| COCOA BEACH DEVELOPMENT, INC. (P97000014771) | CEO, |
| COCOA BEACH MARKETING, INC. (P00000080250) | Dire |
| TOWNE DEVELOPMENT OF FT. LAUDERDALE, INC. (P98000105230) | Vice President |
| TOWNE DEVELOPMENT OF TARA, INC. (P00000076020) | Vice President |
| TOWNE REALTY OF WEST FLORIDA, INC. (J33910) | Dire |
| RESORT TITLE SERVICES, INC. (P03000046773) | Dire |
| TOWNE DEVELOPMENT OF POMPANO BEACH, INC. (P96000010282) | Vice President |
| VILANO VENTURE, INC. (H03412) | Dire |
| WHITLEY BAY WEST, INC. (P01000094603) | Vice President |
| HOMES BY TOWNE OF FLORIDA, INC. (P14000005764) | Dire |
| PROFESSIONAL RESORT OPERATORS LLC (L02000028605) | VP |
| SOLANA LAKE, INC. (P99000035255) | Vice President |
| TOWNE DEVELOPMENT OF INDIAN HARBOR, INC. (P99000016424) | Vice President |
| DISCOVERY RESORT, INC. (J85017) | Dire |
| HOMES BY TOWNE OF GREYHAWK LANDING, INC. (P01000119506) | Dire |
| SOLANA SHORES, INC. (P99000035256) | Vice President |
| TOWNE DEVELOPMENT OF HARBOR SHORES, INC. (P98000045567) | Vice President |
| TOWNE DEVELOPMENT OF INDIAN ROCKS, INC. (P97000070136) | Vice President |
| TOWNE DEVELOPMENT OF ISLAND POINTE, INC. (P01000070446) | Dire |
| SHOREWOOD OF CAPE CANAVERAL, INC. (P95000028228) | Vice President |
| SONIN, INC. (P94000033048) | Vice President |
| TOWNE DEVELOPMENT OF BELLA PLAYA, INC. (P00000073128) | Vice President |
| TOWNE DEVELOPMENT OF UNIVERSITY PARKWAY, INC. (P98000068828) | Vice President |
| WHITLEY BAY DEVELOPMENT, INC. (P99000035258) | Vice President |