WBS Direct, LLC

Wedg-Cor, Inc

Wellbridge Acquisitions, Inc

Wellbridge Club Management, Inc

Wells Fargo Realty Advisors Funding, Incorporated

Wentworth Street Partners, Llc

West End Hotel Partners, Llc

West End Hotel Partners, Llc

West Gate Manor, Llc

Westco M.H., Inc

Western Fidelity Funding, Inc

Western Mobile Television, Llc

Western Skies Payroll Services, Inc

Western Summit Constructors, Inc

Westline Credit Corporation (withdrew 5-4-90)

Westmar Student Lofts Llc

Westmarc Development Joint Venture

Westpark Leasing Llc

Westside Edgewater Apartments Llc

Wheat Street Department Store, Inc