Phh-Brunswick Leasing, Inc

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

Phh-Chem Leasing, Inc. (withdrew 2-11-91)

Phh-Continental Leasing, Inc

Phh-Corner Leasing, Inc

Phh-Corporate Leasing, Inc

Phh-Empire Leasing, Inc

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

Phh-First Leasing, Inc

Phh-Gallop Leasing, Inc

Phh-Gateway Leasing, Inc

Phh-Gypsum Leasing, Inc

Phh-Hanover Leasing, Inc

Phh-Industrial Leasing, Inc

Phh-Keystone Leasing, Inc. (withdrew 2-11-91)

Phh-Ladd Leasing, Inc.(withdrew 2-11-91)

Phh-Manufacturers Leasing, Inc. (withdrew 2-11-91)

Phh-Metals Leasing, Inc

Phh-Midwest Leasing, Inc

Phh-National Leasing, Inc