P & A FARMS, INC.

P & C CONSTRUCTION, INC.

P & C PROPERTIES, LLC

P & C VENTURES, INC.

P & D FLOORING, LIMITED PARTNERSHIP

P & E, LLC

P & G TOWNHOMES, LLC

P & J TRUCKING, INC.

P & M HOG SALES, LLC

P & M LEASING, INCORPORATED

P & M PROPERTIES, LLC

P & M STEEL CO.

P & M'S AUDIO PLAYGROUND ELECTRONICS, INC.

P & P PROPERTIES, L.L.C.

P & R LABORATORIES, INC.

P & S RANCH CORPORATION

P & W HOLDINGS, LLC

P & W, INC. (SIOUX FALLS)

P&G GOLF, INC.

P&K PROPERTIES, LLC