| AMERICALL INTERNATIONAL, INC. (P93000007550) | PSTD |
| ATLANTIC DIVERSIFIED INVESTORS, INC. (233270) | Director |
| COMPUTER SCIENCE SERVICES INC. (G26200) | SD |
| E-LYSIUM TRANSACTION SYSTEMS INC. (F99000000541) | Director |
| INDEPENDENT POWER TECH., INC. (M58810) | SD |
| ITELSA (USA), INC. (P97000037840) | PD |
| MACHINE PARTS, INC. (448310) | SD |
| S & W 337 CORP. (J25020) | PD |
| SAILING CLUB CORPORATION % S GOLDBERG (359291) | Director |
| SUNTOGS OF MIAMI, INC. (227311) | Secretary |
| U.S. LIME GROVES, INC. (574441) | STD |
| XRC INTERNATIONAL CORP. (655581) | STD |
| CHILDREN'S FACTORY OUTLET, INC. (516002) | Secretary |
| ITELSA (UK), INC. (P98000049303) | DP |
| LEE'S WAREHOUSE, INC. (P95000035033) | Director |
| UCN ACQUISITION CORPORATION (P98000012423) | Director |
| DADE POWER CORPORATION (J81844) | Director |
| EAGLE TELEPHONE ANSWERING SERVICE, INC. (348435) | VS |
| EAGLE TELEPHONE ANSWERING SERVICE, INC. (348435) | DD |
| ITELSA GLOBAL TELECOM SERVICES, INC. (P97000082884) | Director |
| ITS LIQUIDATION HOLDINGS, INC. (P97000039925) | Director |
| JUNIOR EDITIONS, INC. (502485) | VD |
| NAACOM, INC. (P03000157044) | PST |
| PEMILO AUTO TRANSMISSION INC. DBA LEE MYLES (422625) | VD |
| RENTAL MART, INC. (264495) | VD |
| VARICURE VEIN CENTER FLA. 04 INC. (K09175) | Director |
| GULFSPAN INC. (H31667) | Director |
| MONEYMEN, INC. (406547) | Director |
| NACOM JOINT VENTURE LLC (L03000048237) | MGRM |
| ORMONT REALTY AND LEASING CO. (671056) | Director |
| PYRAMID CONSTRUCTION COMPANY (185876) | SD |
| SOUTH FLA. SAILING CLUB, INC. (716777) | Director |
| SUN KEYS SERVICES, INC. (P95000029966) | Director |
| VEROWINSTAN INC (195597) | SD |
| GOLDEN SHORES INVESTMENTS, INC. (452249) | VD |
| GRAND PRIX CHARITIES, INC. (N11299) | Secretary |
| JAY TRADING CORPORATION, INC. (532148) | PD |
| LAWYERS PLAZA, LTD. (A06129) | G |
| MITCHELLS ICE CREAM, INC. (P95000035028) | Director |
| MUNDO CONSTRUCTION CORPORATION (473969) | Director |
| NUMBER 90, INC. (275508) | SD |
