Registered Agent

The Prentice-Hall Corporation System, Inc.

1005 CORP.

100 Providence Square Limited Partnership

1st Cablevision, Inc.

21st Century Education Incorporated

2nd Cable Company of Arizona, Inc.

2nd Cablevision of Knoxville Inc.

2nd Cablevision of Ohio Inc.

301 VIDEO & NEWS, INC.

4032 Providence Limited Partnership

4032 PROVIDENCE, INC.

5531 Barbados LLC

70001 Ltd.

Aai Corporation

Aar Powerboss, Inc.

Aasi, Inc.

AB/BB, INC.

Abbey Medical, Inc.

A Better Weigh, Inc.

Ablest Service Corp.

Abrams Aerial Survey Corporation

ABSG Consulting Inc.

ABS MARINE SERVICES, INC.

ABS QUALITY EVALUATIONS, INC.

ABT Associates, Inc.

Accelerated Communications Corporation

Access Net, Inc.

Acg Insurance Agency, Inc.

A.C.I. Packaging Corp.

A.C. Leadbetter & Son, Inc.

Acme Electric Corporation of Lumberton, N.C.

ACQUION, INC.

Action Roofing, Inc.

Action Staffing of North Carolina, Inc.

Adagio Marine, Inc.

Adams Funeral Home, Inc.

ADDISON WESLEY LONGMAN, INC.

Adelphia Business Solutions of North Carolina, Limited Partnership

Adjustors Corporation of America, Inc.

ADLER SERVICES, INC.

ADMARK MARKETING COMPANY, INC.

Ad-pac Limited Partnership

Adrien Arpel, Inc.

Adsc Management Corporation

Advanced Analytical Laboratories, Inc.

Advanced Clinical Networks Corporation

ADVANCED HEALTH MANAGEMENT CORPORATION

Advanced Home Healthcare, Inc.

Advanced Telecommunications Corporation

Advantage Funding Group, Inc.

Aearo Company, Inc.

A & E Disc, Inc.

Aerotek Affiliated Services, Inc.

A E S, Inc.

AFFINITY CORPORATION

Aftermarket Diesel, Inc.

Agb Research, Inc.

Agb Television Research, Inc.

AG-Chem of Maryland, Inc.

Age International, Inc.

AGIE CHARMILLES CORPORATION

Agrotec Williams, Inc.

Aich, Inc.

Aic Leasing Services, Inc.

Aiello Rocky Mount Associates, Limited Partnership

AIG Centre Capital Group, Inc.

AIG TECHNICAL SERVICES, INC.

Aiken Cablevision, Inc.

Air Pacific N.C., Inc.

Air Survey Corporation of Virginia

AIRTOUCH PAGING (, INC.)

Alan Bush Brokerage Co.

Alaska National Partners #2 Limited Partnership

ALASKA SEABOARD INVESTMENTS, INC.

Alaska Seaboard Partners Limited Partnership

ALBECCA INC.

ALCHAS, INC.

Alchemy Communications Limited Partnership #1

Aldus Corporation

Alerob Marine, Corp.

Alexander & Alexander Consulting Group Inc.

Alexander & Alexander Securities Corporation

Alimak Group USA Inc

Alkahn Labels, Incorporated

All American Adjusters, Inc.

Alleen Factory Outlet Stores, Inc.

Allergan Humphrey, Inc.

ALLERGYCLINICS OF AMERICA, INC.

Alliant Computer Systems Corporation

ALLIED CREDIT CORPORATION

Allied Credit Corporation

Allied Medical Resources, Inc.

Allied Pharmacy, Inc.

ALLSTATE FINANCIAL DISTRIBUTORS, INC.

Allstate Paving, Inc.

Allstates Design and Development Company, Inc.

Alltrans Pilot, Inc.

Allwash of Syracuse, Inc.

Allyn and Bacon, Inc.

Aloka Co., Ltd.

ALPHAHEALTHCARE, INC., OF CALIFORNIA

Alternative Communications Technology, Inc.

