| CEDAR RIVER LAND COMPANY, INC. (H95801) | PD |
| CEDAR RIVER LAND COMPANY, LLC (L12000156211) | MGRM |
| NEW LANDS DEVELOPMENT CO., INC. (P04000167151) | PSD |
| OSCEOLA CONSERVATION ASSOCIATION, INC. (K07120) | DPT |
| THE WALTER G. MILLS FAMILY PARTNERSHIP, L.L.L.P. (A01000000841) | |
| UNITED PROPERTIES REALTY, INC. (F57060) | DP |
| BTL INVESTMENTS, LLC (L09000048172) | MGRM |
| ETHREE, LLC (L12000145253) | MGR |
| EVOLUTIONARY CONCEPTS, INC. (P01000085662) | PT |
| GENEVA INVESTMENTS, LLC (L12000149012) | MGRM |
| MILLS GROUP INC. OF SARASOTA (L68172) | DC |
| MILLS HARTFORD, LLC (L18000160452) | MGRM |
| ROCDEY, INC. (F75052) | CD |
| TRAYLOR DEVELOPMENT, L.L.C. (L04000025153) | MGRM |
| UNITED RECREATION, INC. (H65312) | Director |
| UNIVERSITY GROVES DEVELOPMENT, LLC (L02000033583) | MGR |
| W.G. MILLS CONSTRUCTION MANAGERS, INC. (F77803) | DC |
| BAY WOOD WEST, INC. (499755) | VD |
| C AND M FARMS, LLC (L07000034184) | MGRM |
| CHARLOTTE CENTER ASSOCIATES, INC. (M88984) | Director |
| ETHREE CORPORATION (P10000063205) | VP |
| ETHREE CORPORATION (P10000063205) | Director |
| ETHREE CORPORATION (P10000063205) | Secretary |
| LAKE VISTA PARTNERS, L.L.C. (L04000059594) | MGRM |
| MSH HOLDING, INC. (P01000062105) | President |
| SOUTHERN COMMUNITIES, INC. (G41305) | DP |
| TANGIER INVESTMENTS, LLC (L12000124184) | MGRM |
| UNITED RESORTS, INC. (G32374) | Director |
| WGM OF ENGLEWOOD, INC. (H49895) | PD |
| DC VENTURES OF AMERICA, L.L.C. (L08000062437) | MGRM |
| FALCON TWO OF FLORIDA, INC. (P09000088246) | President |
| FLORIDA VENTURES OF SARASOTA II, L.L.C. (L03000012526) | MGR |
| JUDAH ENTERPRISES, INC. (P95000078046) | CEO |
| MARIANNA & ASSOCIATES, LLC (L09000120476) | MGR |
| MILLS CONSULTING GROUP, INC. (P10000032406) | President |
| MILLS CONSULTING GROUP, INC. (P10000032406) | Director |
| MILLS CONSULTING GROUP, INC. (P10000032406) | Secretary |
| MSHBC, L.L.C. (L05000039377) | MGRM |
| NORTH MANDALAY BAY INVESTMENT GROUP, L.L.C. (L04000034936) | MGRM |
| SUSTAINABLE EARTH PRODUCTS CORPORATION (P11000048776) | VP |
| SUSTAINABLE EARTH PRODUCTS CORPORATION (P11000048776) | Director |
| SUSTAINABLE EARTH PRODUCTS CORPORATION (P11000048776) | Secretary |
| UNITED SOUTHWEST, INC. (H79027) | DP |
| UNIVERSITY PROFESSIONAL CENTER, INC. (P98000094415) | DS |
| W.G. MILLS CONSULTING, LLC (L06000072216) | CEO |
| WM PROPERTIES, L.L.C. (L03000009177) | MGRM |
| WM PROPERTIES, L.L.C. (L03000009177) | Auth |
| BLVD INVESTMENTS, LLC (L13000001448) | MGR |
| FIRST SERVICE GROUP, INC. (H35038) | PST |
| FLORIDA HC INVESTMENTS LLC (L08000115298) | MGRM |
| FMP PROPERTIES, INC. (P05000147068) | CD |
| M AND L CONTRACTORS, INC. (445028) | Vice President |
| MILLS SUSTAINABLE FARMS, LLC (L13000025978) | Memb |
| NATIONAL DEVELOPMENT GROUP, LLC (L09000066359) | GMGR |
| RIDGE CENTER CONDOMINIUM ASSOCIATION, INC. (767758) | PSD |
| TURQUOISE HOLDING COMPANY, L.L.C. (L05000039389) | MGR |
| UNITED OF ENGLEWOOD, INC. (H95798) | PD |
| UNIVERSITY GROVES PROPERTY LLC (L08000114569) | MGRM |
| W. G. MILLS INC. OF SOUTHWEST FLORIDA (S70218) | DCT |
| W.G. MILLS, INC. (404008) | CD |
| W.G. MILLS, INC. OF FT. MYERS (S26999) | DC |
| W.G. MILLS, INC., OF VERO (H56778) | PD |
| WPC PROPERTIES, L.L.C. (L01000008119) | MGRM |
