| ELLMAN AVIATION, LLC (L17000009401) | MGR |
| ELLMAN PROPERTIES, INC. (P99000100210) | Treasurer |
| JLE GROUP, LLC (L05000036660) | Mana |
| LIFESTYLE SALES, INC. (P98000099930) | Treasurer |
| LONDON BED COMPANY, INC. (P98000042920) | Treasurer |
| SHERWOOD BEDDING HOLDING COMPANY, LLC (L13000176391) | MGR |
| SHERWOOD FURNITURE COMPANY (P99000053261) | Treasurer |
| THE ELLMAN RIF GROUP, LLC (L11000030300) | MGR |
| ASTB, INC. (P98000042923) | TVAS |
| INTERNATIONAL BEDDING CORPORATION (V45153) | VT |
| SHERWOOD 7, LLC (L13000063822) | MGR |
| SHERWOOD SOUTHWEST, LLC (L11000140802) | Exec |
| DURBAN INVESTMENT GROUP, LLC (L08000000844) | MGR |
| ONYX INTERNATIONAL YACHTS, LLC (L08000102384) | MGR |
| SAFARI 24, LLC (L24000390725) | AP |
| SHERWOOD BEDDING GROUP, LLC (L10000089825) | MGR |
| SHERWOOD NORTHEAST, LLC (M20000007795) | Exec |
| ELLMAN FAMILY ESTATE, LLC (L15000092376) | MGR |
| ELLMAN FAMILY VINEYARDS, LLC (L07000085026) | Mana |
| ELLMAN FAMILY WINERY, LLC (L15000092396) | MGR |
| ELLMAN MANAGEMENT CORPORATION (P07000000026) | Vice |
| ELLMAT 6, LLC (L12000037637) | MGR |
| IBC CONSULTING CORP. (V46447) | Treasurer |
| IBC OF INDIANA, INC. (V10747) | VT |
| IBCFACTOR, INC. (P98000042217) | Treasurer |
| IBEL ALLIANCE, INC. (P98000086417) | Treasurer |
| ONYX AIR, LLC (L16000096067) | Mana |
| PREMIER INTERNATIONAL TRADING CORP. (P93000021586) | Treasurer |
| SHERWOOD BEDS, LLC (L06000027547) | MGR |
| SHERWOOD SOUTHEAST, LLC (L11000140797) | Exec |
| SHERWOOD WEST HOLDING COMPANY, LLC (L17000135576) | MGR |
| TEMPUR SHERWOOD, LLC (M20000002137) | Exec |
| 3286 SILVERADO, LLC (L15000092349) | MGR |
| ANALOG LLC (L22000093259) | Mana |
| ELLMAN FAMILY FOUNDATION, INC. (N04000008948) | VP/T |
| ELLMAT 7, LLC (L13000103509) | MGR |
| IBC OF ARIZONA, INC. (V28049) | VT |
| IBC/CL, INC. (P95000035438) | Treasurer |
| INTERNATIONAL BEDDING CORPORATION OF ORLANDO (G67039) | VT |
| SHERWOOD MIDWEST, LLC (L16000029518) | Exec |