P.O.E., Inc

P.P.P., Inc

Pacific Nagb L.L.C

Palace Associates, Ltd. (l.P.)

Palace Housing Fund, L.P

Pall Mall Associates, Ltd. (l.P.)

Pamela Adams And Associates, Inc

Paradise Management Group, Llc

Parc Chateau Apartments, Ltd. (l.P.)

Parc Chateau Housing Fund, Ltd. (l.P.)

Parc Chateau West, Ltd. (l.P.)

Parkway Alliance Group, Llc

Pas Wireless And Electronics, Inc

Payroll Solutions V, Inc

Payroll Solutions VI, Inc.

Payroll Solutions, Inc. (nevada)

Peach State Investments, Llc (nevada)

Peachtree Clinical Research Llc (nevada)

Peachtree Investments Inc. (nv)

Penncorp Associates, Inc