| DELHAR INC (145421) | Vice President |
| ECKERD'S PALMETTO, INC. (483800) | VD |
| J BYRON'S SHOPPERS HAVEN, INC. (143921) | Vice President |
| J BYRONS PALM VILLAGE, INC. (234851) | VD |
| PIC INVESTIGATIONS CORP (212410) | Vice President |
| ECKERD'S CRYSTAL RIVER, INC. (466962) | Vice President |
| J BYRONS CYPRESS, INC. (306803) | VD |
| J BYRONS FLAGLER ST., INC. (131904) | Director |
| J BYRONS PLANTATION, INC. (166693) | Vice President |
| JACKSON'S ALLAPATTAH PROPERTIES INC. (173092) | VD |
| JACKSON'S HIALEAH PROPERTIES, INC. (185133) | VD |
| J BYRONS NAPLES, INC. (411484) | Vice President |
| J BYRONS OF TALLAHASSEE, INC. (346174) | VD |
| J BYRONS SEMINOLE, INC. (346175) | VD |
| J BYRONS SOUTHLAND, INC. (356665) | VD |
| J BYRONS SUNILAND, INC. (356664) | VD |
| J BYRONS WEST HOLLYWOOD, INC. (240474) | VD |
| J BYRONS WESTCHESTER, INC. (328274) | VD |
| JACKSON'S CORAL GABLES PROPERTIES INC. (194004) | VD |
| JACKSON'S DISCOUNT CORP (193395) | VD |
| JACKSON'S EDISON CENTER PROPERTIES INC. (177975) | VD |
| JACKSONS ALLAPATTAH PROPERTIES #2 INC (163924) | VD |
| J BRYONS SUNSHINE MALL, INC. (368687) | VD |
| J BYRONS ALLAPATTAH, INC. (151837) | VD |
| J BYRONS HIALEAH DRIVE, INC. (188636) | VD |
| J BYRONS LAKE PARK, INC. (439346) | Vice President |
| J BYRONS NEW PORT RICHEY, INC. (346176) | DV |
| J BYRONS SKYLAKE, INC. (362676) | Vice President |
| JACKSON'S/BYRONS EDISON, INC. (180977) | VD |
| ECKERD'S APOPKA, INC. (460228) | Vice President |
| ECKERD'S FOURACRE, INC. (470059) | VD |
| J BYRONS CORAL GABLES, INC. (193238) | DV |
| J BYRONS CUTLER, INC. (372778) | VD |
| J BYRONS GATEWAY, INC. (368688) | VD |
| J BYRONS WEST PALM BEACH, INC. (289949) | VD |
| JACKSONS PALM SPRINGS PROPERTIES INC (221638) | VD |
| LEONARD'S OF MIAMI, INC. (175417) | VD |