| ALLEN C. HARPER, INC. (525900) | PTD |
| AMERICAN RAILROAD PRESERVATION FOUNDATION, INC. (N99000004410) | Dire |
| JOHN BURDEN & ASSOCIATES, INC. (F61880) | VSD |
| PELICAN CAPITAL INVESTMENTS, INC. (P98000016161) | COB |
| PENTECO INVESTMENTS, INC. (M56290) | Director |
| R.T. CONSTRUCTION INTERESTS, INC. (M83781) | DP |
| ATRIUM INVESTORS, INC. (P95000008102) | Director |
| EAGLE ROCK MINING CORP. (M32852) | Director |
| FIRST RESERVE EQUITIES I, INC. (M02522) | DP |
| FIRST RESERVE REALTY, INC. (H00993) | CD |
| FLORIDA FIRST HOLDINGS, INC. (P94000070754) | DC |
| GHCB, INC. (S05783) | Director |
| GWEC INVESTORS, INC. (P95000008523) | Director |
| LONG'S INTERNATIONAL, INC. (F10112) | Director |
| PENTECO CORPORATION (M18763) | DPS |
| PLEASANT RIDGE, INC. (754632) | Director |
| RIB MOUNTAIN FOREST PRODUCTS, INC. (M38734) | Director |
| SCENIC RAILROADS ACQUISITION CORPORATION (P99000099573) | Dire |
| VALORINVEST FLORIDA, INC. (697063) | VD |
| #253 RESTORATION PROJECT, INC. (P98000063965) | ED |
| AMERICAN HERITAGE RAILWAYS, INC. (P98000053485) | Dire |
| CALUSA CLUB VILLAGE CONDOMINIUM BLDG. C ASSOCIATION, INC. (762814) | PD |
| CALUSA CLUB VILLAGE CONDOMINIUM BLDG. D ASSOCIATION, INC. (762815) | PD |
| CONSTRUCTION MARINE SERVICES, INC. (S74894) | DS |
| EASY STREET PRODUCTIONS OF COCONUT GROVE, INC. (M38964) | Director |
| EASY STREET PRODUCTIONS, INC. (M27835) | Director |
| ECO-TRANSIT TECHNOLOGIES, INC. (P97000037535) | COB |
| FIRST RESERVE MANAGEMENT INC. (J59394) | DP |
| FLORIDA CITY, HOMESTEAD, GOLDCOAST HISTORIC RAILROAD FOUNDATION, INC. (N99000003565) | CD |
| FLORIDA FUN-TRAIN, INC. (P97000039884) | COB |
| OCEAN FLYERS, INC. (P97000037524) | DPS |
| PENTECO LIQUIDATING COMPANY (M25634) | Director |
| RAIL EVENTS, INC. (P93000081575) | Dire |
| SYNERGISTIC COMMUNITY SOLUTIONS, INC. (N11000001754) | VP |
| THE GLIDE, INC. (P03000064244) | Director |
| U.S.INVESTORS FUND N.V., INC. (845855) | President |
| ALL ABOARD SERVICES, INC. (P96000056377) | DCOB |
| AMERICAN BAY COLONY, INC. (F19726) | PD |
| AMERICAN TOURISM MANAGEMENT, INC. (P00000033717) | COB |
| CLUB ESTATES, INC. (F11926) | DP |
| EASY STREET HOLDINGS, INC. (M38965) | PD |
| FIRST RESERVE, INC (G97737) | DPC |
| FIRST RESERVE, INC. (P98000054767) | DC |
| HPX, LLC (L03000005647) | MGR |
| MARINER BANCSHARES, INC. (M87097) | SD |
| RATTLESNAKE LAND COMPANY (203996) | DPS |
| U.S. SYSTEMS ADVISORS, INC. (P02000084256) | CD |
| A AND J FINANCIAL SERVICES CORP. (S41949) | Director |
| AMERICAN HERITAGE ENTERTAINMENT, INC. (P02000121429) | Director |
| BAY GLIDE TRAMWAY COMPANY (P03000064228) | Director |
| CHAMPION INTERNATIONAL INVESTORS, INC. (K34038) | Director |
| DESTINATION RAILWAYS, INC. (P96000056369) | DCOB |
| EURO-TELEMARKETING, INC. (V10219) | Director |
| EWM SCHOOL OF REAL ESTATE, INC. (P00000057608) | DC |
| FIRST AMERICAN RAILWAYS, INC. (P94000012879) | DCOB |
| FIRST RESERVE ENTERPRISES, INC. (K05548) | DPS |
| FUN TRAINS, INC. (P96000056379) | DCOB |
| GHOST TOWN GHOST, LLC (L05000121089) | MGR |
| MARINA BAY ASSOCIATES, LTD. (A07429) | G |
| OZARK MOUNTAIN SPORTS, INC. (V56159) | Director |
| POAR CORPORATION (L73488) | Director |
| THE DURANGO & SILVERTON RAILROAD SCENIC TOUR BUS COMPANY (P97000052778) | Dire |
