| ELLMAN AVIATION, LLC (L17000009401) | MGR |
| ELLMAN PROPERTIES, INC. (P99000100210) | VP |
| IBC GROUP, INC. (P33381) | Vice President |
| JLE GROUP, LLC (L05000036660) | Mana |
| LIFESTYLE SALES, INC. (P98000099930) | VP |
| LONDON BED COMPANY, INC. (P98000042920) | VP |
| MIRALUX SLEEP PRODUCTS (WEST), LLC (L00000004901) | MGR |
| SHERWOOD BEDDING HOLDING COMPANY, LLC (L13000176391) | MGR |
| SHERWOOD FURNITURE COMPANY (P99000053261) | VP |
| THE ELLMAN RIF GROUP, LLC (L11000030300) | MGR |
| THER-A-PEDIC OF PENNSYLVANIA, INC. (P95000062711) | Vice President |
| ASTB, INC. (P98000042923) | Vice President |
| ELLMAN ENTERPRISES, INC. (P21343) | VP |
| INTERNATIONAL BEDDING CORPORATION (V45153) | PD |
| SHERWOOD SALES, INC. (P98000086494) | Director |
| SHERWOOD SOUTHWEST, LLC (L11000140802) | Co-P |
| DURBAN INVESTMENT GROUP, LLC (L08000000844) | MGR |
| MIRALUX SLEEP PRODUCTS (WEST), INC. (P94000093445) | DVP |
| ONYX INTERNATIONAL YACHTS, LLC (L08000102384) | MGR |
| ORLANDO CENTER FOR JEWISH DEVELOPMENT INC. (N14000008254) | S/D |
| PREMIER WOOD PRODUCTS, INC. (V54095) | Vice President |
| SAFARI 24, LLC (L24000390725) | MGR |
| SHERWOOD BEDDING GROUP, LLC (L10000089825) | MGR |
| SHERWOOD NORTHEAST, LLC (M20000007795) | Co-P |
| SIBOSE, LLC (L15000006754) | MGR |
| 1988 TRUST,LLC (L05000040687) | MGR |
| ADMIRAL YACHT SALES, INC. (P98000078306) | Vice President |
| ELLMAN FAMILY ESTATE, LLC (L15000092376) | MGR |
| ELLMAN FAMILY VINEYARDS, LLC (L07000085026) | MGR |
| ELLMAN FAMILY WINERY, LLC (L15000092396) | MGR |
| ELLMAN MANAGEMENT CORPORATION (P07000000026) | Vice |
| ELLMAT 6, LLC (L12000037637) | MGR |
| IBC CONSULTING CORP. (V46447) | Vice President |
| IBC OF INDIANA, INC. (V10747) | PD |
| IBC SLEEP SYSTEMS, INC. (V54096) | VP |
| IBCFACTOR, INC. (P98000042217) | Vice President |
| ONYX AIR, LLC (L16000096067) | Mana |
| ONYX FURNITURE CORP. (P93000035947) | VP |
| PREMIER INTERNATIONAL TRADING CORP. (P93000021586) | VP |
| SHERWOOD BEDS, LLC (L06000027547) | MGR |
| SHERWOOD GROUP, LLC (L07000087726) | MGR |
| SHERWOOD SOUTHEAST, LLC (L11000140797) | Co-P |
| 3286 SILVERADO, LLC (L15000092349) | MGR |
| ANALOG LLC (L22000093259) | MGR |
| ELLMAN CONSULTING, INC. (P94000021999) | Vice President |
| ELLMAN FAMILY FOUNDATION, INC. (N04000008948) | VP |
| ELLMAT 7, LLC (L13000103509) | MGR |
| IBC OF ARIZONA, INC. (V28049) | PD |
| IBC/CL, INC. (P95000035438) | VP |
| INTERNATIONAL BEDDING CORPORATION OF ORLANDO (G67039) | PD |
| SHERWOOD MIDWEST, LLC (L16000029518) | Co-P |
| YAD MORDECHAI FOUNDATION INC (N18000005158) | P/D |
