K & N Management, Inc

K & N Partners, Llc

K & O Financial Corporation

K & P Development Corporation (dissolved 4/28/87)

K & P Engineering, Llc

K & P Holdings, Llc

K & P Home Improvement, Inc

K & P Investment Group L.L.C

K & P Transport, Inc

K & Q Management, Llc

K & R Builders, Ltd

K & R Carpet Care, Inc

K & R Data Resources, Inc

K & R Enterprises, Inc

K & R Entertainment, Llc

K & R Kreations, Inc

K & R Motor Care Services, Inc

K & R Realty Partners, Llc

K & S 1988-9 Pool Partners, L.P

K & S Apartments-4 Partners, L.P