Alumark Corporation

Alumark Transport Corporation

Alwe, Inc.

A. L. ZACHRY COMPANY

AMANA REFRIGERATION, INC.

Amber Refining, Inc.

AMBROSE CONSULTING, INC.

AMERICAN AMUSEMENT COMPANY, INC.

American Apparel Stores Inc.

AMERICAN AUTO FUNDING CORPORATION

American Cable Tv Investors 3 Limited Partnership

American Cablevision of Carolina, Inc.

American Career Training Corporation

AMERICAN CLASSIFIEDS, INC.

American Creditors Bureau, Inc.

American Creditors Bureau of Georgia, Inc.

American Creditors Bureau of Kentucky, Inc.

American Creditors Bureau of New Orleans, Inc.

American Credit Services, Inc.

AMERICAN EMULSIONS CO., INC.

American Home Products, Inc.

American Hotel Register Sales Corp.

AMERICAN HYDRO-SURGICAL INSTRUMENTS, INC.

American Ingredients Company

American Insurance Managers Inc.

American International Facilities Management, Inc.

AMERICAN INTERNATIONAL RECOVERY, INC.

AMERICAN MARKETING WORKS, INC.

American Mobile Systems Incorporated

American Mortgage Express, Inc.

AMERICAN MOULDING & MILLWORK COMPANY

American Network Leasing Corporation

American Paging, Inc. (of North Carolina)

American President Trucking Company, Ltd.

American Publishing Company of North Carolina

THE AMERICAN SECURITY GROUP, INC.

American Service Underwriters, Inc.

American Snacks, Inc.

AMERICAN TEL GROUP, INC.

AMERICAN TRANSTECH INC.

American Warranty Corporation

America's Best Inn, Inc.

AMERIDATA COMPUTER RENTAL, INC.

Amerigas Propane, Limited Partnership

Amerigas Propane Parts & Service, Inc.

Amerihealth, Inc.

AMERIMED HEALTH PLANS OF NORTH CAROLINA, INC.

AMERINET INTERNATIONAL, INC.

Amireit (frye), Inc.

Ammedelec, Inc.

Amoco Cartex Inc.

Amoco Insurance Plans, Inc.

Ampro Fisheries of North Carolina, Inc.

Amrecorp Realty Fund II, Limited Partnership

Amrep, Inc.

AMSAM INC.

Angus Fire Armour Corporation

Annedeen Hosiery Mill, Inc.

Aon Consulting, Inc.

Aon Risk Services, Inc. of Ohio

Aon Risk Services South, Inc.

A. O. Smith Corporation

APC 1993, INC.

Ap Gp Kronus Property Holdings, Limited Partnership

APL Logistics (LWD), Inc.

APL Logistics Warehouse Management Services, Inc.

Ap-npi, Limited Partnership

Apparel Retail Corporation

Applied Data Research, Inc.

APPX SOFTWARE, INC.

Aptus, Inc.

Aquarion Company

AQUA-X CONSERVATION INC.

ARACRUZ CELULOSE (U.S.A.), INC.

Arcata Investments 2, LLC

Arc-durham Kmp Investors Limited Partnership

Architectural Woodwork Corp.

Arch Realty Corp.

Arch Realty LLC

Arch Southeast Communications, Inc.

Aristokraft, Inc.

Arjay Equipment Corporation

Arlen Realty, Inc.

Armor Research Company

Arochem Corporation

Artagraph Reproduction Technology Direct Corporation

Arthur J. Gallagher & Co.-Greenville

Arthur J. Gallagher & Co. of New York, Inc.

Art-photo Supply Corp.

Artrac Corporation

Artrac Healthcare Resources, Inc.

Asb Ames Plaza, Inc.

Asb Southside, Inc.

Asheboro Associates Limited Partnership

Asheboro Development Corporation

ASHEVILLE ASSOCIATES, INC.

ASHEVILLE RADIO CORP.

Ashford Management, Ltd.

Asi Market Research, Inc.

