Petracom Corporation

Petro Mark, Inc. (merged 10/18/90)

Petro-Data Systems, Inc. (dissolved 5-3-88)

Petrofina - U.S. Incorporated

Pfs Distributors

Pharmacy Accounting Management, Inc

Phc Dallas, Llc

PHC Dallas, LLC

Pheasant Fan Club, Inc

Phns Inc

Phoenix Smelting Corporation

Phoenix Telecom, L.L.C

Phone Debit Systems, Inc

Phoneco, L.P

Photon Entertainment, Inc

Physerve Physician Services, Inc

PhyServe Physician Services, Inc.

Physical Dynamics, Inc

Physician Billing Services Southern States Region, Inc

Physicians Resource Group I, Ltd. (l.P.)