| WHEELING CONSULTING INC | 
                        P16000099809 | 
                        Active | 
                    
                    
                        | WHEELING & DEALING, LLC | 
                        L13000045270 | 
                        InActive | 
                    
                    
                        | WHEELING/DEALING, INC. | 
                        P04000060825 | 
                        INACT | 
                    
                    
                        | WHEELING ENGINEERING, INC. | 
                        219113 | 
                        INACT | 
                    
                    
                        | WHEELING ENTERPRISES, INC. | 
                        P05000075027 | 
                        INACT | 
                    
                    
                        | WHEELING ESTATES HOMEOWNERS' ASSOCIATION, INC. | 
                        N48518 | 
                        Active | 
                    
                    
                        | WHEELING FARMS, LLC | 
                        L03000008630 | 
                        INACT | 
                    
                    
                        | WHEELING FIVE, LLC | 
                        L04000008956 | 
                        INACT | 
                    
                    
                        | WHEELING-N-DEALING LLC | 
                        L09000029547 | 
                        INACT | 
                    
                    
                        | WHEELING-N-HEALING, LLC | 
                        L25000200896 | 
                        Active | 
                    
                    
                        | WHEELING OFFICE SUPPLY CO. | 
                        821466 | 
                        INACT | 
                    
                    
                        | WHEELING-PALM BEACH INC | 
                        102906 | 
                        INACT | 
                    
                    
                        | WHEELING-PITTSBURGH CORPORATION | 
                        821756 | 
                        INACT | 
                    
                    
                        | WHEELING--PITTSBURGH STEEL CORPORATION | 
                        821756 | 
                        NAME HS | 
                    
                    
                        | WHEELING-PITTSBURGH STEEL CORPORATION | 
                        P32239 | 
                        NAME HS | 
                    
                    
                        | WHEELING PROPERTIES, LLC | 
                        L18000261262 | 
                        Active | 
                    
                    
                        | WHEELING'S HANDY SERVICES INC. | 
                        K30411 | 
                        INACT | 
                    
                    
                        | WHEELINGS REAL ESTATE, LLC | 
                        L20000130874 | 
                        INACT | 
                    
                    
                        | WHEELING STEEL CORPORATION | 
                        821756 | 
                        NAME HS | 
                    
                    
                        | WHEELING TILE SALES INC | 
                        255880 | 
                        INACT |