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

Southtrust Securities, Llc

Southwest 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)

Spc Terminals Incorporated

Specialized Recovery Services, Llc

Specialty Grains, Inc

Specialty Lubrication Corporation

Specialty Spirits Ltd

Spectaguard Acquisition, Llc

Speculum Viii Corporation

Sperry Corporation

Speyer Service Corporation

Spg 1300, L.P