| ZION REAL ESTATE & BUSINESS ACQUISITION CORPORATION | 
                        P03000077897 | 
                        INACT | 
                    
                    
                        | ZION REAL ESTATE GROUP LLC | 
                        L24000130793 | 
                        Active | 
                    
                    
                        | ZION REAL ESTATE HOLDINGS, LLC | 
                        L13000117373 | 
                        INACT | 
                    
                    
                        | ZION REAL ESTATE INVESTMENT I, LLC | 
                        L07000106351 | 
                        INACT | 
                    
                    
                        | ZION REAL ESTATE INVESTMENT II, LLC | 
                        L07000106352 | 
                        INACT | 
                    
                    
                        | ZION REAL ESTATE INVESTMENTS LLC | 
                        L24000113082 | 
                        INACT/UA | 
                    
                    
                        | ZION REALTY COMPANY | 
                        F05000006425 | 
                        INACT | 
                    
                    
                        | ZION REALTY, INC. | 
                        P03000024986 | 
                        INACT | 
                    
                    
                        | ZION REALTY, CORP | 
                        P13000003761 | 
                        InActive | 
                    
                    
                        | ZION REALTY CORP | 
                        P15000045692 | 
                        INACT/UA | 
                    
                    
                        | ZION REALTY, INC. | 
                        P94000010871 | 
                        INACT | 
                    
                    
                        | ZION REALTY EMPIRE LLC | 
                        L22000189536 | 
                        Active | 
                    
                    
                        | ZION REALTY GROUP INC. | 
                        P08000057517 | 
                        INACT | 
                    
                    
                        | ZION REALTY INVESTMENTS, INC. | 
                        P11000098125 | 
                        INACT | 
                    
                    
                        | ZION REBUILDING LLC | 
                        L24000487560 | 
                        INACT/UA | 
                    
                    
                        | ZION RECORDING STUDIO CORP. | 
                        P00000014872 | 
                        INACT | 
                    
                    
                        | ZION RECORDS, LLC | 
                        L08000020003 | 
                        InActive | 
                    
                    
                        | ZION RECORDS, INC. | 
                        P12000067777 | 
                        Active | 
                    
                    
                        | ZION REFUGE RANCH CORP | 
                        N25000011220 | 
                        Active | 
                    
                    
                        | ZION REI LLC | 
                        L23000208484 | 
                        INACT |