| AMERICAS' FACTORS CORPORATION (S35291) | ST |
| HARMONY FLOWERS FARMS, INC. (L09930) | ST |
| USLC FINANCIAL I, INC. (P95000015470) | Director |
| WASO, INC. (P02000125790) | GP |
| WILSON OFFSETS, INC. (M91141) | Director |
| EQUITY CAPITAL HOLDINGS, LTD. (A95000001214) | |
| EQUITYLINE FINANCIAL GROUP, INC. (G82243) | PRES |
| EQUITYLINE TIMBERWALK, INC. (F00000000002) | PCD |
| SFA TWIN LAKES, INC. (P93000043522) | PD |
| THE EQUITY HEDGE FUND SERIES III, LTD. (A93000000072) | |
| THE EQUITY HEDGEFUND SERIES I, LTD. (A32613) | G |
| VILLAGE GREEN INVESTORS LLC (L04000009372) | MGRM |
| 4ME2 CORPORATION (P96000057225) | PD |
| COVENTRY SC, LLC (L08000034404) | MGR |
| EQUITYLINE PROPERTIES, INC. (G82244) | DP |
| FALLS WEST HOMEOWNER'S ASSOCIATION, INC. (N04424) | PD |
| HIRIDGE, LLC (L04000014005) | MGRM |
| LP SECONDARY MARKET "AGRESSIVE" GROWTH FUND, LTD. (A31745) | G |
| MULTI-CITY FOOD SERVICES, INC. (J48664) | DST |
| ONE CUP OF COFFEE, LLC (L25000214555) | MGR |
| SFA PALM LAKES, INC. (P93000043524) | PD |
| SUNRISE GATEWAY, LLC (L23000417374) | AMBR |
| THE EQUITY HEDGEFUND SERIES II, LTD. (A32614) | G |
| ALLIANCE-KATZ LLC (L11000079587) | MGRM |
| CENPARK, LLC (L04000014006) | MGRM |
| EQUITY CAPITAL HOLDINGS II, LTD. (A96000001297) | |
| EQUITYLINE INSURANCE GROUP, INC. (L16116) | PST |
| EQUITYLINE INSURANCE GROUP, INC. (L16116) | Director |
| EQUITYLINE MANAGEMENT, INC. (G82246) | DP |
| EQUITYLINE PARTNERS, LTD (A16697) | G |
| HILLTOP VILLAGE, L.C. (L96000000846) | MEM |
| LDIP, INC. (S66556) | Director |
| LISLE PARTNERS, LTD. (A16666) | G |
| PIONEER WESTERN SERVICE CORPORATION (G57707) | Director |
| PROPERTY LINE, INC. (461767) | PD |
| SFA MADEIRA, INC. (P93000043526) | PD |
| SUNRISE GATEWAY II, LLC (L24000411776) | MBRM |
| THE EQUITY HEDGE FUND: SERIES IV, LTD. (A93000000346) | |
| CENTENNIAL SERVICES, INC. (G05758) | PD |
| EQUITYLINE ASSOCIATES, LTD (A16698) | G |
| EQUITYTRADING CORPORATION (K97429) | Director |
| LISLE ASSOCIATES, LTD (A16699) | G |
| PLANTATION GATEWAY APTS LLC (L25000530999) | AMBR |
| SFA JADE GARDENS, INC. (P94000045508) | PD |
| SFA VILLAGE PARK, INC. (P93000043528) | PD |
| THE RETREAT, LLC (L04000012818) | MGRM |
| USLC, INC. (P94000087868) | Director |
