLK CO., INC. | H77346 | INACT | 
                    
                        | WATER BEDS UNLIMITED INC. | 379329 | InActive | 
                    
                        | WATERBEDS UNLIMITED MANUFACTURING CORPORATION | 394254 | INACT |