Ask Limited Partnership

Askar Corp.

Aspen Capital Corporation

Assignment America, Inc.

Associated Project Control, Inc.

ASSOCIATES ALLIED FINANCE COMPANY

ASSOCIATES FINANCIAL SERVICES COMPANY OF DELAWARE, INC.

Association for Independent Business, Inc.

Assurant Dealer Services, Inc.

Astroline Corporation

Atec South, Inc.

Atkinson Dredging Company

ATLANTIC ASSOCIATES, INC.

Atlantic Homestead Village Limited Partnership

Atlantic Masada, Ltd.

Atlantic Telemarketing, Inc.

Atlantic Trading Corp.

Atlas-gest Corp.

Atp Properties Limited Partnership

Audio Video Liquidators/avl, Inc.

AUSTIN BUILDERS, INC. OF DELAWARE

Austin Commercial, Inc.

Austin Commercial, Inc. of Delaware

Austin Industrial, Inc.

Austin Industries, Inc.

Auto Credit Clearinghouse Limited Partnership

Autoflow L.P. (Limited Partnership)

AUTOFLOW, INC.

AUTOLEND CORPORATION

Automotive Rebuilders, Incorporated

Automotive Repair Services Co. of North Carolina

Automotive Repair Services of Winston-salem, Inc.

Avalon Inn Management Group, Inc.

Avatar Technologies Corporation

AVAZAR CORP.

Avazar I Limited Partnership

Avazar II Limited Partnership

AVCO AUTO CENTERS, INC.

Avco Money by Mail, Inc.

AVCO MORTGAGE CENTERS, INC.

Avery Creek Industries, Inc.

Aviation Education Systems, Inc.

Aviation Safeguards, Inc.

Avondale Travel Bureau, Inc.

AWI Acquisition Corp.

Awi Services, Inc.

AW PICTURES, INC.

A. W. Temple, Incorporated

THE AYCO CHARITABLE FOUNDATION

Ayden Plaza, Inc.

AZALEA ACQUISITION CORP.

Azco Inc

AZDEL, INC.

Baker`s Shoe Stores, Inc.

Baker & Taylor Canada, Ltd.

BALCOR CURRENT INCOME PARTNERS-85, INC.

Balfour, Inc.

Balfour Holdings Inc.

Bamberger Polymers, Inc.

Banctec Usa, Inc.

Bandag Equipment Co., Inc.

Baobab express LLC

The Barbizon Lingerie Company, Inc.

Barbrich Company

Barlow & Eaton, Inc.

Barrier Free Lifts, Inc.

BARRY'S JEWELERS, INC.

Barsotti`s Inc.

Basf Systems Corporation

BATTIN CORP.

Battin I Limited Partnership

Battin II Limited Partnership

The Baymen Fund Limited Partnership

BBP Liquidation Company 2002

Bce Corporation of Charlotte

(bc) Westgate Corp.

Bdc McAlpine, Inc.

Beafinser, Inc.

BEASLEY BROADCASTING OF COASTAL CAROLINA, INC.

BEASLEY BROADCASTING OF DILLON, INC.

BEASLEY BROADCASTING OF FAYETTEVILLE, INC.

Beatrice Company

Beatrice Meats, Inc.

Beauty Maid Mills, Inc.

Beavers, Smith, Langford, Mundinger, Inc.

Bedinghaus Business Communications, Inc.

BEECHCRAFT SALES - MID-ATLANTIC, INC.

Beezil Dezign, Inc.

Begg & Daigle Inc.

Bei Management, Inc.

BE&K HOLDINGS, INC.

Bekins Moving & Storage Co.

Belgard-fisher-rayner, Inc.

Belhaven Christian Radio, Inc.

Belle Meade Holdings, Inc.

Bell-mann, Inc.

BellSouth Affiliate Services Corporation

BELLSOUTH BSE, INC.

Bellsouth Business Systems, Inc.

BELLSOUTH CAROLINAS PCS, L.L.C.

