| CAPITAS DISTRIBUTORS, INC. (F12000004240) | Dire |
| MAIL MANAGEMENT SYSTEMS, INC. (H96631) | Director |
| MEXICO PROMOTIONS CENTER, INC. (M55470) | Director |
| ROYAL AMERICAN COACH, INC. (K51531) | Director |
| ROYAL AMERICAN MARKETING, INC. (K23041) | Director |
| TEACHING SYSTEMS AND TECHNIQUES, INC. (371851) | SD |
| MERRICK & COMPANY (851494) | Vice President |
| ROYAL AMERICAN CREATIVE GROUP, INC. (K92342) | Director |
| ROYAL AMERICAN INCENTIVES, INC. (K92343) | Director |
| SPANISH WELLS RESORT HOTEL, INC. (M59703) | Director |
| AEROCLUB, INC. (N44794) | Director |
| BENNETT -PAUL- INVESTMENTS INC (203515) | Director |
| NORTHWEST BROWARD BEDDING PLANTS, INC. (K92344) | Director |
| ROYAL AMERICAN TRAVEL, INC. (H96634) | Director |
| BRUWILL INDUSTRIES INC (315006) | SD |
| CAPITAS FINANCIAL, INC. (F11000001916) | Dire |
| FASHION WORLD OPTICS, INC. (378867) | SD |
| FLORIDA PROFESSIONAL ARTISTS, INC. (N02245) | TD |
| ROYAL AMERICAN CRUISE LINES, INC. (L96545) | Director |
| TRANS AIRMOTIVE, INC. (H69507) | VPT |
| TRANS-AIR, INC. (397957) | PS |
| BROWARD BEDDING PLANTS, INC. (P93000008578) | Director |
| GEORGE A. FULLER COMPANY, INC. (818838) | Director |
| GREY GHOST AVIATION, INC. (M32759) | Director |
| LAUDERDALE-BY-THE-SEA ART GUILD, INC. (721199) | Director |
| ROYAL AMERICAN CASINO VACATIONS, INC. (L26789) | Director |
| ROYAL AMERICAN GROUP, INC. (K27868) | Director |
| ROYAL AMERICAN HOLIDAYS, INC. (H24419) | Director |
| SUN-TIME CHARTERS, INC. (F07358) | PTD |
| SUN-TIME TRIPS, INC. (479539) | PSD |
| TRANS AIR TOURS, INC. (H82219) | PS |