| COLONIAL PALMS L.T., INC. (S74842) | Vice President |
| CORAL SPRINGS L.T., INC. (V14022) | VD |
| DEERFIELD BEACH, FL., L.T., INC. (J81722) | Vice President |
| JACKSONVILLE L.T., INC. (H09201) | Vice President |
| ORIGINAL MUGS, INC. (P00000063720) | Director |
| OVIEDO FL LINENS 'N THINGS, INC. (S28880) | VD |
| SARASOTA, FL., L.T., INC. (H66221) | Vice President |
| SOUTHSIDE SQUARE LINENS 'N THINGS, INC. (P98000069671) | VD |
| WELLINGTON FL. LINENS 'N THINGS, INC. (S25450) | VD |
| WEST PALM BEACH LINENS 'N THINGS, INC. (P98000051290) | VD |
| AVENTURA L.T., INC. (P92000014003) | VD |
| BRANDON LINENS 'N THINGS, INC. (P98000059513) | VD |
| CGLASS CAPITAL LLC (L24000012693) | AMBR |
| COLONIAL (ORLANDO, FL.) L.T., INC. (J88192) | VD |
| GILES & PERLMAN, INC. (P96000051822) | Director |
| GILES2010 INC. (P10000088893) | VPSD |
| INTERNATIONAL DRIVE L.T., INC. (H51042) | VD |
| MIAMI L.T., INC. (L51693) | VD |
| MIAMI-FLAGLER L.T., INC. (L04812) | VD |
| VENETIAN ISLE L.T., INC. (S77292) | VD |
| BOCA RATON LINENS 'N THINGS, INC. (S39855) | VD |
| COLONIAL PLAZA LINENS 'N THINGS, INC. (P94000065654) | VD |
| DOLPHIN MIAMI LINENS 'N THINGS, INC. (J81084) | V/D |
| EWK MIAMI, INC. (F77814) | VT |
| EWK POMPANO, INC. (583575) | Vice President |
| NAPLES L.T., INC. (S77295) | VD |
| TAMPA L.T., INC. (L79904) | Vice President |
| TAMPA LINENS 'N THINGS, INC. (P95000029185) | VP |
| ALTAMONTE SPRINGS LINENS 'N THINGS, INC. (L04817) | VD |
| DADELAND LINENS 'N THINGS, INC. (P98000040986) | VD |
| EWK TAMPA, INC. (F20947) | VP |
| FEDERAL HWY. LINENS 'N THINGS, INC. (P95000003236) | VD |
| FORT MYERS LINENS 'N THINGS, INC. (P93000001097) | VD |
| FORT MYERS, FL., L.T., INC. (J17166) | VD |
| LAKE SHIPP INN, INC. (P00000063716) | Director |
| LAKE SHIPP INN, INC. (P04000034417) | President |
| ORLANDO L.T., INC. (G48306) | VP |
| PELICAN PLAZA LINENS 'N THINGS, INC. (P94000060396) | VD |
| SOUTH DADE (MIAMI, FL.) L.T., INC. (J88187) | Vice President |
| TAMARAC, FL., L.T., INC. (J48817) | Vice President |
| THE FOUNTAINS L.T., INC. (L22375) | VPD |
| WESTLAND PROMENADE L.T., INC. (L69657) | Vice President |
| BOYNTON BEACH, FL., L.T., INC. (J85679) | Vice President |
| CLEARWATER, FL., L.T., INC. (J17168) | VD |
| CURLEW CROSSING, L.T., INC. (V09578) | VP |
| DIRECT COMPUTER CORPORATION (P31958) | VT |
| M.O. RECREATIONAL CENTER, INC. (P95000064429) | Secretary |
| NAUTILUS SUBMARINES OF AMERICA, INC. (K25799) | Director |
| ORLANDO LINENS 'N THINGS, INC. (P94000060388) | VD |