| AMERICAN REALVEST CORPORATION (S41830) | Director |
| B.B.P., INC. (M77980) | Director |
| CALL CENTER SOLUTIONS, LLC (L01000011721) | President |
| FIRST CAPITAL INCOME PROPERTIES, LTD-SERIES VII (A11150) | G |
| KENDALL RACQUETBALL INVESTMENTS, LTD. (A06401) | G |
| MDCM HOLDINGS, INC. (P93000061901) | DCP |
| PRECISION - DECISIONS, INC. (P01000036741) | Director |
| SOUTH FLORIDA SPORTS ASSOCIATES, INC. (H58940) | CD |
| SSW, INC. (L41850) | PD |
| TRI BORO LLC (L12000020061) | MGRM |
| WERBRO LLC (L12000023650) | MGRM |
| WGB, INC. (M32771) | PD |
| AP INVESTMENT MANAGER, LLC (L18000287432) | MGR |
| CONSOLIDATED YOUTH SPORTS, LLC (L16000166053) | MGR |
| FIRST CAPITAL OF GEORGIA, INC. (676522) | PD |
| HARBOUR REAL ESTATE INVESTMENTS, INC. (382153) | PSTD |
| MORTGAGE.COM, INC. (P98000101162) | Director |
| PP1 MANAGER, LLC (L18000116923) | MGR |
| THE ENTREPRENEURS WORKSHOP, INC. (N13000010702) | Director |
| THREE F CORPORATION (J23842) | PD |
| VILLAGE CENTER INVESTMENTS, LTD. (A04323) | G |
| WERBRO, INC. (M09822) | PD |
| WERNER CAPITAL CORPORATION (381022) | PD |
| AMERICAN RACQUETBALL CORPORATION (533415) | PD |
| GREENHILL COURT CAPITAL PARTNERS, LLC (L22000198355) | MGR |
| WERNER INVESTMENT CORPORATION (451794) | PD |
| FIRST REALTY NETWORK, INC. (P96000097327) | PSTD |
| FMN MANAGEMENT COMPANY, INC. (P95000028027) | DPT |
| FRANNER MEDICAL INDUSTRIES, INC. (P09000077056) | Director |
| GREAT AMERICAN ENTERTAINMENT, INC. (F49547) | VTP |
| NORTH AMERICAN CORPORATE ADVISORS LLC (L11000058906) | PRES |
| REALEADS U.S.A., INC. (P96000097336) | DPST |
| S.G. REALTY CORP. (400765) | President |
| THE MIAMI SYMPHONY, INC. (N13277) | Director |
| WERNER CHARITY TENNIS CLASSIC FOUNDATION, INC. (N18326) | PD |
| CITRUS CORPORATION OF ECUADOR (290348) | PD |
| COCONUT I CORPORATION (K61578) | Director |
| FIRST CAPITAL INCOME PROPERTIES, LTD.- SERIES V (A07478) | G |
| FIRST CAPITAL INCOME PROPERTIES, LTD.-SERIES VI (A09048) | G |
| FORTY FIRST STREET RESTAURANT CORPORATION (H80389) | Director |
| FRANNER MEDICAL II INC (P22000072809) | President |
| PRETORIA 459 CORPORATION (P99000060678) | Director |
| SOUTHEAST FLORIDA SYMPHONY, INC. (N11408) | Director |