Liberty Bankers Life Insurance Company

Life Of America Insurance Company

Lifeguard Benefit Services, Inc.

Lifelink Of Texas, Inc

Lifemark Hospitals, Inc. (withdrew 9/26/91)

Lifestream Marketing, Inc

Lifestyle Apartment Construction Service Llc

Lifestyle Apartment Development Service Llc

Lifestyle Apartment Management Service Llc

LifeSynch

LifeSynch

Lifo Management, Inc

Limestone Investment Company, Llc

Limitorque Corporation (delaware)

Linco Development Corporation (withdrew 2/12/88)

Lincoln - Brunswick Llc

Lincoln 712 West Peachtree Llc

Lincoln Advisory Board, Inc

Lincoln Advisory Group, Ltd. (l.P.)

Lincoln Apartment Management Limited Partnership