J & B FAMILY LIMITED PARTNERSHIP

J & B SOFTWARE, INC.

J & B WHOLESALE DISTRIBUTING, INC.

J & H SYSTEMS, INC.

J & J INTERNATIONAL BROKERAGE, INC.

J & K BUILDERS, INC.

J & K PALMER, INC.

J & L AMERICA, INC.

J & L CONTRACTING, INC.

J & L HAND, INC.

J & L WORK APPAREL, INC.

J & M INDUSTRIES, INC.

J & N EXECUTIVE PROPERTIES LLC

J & N RACING, INC.

J & P CYCLES, INC.

J & P CYCLES, LLC

J & R WELL SERVICE, LLC

J & T ENTERPRISES, LIMITED PARTNERSHIP

J And T, Inc

J D Services, Inc. D/B/A American Freedom Network