| DUVAL JEWELRY COMPANY (100711) | PD |
| FINE JEWELERS GUILD FLORIDA, INC. (331211) | Director |
| JACOBS-COUNTRYSIDE MALL, INC. (453240) | PD |
| JEWELRY SERVICE HOLLYWOOD, INC. (360840) | PD |
| ZALE-ALTAMONTE MALL, INC. (425721) | PD |
| ZALE-HIALEAH INC (361101) | PD |
| ZALE-PARK SHORE , INC (436261) | PD |
| ZALE-PENSACOLA, INC. (443881) | PD |
| ZALE-TWIN CITY MALL INC (434191) | PD |
| ZALE-VOLUSIA MALL, INC. (437320) | PD |
| ZALE-WEST SHORE PLAZA INC (296171) | PD |
| ZALE-WINTER HAVEN MALL, INC. (368150) | PD |
| DUVAL JEWELRY COMPANY AT LAKE SHORE (173013) | PD |
| DUVAL JEWELRY COMPANY OF SARASOTA, INC. (185932) | PD |
| JACOBS-SANTA ROSA MALL, INC. (120393) | PD |
| JACOBS-UNIVERSITY SQUARE, INC. (444423) | PD |
| JACOBS-VOLUSIA MALL, INC. (437413) | PD |
| ZALE JEWELRY COMPANY OF BRADENTON, INC. (264782) | PD |
| ZALE- DE LAND, INC. (431692) | PD |
| ZALE-BOCA RATON, INC. (431122) | PD |
| ZALE-BRADENTON MALL, INC. (158482) | PD |
| ZALE-CLEARWATER MALL, INC (425753) | PD |
| ZALE-COUNTRYSIDE MALL, INC. (452662) | PD |
| ZALE-FORT PIERCE INC (422983) | PD |
| ZALE-GAINESVILLE INC (300413) | PD |
| ZALE-LAKE PARKER INC (351532) | PD |
| ZALE-PHILIPS PLAZA INC (302362) | PD |
| ZALE-REGENCY PLAZA, INC. (431693) | PD |
| ZALE-SANTA ROSA MALL, INC. (462963) | PD |
| DUVAL JEWELRY COMPANY OF DAYTONA BEACH (131434) | PD |
| JACOBS-ALTAMONTE MALL, INC. (434284) | PD |
| JACOBS-JACKSONVILLE, INC. (317845) | PD |
| JACOBS-LAKEWOOD SAN JOSE, INC. (330635) | PD |
| JEWELRY SERVICE POMPANO BEACH, INC. (317454) | PD |
| ZALE - TITUSVILLE INC (304765) | PD |
| ZALE FLORIDA, INC. (329934) | CD |
| ZALE-BRITTON PLAZA,INC. (273294) | PD |
| ZALE-DADELAND CENTER, INC. (305774) | PD |
| ZALE-EDISON MALL, INC. (278174) | PD |
| ZALE-TAMPA, INC. (425135) | PD |
| AKARD CONSTRUCTION COMPANY, INC. (816776) | Director |
| DUVAL JEWELRY COMPANY OF MELBOURNE INC (267566) | PD |
| DUVAL JEWELRY COMPANY OF MIAMI INC (120397) | PD |
| DUVAL JEWELRY COMPANY OF OCALA (131436) | PD |
| DUVAL JEWELRY COMPANY OF POMPANO BEACH, INC. (222406) | PD |
| O.G. WILSON,FLORIDA, INC. (431026) | Director |
| THE JACOBS JEWELERS, INC. (127716) | PD |
| ZALE-KEY WEST INC (278637) | PD |
| ZALE-LAUDERHILL INC (295767) | PD |
| DUVAL JEWELRY CO AT PINE HILLS (245217) | PD |
| DUVAL JEWELRY COMPANY OF ORLANDO INC (120398) | PD |
| DUVAL JEWELRY COMPANY OF TAMPA INC (120399) | PD |
| JACOBS JEWELERS OF COLONIAL PLAZA, INC. (270199) | PD |
| JACOBS-PALM BEACH MALL, INC. (304128) | PD |
| STANLEY'S JEWELERS INC., DADE CITY (169948) | PD |
| ZALE-NORTH MIAMI INC (267009) | PD |
| ZALE-ORANGE PARK MALL, INC. (260868) | PD |
| ZALE-PALM BEACH MALL INC (304209) | PD |
| ZALE-SANFORD PLAZA INC (295768) | PD |
| ZALE-TALLAHASSEE INC (341608) | PD |
| ZALE-TYRONE SQUARE, INC. (405449) | PD |
