| BOB EVANS ENTERPRISES, INC. (475540) | Director |
| BROKERS REALTY, INC. (203541) | PD |
| CHAMELEON GOLF, INC. (P01000044150) | President |
| EXECUTIVE PLUS, INC. (P00000052840) | Director |
| EXECUTIVE PLUS, INC. (P05000052680) | PD |
| GALAXY BUILDERS, INC. (H09401) | DP |
| JAMES CONSTRUCTION COMPANY INC (150921) | VD |
| REAL ESTATE INC (203540) | Director |
| SUMMIT MATERIAL HANDLING, LLC (L19000117401) | AMBR |
| BAY-CON INDUSTRIES, INC. (113822) | EV |
| CARD ONE, LLC (L19000124753) | MGR |
| CHE INC (200314) | STD |
| EVANS & WAGNER COMMERCIAL GROUP, INC. (P05000039473) | President |
| FLORIDA COAST REALTY, INC. (P96000003923) | PVST |
| KABOBCO, LLC (L15000016072) | MGR |
| REMINGTON HOLDINGS LLC (L04000036882) | MGRM |
| ROBEAR DEVELOPMENT COMPANY, INC. (P97000046353) | Director |
| ROBEAR DEVELOPMENT COMPANY, INC. (P97000046353) | PVTS |
| THE EVANS COMPANY OF WINTER HAVEN, INC. (L49162) | Director |
| CONSOLIDATED RESTAURANTS INC (229624) | Director |
| ISLAND PALMS INVESTMENTS, INC. (P95000084225) | V/S |
| MONEY MAKERS OF PINELLAS COUNTY, INC. (P01000051045) | Director |
| NEW-KEE ASSOCIATES, INC. (169734) | PD |
| PRESIDENTIAL COURT I LLC (L04000037385) | MGRM |
| R.M.S. ENTERPRISES, INC. (251655) | Director |
| REMINGTON MANAGING MEMBER LLC (L19000095755) | MGRM |
| ROBERT EVANS GOLF, INC. (P99000101985) | PD |
| SOUTHERN REGISTRAR & TRANSFER CORP. (312875) | PD |
| SUSAN-KAREN HOMES, INC. (381304) | Director |
| THE FOAM COMPANY (F49534) | PSD |
| ALLEN, NORTON & BLUE, P.A. (602017) | V.P. |
| AMO INDUSTRIES INC (225797) | PD |
| CONCORDE DRIVE LLC (L04000037387) | MGRM |
| GENERAL CONSTRUCTION INC OF ORLANDO (241407) | VD |
| ROBERT EVANS FLOORING, INC. (P06000096106) | Director |
| WENDELL EVANS CARPET SVC, LLC (L04000061945) | MGRM |
| ABC SECURITY LLC (L17000047959) | MGR |
| GREENTREE OF NAPLES LLC (L04000037389) | MGRM |
| GULF STATES INDUSTRIES, INC. (814769) | PD |
| HOUCHIN LLC (L04000037418) | MGRM |
| J. PINES CORP. (K01029) | DV |
| PRESIDENTIAL COURT II LLC (L04000037388) | MGRM |
| THE BOB EVANS GROUP, INC. (K45458) | Director |