| AMERICAN LAND JACARANDA CORP. (J43920) | DVS |
| AMERITRAIL SB, INC. (L98040) | Director |
| G III H CORP. (M29981) | PD |
| GENERAL HOLDING, INC. (K49051) | VS |
| GROUP HOLDING, INC. (K49050) | VSD |
| GROUP III, CENTRAL FLORIDA, INC. (560981) | Director |
| HYPO, INC. (P97000097691) | DVST |
| LANDINGS DEVELOPMENT, INC. (P97000064541) | DVST |
| M. BEHAR & SONS INVESTMENT, INC. (G73181) | PD |
| MIRACLE PACIFIC OVERSEAS, LLC (L12000122250) | Mana |
| NRVPI MANAGER, INC. (P98000037161) | DVS |
| PEMBROKE COVE, INC. (P95000043480) | Director |
| ST. JOHNS CENTER INVESTORS LLC (L03000005341) | MGR |
| AMERICAN LAND MANAGEMENT GROUP, INC. (J24473) | DPS |
| AMERIPALMS 6 GP, INC. (L00682) | Director |
| AMERITRAIL, INC. (L44993) | DPTS |
| FRIENDS OF HEBRAICA, INC. (M30333) | VD |
| GENERAL FORMING CORPORATON (M08662) | VT |
| GIOVAVA INC. (837143) | TD |
| GROUP III GENERAL CONTRACTORS, INC. (448853) | SD |
| GSC SERVICE CORP (P11000048053) | PSD |
| HPXCE, INC. (P98000037162) | DVS |
| JACARANDA COVE, INC. (P93000068682) | Director |
| NRD GROUP, INC. (P96000073762) | DVS |
| AMERICAN LAND HOUSING GROUP, INC. (P95000043485) | DST |
| AMERICAN PALM BEACH LAND, INC. (P98000064675) | DST |
| AMERICAN VILLAGE DEVELOPMENT, INC. (P98000043394) | DST |
| AMERILAND CROSS CREEK, INC. (K34534) | Director |
| AMERIPALMS 6B GP, INC. (L00684) | Director |
| BEHAR FAMILY INVESTMENTS, LLC (L09000098295) | MANA |
| GROUP FINANCIAL SERVICES, INC. (K51255) | STD |
| POMPANO BEACH INVESTMENT CORP. (514865) | PD |
| SIX NINETY, LLC (L19000004784) | MGR |
| VSAL, INC. (P95000019315) | Director |
| AMERILAND CHELSEA, INC. (K34537) | Director |
| BEHAR ENTERPRISES, INC. (M81056) | DP |
| COVE GP, LLLP (A00000000687) | |
| GENERAL STAIR CORPORATION (J24747) | Director |
| GROUP III INTERNATIONAL CORPORATION (M07527) | President |
| HACIENDA COVE INVESTMENTS, LLC (L00000004257) | MGR |
| HACIENDA COVE LENDING, LLC (L99000004066) | MGRM |
| INTERNATIONAL CAPITAL SYSTEMS CORPORATION (462196) | TD |
| S BEHAR, INC. (P00000113986) | Director |
| SANANITA INVESTMENT CORP. (520086) | VP |
| STRAND VENTURES, LLC (L00000005627) | MGRM |
| AMERILAND PARC COURT, INC. (K34538) | Director |
| BFI HOMES, LLC (L18000125079) | MGR |
| CC CYPRESS, INC. (P95000050698) | DP |
| GFS III, INC. (P02000007559) | Director |
| GULFSTREAM AMERICAN, INC. (M43178) | President |
| JSB PROPERTIES, LLC (L12000015319) | MGR |
| OMNI RESIDENTIAL, INC. (P97000094429) | DVS |
| RS BEHAR, LLC (L19000136048) | CEO |
| RS BEHAR, LLC (L19000136048) | Mana |
| THE COVE AT THE LANDINGS, INC. (P97000011499) | DST |