| WHEELS UP WORLD LLC | L20000316810 | InActive | 
                    
                        | WHEELSUP WORLDWIDE LLC | L20000011387 | INACT | 
                    
                        | WHEELS U.S.A., INC. | 697428 | INACT | 
                    
                        | WHEELS OF USA LLC | L19000232080 | INACT | 
                    
                        | WHEELS OF VENICE, INC. | K43260 | INACT | 
                    
                        | WHEELS VIP, INC. | P15000069005 | INACT | 
                    
                        | WHEELS AND WAKE LLC | L23000458451 | InActive | 
                    
                        | WHEELS & WALTZ, INC. | N23000006476 | Active | 
                    
                        | WHEELS & WANDERLUST, LLC | L24000071899 | INACT/UA | 
                    
                        | WHEELS WASH, LLC | L08000074962 | INACT | 
                    
                        | WHEELS AND WAVES, INC. | P93000021127 | INACT | 
                    
                        | WHEELS & WAVES BOAT AND RV STORAGE LLC | L24000065913 | Active | 
                    
                        | WHEELS AND WAVES LOGISTICS, INC. | P07000122859 | INACT | 
                    
                        | WHEELS & WAVES MOBILE DETAILING & RESTORATION LLC | L25000231693 | Active | 
                    
                        | WHEELS WAVES WINGS, INC. | P98000064700 | INACT | 
                    
                        | WHEELS & WAX LLC | L25000048174 | Active | 
                    
                        | WHEELS WEB, LLC | L15000124865 | INACT | 
                    
                        | WHEELS OF WEDGEFIELD, INC. | N21000006178 | InActive | 
                    
                        | WHEELS AND WELDING  U.S.A. INC. | P12000016834 | INACT | 
                    
                        | THE WHEELS OF WELLNESS LLC | L23000088892 | Active |