| DELTACOM, LLC (M12000006050) | Mana |
| EAGLE NEWCO, LLC (M18000011310) | MGR |
| MCLEODUSA TELECOMMUNICATIONS SERVICES, L.L.C. (M10000002161) | Mana |
| US LEC OF FLORIDA, LLC (M08000000760) | Mana |
| WINDSTREAM FIBERNET, LLC (M12000005790) | Mana |
| WINDSTREAM FIXED WIRELESS, LLC (M16000006670) | Mana |
| WINDSTREAM KDL, LLC (M15000003790) | Mana |
| WINDSTREAM NORLIGHT, INC. (F01000005211) | AS |
| WINDSTREAM NORLIGHT, LLC (M15000003791) | Mana |
| WINDSTREAM SERVICES PE, LLC (M15000004882) | Mana |
| XETA TECHNOLOGIES, INC. (P10531) | Secr |
| LDMI TELECOMMUNICATIONS, INC. (F95000004983) | Secr |
| MASSCOMM, LLC (M18000010113) | Mana |
| MCLEODUSA PURCHASING, L.L.C. (M00000002143) | Mana |
| PAETEC ITEL, L.L.C. (M24000005704) | Mana |
| PAETEC SOFTWARE CORP. (F05000005253) | AS |
| PYRAMID COMMUNICATION SERVICES, INC. (F10000004962) | AS |
| WINDSTREAM COMMUNICATIONS, INC. (F05000007282) | AS |
| WINDSTREAM FLORIDA, LLC (L15000035433) | Mana |
| WINDSTREAM NTI, LLC (M15000003792) | Mana |
| WINDSTREAM NUVOX, LLC (M15000003793) | Mana |
| BROADVIEW NETWORKS, INC. (F00000005154) | Secr |
| FDN SUPRA, LLC (M05000006244) | MGR |
| NETWORK TELEPHONE CORPORATION (P97000091365) | AS |
| NETWORK TELEPHONE, LLC (L14000193744) | Mana |
| PAETEC COMMUNICATIONS, LLC (M15000003795) | Mana |
| WINDSTREAM COMMUNICATIONS, LLC (M15000003794) | Mana |
| WINDSTREAM KINETIC FIBER, LLC (M22000000954) | Mana |
| WINDSTREAM SERVICES, LLC (M20000006495) | MANA |
| WINDSTREAM SUPPLY, LLC (M08000002875) | Mana |
| AMERICAN TELEPHONE COMPANY LLC (M07000000527) | Mana |
| BUSINESS TELECOM, LLC (M14000000286) | Mana |
| CTC COMMUNICATIONS CORP. (F98000003797) | Secr |
| GABRIEL COMMUNICATIONS FINANCE COMPANY (F02000004386) | AS |
| INTELLIFIBER NETWORKS, INC. (F01000002797) | Secr |
| LDMI TELECOMMUNICATIONS, LLC (M15000003796) | Mana |
| MCLEODUSA INFORMATION SERVICES LLC (M10000002147) | Mana |
| REVCHAIN SOLUTIONS, LLC (M16000008046) | Mana |
| TALK AMERICA INC. (P38107) | Secr |
| THE OTHER PHONE COMPANY, INC. (P96000034696) | AS |
| WINDSTREAM BUSINESS HOLDINGS, LLC (M14000000257) | Mana |
| WINDSTREAM FLORIDA, INC. (176356) | AS |
| WINDSTREAM KDL, INC. (F07000005616) | AS |
| WINDSTREAM SHARED SERVICES, LLC (M12000000027) | Mana |
| WINDSTREAM TALK AMERICA, LLC (M16000003097) | Mana |
| INTELLIFIBER NETWORKS, LLC (M15000003788) | Mana |
| THE OTHER PHONE COMPANY, LLC (L14000193768) | Mana |
| US LEC COMMUNICATIONS LLC (M10000002159) | Mana |
| WINDSTREAM NEW EDGE, LLC (M12000005389) | Mana |
| WINDSTREAM NTI, INC. (F96000003408) | Secr |
| WINDSTREAM NUVOX, INC. (F04000006088) | Secr |
