E.A. Bonelli + Associates, Inc

Earthjustice (inc)

Earthtel (inc.)

Edgeways Technology, Inc

Educational Seminars Company, Inc. (california)

Edy's Grand Ice Cream (inc.)

Edy's Grand Ice Cream Inc

Eisenhower Crossing Pointe, Llc

Entrust Administration, Inc. Trustee For Benefit Of Yvonne A Tal

Eqe International, Inc

Equitec Financial Group, Inc

Equitec Financial Planning, Inc

Equitec Leasing Company (withdrew 5/18/90)

Equitec Properties Company (withdrew 10-2-91)

Equitec Real Estate Investors Fund Xiii

Equitec Securities Company (withdrew 11-4-91)

Equitec Securities Company, A California Corporation

Eredman Corporation