Southernnet Southeast, Inc. (merged 1/19/90)

Southernwood, Inc. (delaware)

Southland Plaza, Inc

Southland Systems, Inc. (merged 11/30/89)

Southtrust Securities, Llc

Sp-Commercial Flight, Inc

Sp-Commerical Flight Inc.(merged)

Sp-Defense Avionics, Inc

Spalding Enterprises, Llc (de)

Spalding Homes, Inc

Sparks Tune-Up Centers, Inc

Spartan Restaurants, Inc. (withdrew 4-10-90)

Specialized Recovery Services, Llc

Specialty Grains, Inc

Specialty Lubrication Corporation

Spectaguard Acquisition, Llc

Speculum Viii Corporation

Sperry Corporation

Speyer Service Corporation

Spg 1300, L.P