Beneficial Homeowner Service Corporation

Beneficial Management Corporation Of America

Beneficial Management Corporation Of America

Beneficial Massachusetts Inc

Beneficial Member HSBC Group

Beneficial Mortgage Co. Of Georgia

Beneficial Mortgage Co. Of Massachusetts

Beneficial Mortgage Corporation

Beneficial Mortgage Corporation

Beneficial Mortgage Corporation

Beneficial New Hampshire Inc

Benida Georgia Corporation

Benj. E. Sherman & Sons, Inc

Bensman Associates Ltd.

Bentley Laboratories Inc. (withdrew 11/17/89)

Bes Apartments Ix, Llc

Bes Apartments Viii, Llc

Bes Buford Fund Ix Llc

Bes Buford Fund Viii Llc

Bes Buford Fund Viiia Llc