E & J PROPERTIES, LLC

E & J SPECIALTIES, INC.

E & K ENTERPRISES, LLC

E & K OF OMAHA, INC.

E & K PLUMBING, INC.

E & L BREHM, INC.

E & L CONSTRUCTION, L.L.C.

E & L DEVELOPMENT, LLC

E & L PROPERTIES, INC.

E & L RENTALS, INC.

E & M CONCRETE, INC.

E & M FARMS, INCORPORATED

E & M HEISINGER FARM, LLC

E & M HOLDING, INC.

E & P FINANCING LIMITED PARTNERSHIP

E & P REIT TRUST (BUSINESS TRUST)

E & R FARMS, INC.

E & R HANSEN FARMS, INC.

E & S CORPORATION (RAPID CITY)

E & S INDUSTRIES, INC.