| ARCTIC CIRCLE IMPORTS INC. (V06681) | Director |
| GULF AMERICAN CORPORATION (204330) | Secretary |
| MEPHAM EQUITIES, INC. (F37380) | STD |
| WILLIAM TELL, INC. (547101) | Secretary |
| CONCORDE EQUITIES, INC. (534443) | STD |
| METROPOLITAN AGENCY, INC. (683902) | STD |
| PENINSULAS COMMODITIES CORP. (M06552) | Secretary |
| SOUTHEASTERN AIR SERVICES, INC. (494213) | PD |
| WILLIAM TELL EQUITIES, INC. (547102) | Secretary |
| BETTY'S SLIMNASIUM, INC. (540845) | STD |
| GULF DEVELOPMENT AND UTILITIES CORPORATION (221964) | VSD |
| J M P TERMINALS, INC. (G98115) | ST |
| RAINBOW FACTORY OUTLETS, INC. (564185) | Director |
| VALEK HOLDING CORPORATION (461814) | Director |
| VALEK HOLDING CORPORATION (461814) | ST |
| A & E SERVICES OF MIAMI INC (314496) | Secretary |
| AMERICAN FOUNDATION FOR PURE WATER, INC. (546657) | STD |
| BERKLEY DEPOSITORY INC. (F17926) | Director |
| BORD DU LAC, INC. (BORDER OF THE LAKE, INC) (497515) | STD |
| CAVANAGH & NORMAN, INC. (584476) | Director |
| CLARA-LUZ CORPORATION (458067) | Director |
| COLUMBIA BAY DEVELOPMENT CORPORATION (263537) | VSD |
| CREST INTERNATIONAL TRADERS, INC. (F09957) | SD |
| HERISS INTERNATIONAL CORPORATION (G69686) | Secretary |
| MACHO MAN, INC. (584475) | ST |
| MIAMI TEXTILES, INC. (442695) | Director |
| NATIONAL FIRST CREDIT CORPORATION (G99107) | PST |
| TAS-BEM, INC. (566767) | Director |
| U.S. QUALITY PRODUCTS, INC. (624357) | STD |
| UNITED ENERGY CONTROL CORP. (484606) | SD |
| BRAVO EXPORTS, INC. (F11288) | STD |
| CITRISUN INTERNATIONAL AGENCY, INC. (578688) | STD |
| FLORAM EQUITIES, INC. (661548) | PD |
| FLORAM EQUITIES, INC. (661548) | ST |
| INTERNATIONAL BANCREDIT CORPORATION (282129) | PD |
| INTERNATIONAL BANKNOTE COMPANY, INC. (463339) | PD |
| PROPRIETARY EQUITIES, INC. (528539) | PD |
| RHEIN-MAIN-ATLANTIC INC (348099) | PD |