| 1860 N. PONCE DE LEON, LLC (L15000153441) | MGR |
| 2141 ASCOTT, LLC (L09000038680) | MGRM |
| CAPRI K-100, INC. (P95000026851) | Director |
| DT DEVELOPMENT, INC. (P94000088171) | Director |
| FDR - EAGLE, INC. (P98000040971) | VP |
| FGC EAGLE, INC. (P96000062020) | VP |
| L & L CONSULTING, INC. (P98000104482) | Vice President |
| LG TURTLE COVE, LLC (L04000071740) | MGRM |
| POWERSPORTS OF SOUTH DAYTONA, INC. (P98000094250) | VD |
| PSI #25, INC. (P98000043730) | VD |
| PSI #28, INC. (P98000052270) | PD |
| PSI #36, INC. (P98000067621) | PD |
| PSI #38, INC. (P98000069710) | PD |
| PSI #38, INC. (P98000069710) | VP |
| PSI #46, INC. (P98000087661) | VD |
| SHELLS COTTON, INC. (P94000001120) | Director |
| SINGER ISLAND LAND COMPANY, LLC (L02000015140) | VS |
| TARPON 100, LLC (L13000116681) | Mana |
| VERO MARQUESAS HOMEOWNERS' ASSOCIATION, INC. (N06000010010) | Director |
| 315 PARK, INC. (P00000112732) | President |
| GLOBAL ENERGY PARTNERS, LLC (L09000053072) | MGRM |
| HEATON 114 OLIVE, LLC (L05000057202) | MGRM |
| HEATON COMPANIES LLC (L14000197083) | VP |
| HEATON VERO PROPERTIES, INC. (P04000078353) | VP |
| HO 200, INC. (P99000086274) | VP |
| NEW HAMPSHIRE HOLDINGS, LLC (L09000032343) | MGRM |
| POWERSPORTS OF LONG BEACH, INC. (P97000108472) | VP |
| POWERSPORTS OF MIDLOTHIAN #1, INC. (P99000085953) | Vice President |
| POWERSPORTS OF NORTH SAN DIEGO, INC. (P98000074912) | PD |
| POWERSPORTS OF ONTARIO, INC. (P98000067584) | PD |
| POWERSPORTS RENTALS, INC. (P98000011053) | VP |
| POWERSPORTS USA, INC. (P97000077874) | VD |
| PSI #21, INC. (P98000042103) | PD |
| PSI #43, INC. (P98000081272) | PD |
| PSI #47, INC. (P98000087663) | PD |
| EAGLE 100, INC. (P96000067155) | VP |
| EAGLE WEST CONSTRUCTION, INC. (P01000019584) | Vice President |
| HB PARTNERS, LLC (L01000006214) | MGRM |
| ISLE OF CAPRI ASSOCIATES, INC. (P94000087074) | VPST |
| LEE SEA OATS LLC (L04000005055) | MGRM |
| MODENA FUNDING CORPORATION (P01000034155) | President |
| POWERSPORTS OF COSTA MESA, INC. (P98000067594) | PD |
| POWERSPORTS OF LAKELAND, INC. (P98000015864) | VD |
| PSI #19, INC. (P98000041914) | VD |
| PSI #24, INC. (P98000043724) | PD |
| PSI #27, INC. (P98000049885) | PD |
| PSI #32, INC. (P98000062344) | PD |
| PSI#30, INC. (P98000056134) | PD |
| SOUTHERN FUN, INC. (L82215) | VP |
| TARPON FLATS, LLC (L13000097675) | Mana |
| THE HEATON COMPANIES, INC. (P01000029475) | VS |
| JUPITER MARINE, INC. (P93000017547) | VPD |
| LNO VENTURES INC. (P07000076246) | President |
| POWERSPORTS OF BALTIMORE, INC. (P98000033396) | PD |
| POWERSPORTS OF HEMPSTEAD, INC. (P97000097636) | VD |
| POWERSPORTS OF KISSIMMEE #2, INC. (P99000107756) | VP |
| POWERSPORTS OF MARINA DEL REY, INC. (P98000062356) | PD |
| POWERSPORTS OF MIDLOTHIAN #2, INC. (P99000085956) | VP |
| POWERSPORTS OF NORTH CHICAGO, INC. (P98000081275) | PD |
| POWERSPORTS OF POMONA VALLEY, INC. (P98000069706) | PD |
| PSI #22, INC. (P98000042105) | VD |
| PSI #26, INC. (P98000044787) | VD |
| PSI #31, INC. (P98000062346) | PD |
| PSI #44, INC. (P98000082376) | VD |
| PSI #45, INC. (P98000082326) | PD |
| TA PROPERTIES LLC (L03000017306) | MGRM |
| CAMP JUNO, LLC (L11000049319) | MGRM |
| CENTERMALL, INC. (V57729) | VP |
| COTTON FOODS, INC. (P93000062899) | Director |
| DAKOTA WINDS, INC. (P98000105619) | VP |
| DUNHALL PARTNERS, INC. (P95000067409) | Director |
| HO 100, INC. (P99000082099) | VP |
| POWERSPORTS OF ORLANDO, INC. (P97000108478) | VD |
| PSI #20, INC. (P98000042099) | VD |
| PSI #39, INC. (P98000071919) | PD |
| PSI #41, INC. (P98000074909) | PD |
| REEL MANAGEMENT, INC. (P95000074129) | Director |
| SUNSET VILLAS, INC. (P94000078679) | VP |