Jean Nicole, Inc

Joseph A. Unanue Family Limited Partnership

Joseph R. Harris Co., Inc

Jpw Advisors, Inc

K Mart Apparel Fashions Corp

K Mart Apparel Of Piedmont Corp

Kane Carpet Company, Inc

Kane Carpet Of New England, Inc

Kate Spade Llc

Katella Realty Corporation

Kearny Service Corporation

Keystone Freight Corp

Kidder, Peabody & Co. Incorporated

Kidder, Peabody & Co. Incorporated

Kidspot Of Georgia, Inc

Kmart Apparel Fashions Corp

Kmart Apparel Fashions Corp. (withdrew 4/30/91)

Kn Leadlogistics, Inc

Knight Bondpoint, Inc

Knight Capital Americas, L.P