Citicorp Vendor Finance, Inc.

Citynet Telecom, Inc

Citynet U.S. Operating Company, Inc

Cives Financial Corporation

Cives Manufacturing Corporation

Claremont Partners, Inc

Claridge Capital Corp

Clark Hill Forest Products, Inc

Clayton Mark, Inc. (withdrew 2/27/89)

Clevenger Corporation (delaware)

Clinch Logging & Timber Company, Inc

Clinical Nutrition Holdings, Inc

Clintec International Inc

Clonmel Inc

Clymer's Of Bucks County, Inc

Cmd Technologies Corporation

Cnc Trading Corp. (withdrew 5-21-91)

Co-Op Lead Network Ltd

Co-Operative Retirement Services Of America, Inc

Coast To Coast Stores Inc