C.A. Partners, L.P

Cabin Crafters, Inc

Cable Electric, Incorporated

Capital Seekers, Inc

Capital Seekers, Inc

Carolina Building Associates Of Asheville, Inc

Carolina Staffing Group L.L.C

Ccc&j; Properties, Llc

Chocolate Moon Inc

Civic Productions, Inc

Cobb Place Fund Ii Manager, Llc

Colossus, Incorporated

Commercial Developers, Inc

Conservation Resources, Inc

Crisp Hughes Evans Llp

D. Michael Ward, Inc

Dae Properties, L. L. C

Dalton Iii Limited Partnership

Dalton Waste Paper Company, Inc. (merged 9/30/91)

Davis American Corporation