| BRANDY COHEN ORIGINALS, INC. (J97711) | STD |
| LC III FITNESS INC (P18000034321) | President |
| NATIONAL MEDICAL ENTERPRISES (EAST) INC. (512192) | Vice President |
| NATIONAL MEDICAL LEASING, INC. (844750) | VD |
| POP N' SON, INC. (493030) | VD |
| POP N' SON, INC. (493030) | SD |
| VELVET SPA, INC. (P03000048971) | Director |
| ZACKS INTERIORS, INC. (H85461) | PTD |
| BESCOH FINANCIAL LLC (L15000019073) | MBR |
| BLC ENTERPRISES, INC. (P01000060452) | Director |
| ANDY & AMOS, INC. (P94000093334) | Director |
| DELI WAREHOUSE, INC. (P94000014694) | PD |
| HAR-LEN OF MIAMI BEACH CORP. (211554) | ST |
| HAR-LEN OF MIAMI BEACH CORP. (211554) | Director |
| KOCO, INC. (294224) | PD |
| L & L CORPORATE CAFE, INC. (P03000140994) | President |
| LEN COHEN CORP (P08000020204) | President |
| DECORATOR'S FACTORY OUTLET, INC. (J76586) | Director |
| FIVE C'S FAMILY LTD. (A01000000376) | |
| IHAI, INC. (V07176) | STD |
| LEONARD COHEN C.P.A., P.A. (P96000072507) | Director |
| LEONARD COHEN, P.A. (P06000013597) | PCEO |
| LEONARD M. COHEN, INC. (P04000069475) | Director |
| MEDFIELD CORPORATION (585907) | Vice President |
| OPTI-KIDS, INC. (P00000076246) | Director |
| REYERSON INDUSTRIES, INC. (V68396) | President |
| ARLIN MARKETING, INC. (S52809) | Director |
| ART OF FLOWERS, INC. (397078) | Director |
| AV-MED, INC. (409649) | Director |
| FCN LEONARD COHEN MD, INC (P18000022969) | DIR |
| IMPERIAL INTERNATIONAL TRADERS, INC. (P04000142788) | Director |
| LEONARD COHEN, INC. (L71379) | DPS |
| PLANTATION MATTRESS, INCORPORATED (G64048) | DP |
| PURIFIED POOLS BY HORIZON INC. (584059) | Director |
| STONE RAGE, INC. (K60328) | DST |
| VENTEX FABRICS CORP., LTD. (496548) | PD |
