Financial Services Associates Incorporated

Fincora, Ltd

Fine's, Inc

Fineline Distributing, Inc

Finvest Roxboro, L.L.C

Finzer Roller, L.L.C

Fire Protection Management, Inc

Fireman's Insurance Company Of Newark, N. J

Firemen's Insurance Company Of Newark

First Alliance Residential Management Llc

First American Capital Resources, Inc

First Capital Financial Corporation

First Capital Financial Corporation (florida)

First Capital Income Properties, Ltd.-Series Ix (l.P.)

First Capital Income Properties, Ltd.-Series Vi (l.P.)

First Capital Income Properties, Ltd.-Series Vii (l.P.)

First Capital Income Properties, Ltd.-Series Viii (l.P.)

First Capital Institutional Real Estate, Ltd-1 (l.P.)

First Capital Institutional Real Estate, Ltd.-4 (l.P.)

First Capital Insured Real Estate Limited Partnership