Bedc, Inc. (withdrew 3/14/91)

Bel Decatur Holdings Llc

Bel Howell Mill Holdings Llc

Bel Marietta Holdings Llc

Bel Norcross Holdings Llc

Belenos, Inc

Belize Conservation Initiative, Llc

Belknap Investment Company

Bell Atlantic - New England

Bell Atlantic - New Hampshire

Belmont Clayton Limited Partnership

Belmont Constructors Company, Inc

Belmont Equities Management Corp

Belmont Park Bridge Limited Partnership

Belmont Village Limited Partnership

Belmont Woodlake Ii Limited Partnership

Belmont Woodlake Limited Partnership

Benjamin Polishook, Inc

Bentley Motors, Inc

Berenson Associates