P.S.A. Financial Center, Inc

P.S.A. Insurance, Inc.

PDP Group, Incorporated

Peterson, Howell & Heather, Inc

Phh-Central Leasing, Inc. (withdrew 10-23-89)

Phh-Corporate Leasing, Inc

Phh-Empire Leasing, Inc

Phh-Equipment Leasing, Inc. (withdrew 10-23-89)

Phh-First Leasing, Inc

Phh-Gateway Leasing, Inc

Phh-Hanover Leasing, Inc

Phh-Industrial Leasing, Inc

Phh-Midwest Leasing, Inc

Phh-Providence Leasing, Inc

Phh-Pyramid Leasing, Inc. (withdrew 10-23-89)

Phh-Rgi Leasing, Inc

Phh-Tidewater Leasing, Inc. (withdrew 10-23-89)

Phh-Westminster Leasing, Inc

Precision Endoscopy Of America, Inc