Bellsouth Mobility Dcs Limited Partnership

BELLSOUTH.NET INC.

BELLSOUTH PUBLIC COMMUNICATIONS, INC.

Bellsouth Wireless Data Company Limited Partnership

Belmont Charlotte I Limited Partnership

Benchmark Radio Acquisition Fund Ix Limited Partnership

BENNETTS & HUYSMAN ARCHITECTS, P.C.

Berg Industries, Inc.

Berkaert Textiles U.S.a. Inc.

Berkey, Inc.

Berry Carolina, Inc.

Berry Farm Supply, Inc.

Berton Plastics, Inc.

Besam Automated Entrance Systems (nc), Inc.

Besco Graphic Systems Corp.

Besteel Industries, Inc.

Best Western International, Inc.

Beta Diagnostics Services, Limited Partnership

Beta Dx, Inc.

BFH ACQUISITION CORP.

B-f Processing Corporation

B & H Project, Inc.

Bidtek, Inc.

Big D Construction Corp.

BIGSBY & KRUTHERS TIE SHOPS, INC.

Bi Merger Corp.

BIOSOURCE GENETICS CORPORATION

Bio Stor Inc.

Biscraft Power Cleaning Systems, Inc.

Bj Acquisition Co.

B-k Acquisition Inc.

Black Creek Integrated Systems Corp.

BLASTCO INCORPORATED

B & L Charters, Inc.

Blier Inc

Blier Inc.

Bloomberg Limited Partnership

Blowing Rock North Carolina Hotel Limited Partnership

BLOW OUT ENTERTAINMENT, INC.

Blue Bell Holding Company, Inc.

Bluegrass Art Cast, Inc.

Bluegrass Art Cast - Tn, Inc.

Bluegrass Art - Ky, Inc.

BLUEGREEN CAROLINA LAND, INC.

Blue Ridge Fuel Co.

Blue Ridge Mall Limited Partnership

Blue Ridge Mall of Minesota, Inc.

B.M.B. Specialty Co., Inc.

Bms Food Services, Inc.

Bob Associates II Limited Partnership

Bobby Williams Enterprises, Inc.

Bolzoni, Inc.

BOMAR CREDIT CORPORATION

Bonanza Restaurants, Inc.

Bonitz Insulation Company of Alabama, Inc.

BORDEN DECORATIVE PRODUCTS, INC.

Boston Historic Partners Limited Partnership

Bowie Hall Trucking, Inc.

BOYT HOLDING II, INC.

Brainard Acquisition Corporation, Inc.

Brampton Corp.

Brand Examination Services & Testing Co.

Brand Industrial Services, Inc.

Brazos Partners Limited Partnership

Brenmor Cable Partners, Limited Partnership

Brennan Enterprises, Inc.

Brewery Management Company

Bridal Fair, Inc.

Brig-a-knits, Inc.

Brinlaw Company Limited Partnership

Bristol Steel & Iron Works, Incorporated

Bristol Valley Foods, Inc.

BRI Timbers Limited Partnership

Broad Street Contract Services, Inc.

Brody`s Marketing, Inc.

Brody`s Yogurt Company

BROOKE AVIATION INC.

Brooklyn Capital & Securities Trading, Inc.

BROOK PROPERTIES, INC.

Brooks Erection & Construction Co.

BROOKSTONE CONSTRUCTION COMPANY

Brown Products, Inc.

Brown-wynne Funeral Home, Inc.

Broyhill Contract, Inc.

BRT TRUCKING, INC.

Bruckner Limited Partnership

Bruckner N.C. Inc.

BRUNSWICK HEALTH ALLIANCE, INC.

BRYANT DEVELOPMENT CORPORATION, INC.

Bryant Funeral Home, Inc.

B-SIDE CORPORATION

B-side Carriers Limited Partnership

Buckhead America Corporation

Buckhead Franchising, Inc.

Buck Stove Corporation

Budco a H, Inc.

Budget Call Long Distance, Inc.

BUEHNER-FRY, INC.

Buffalo Mountain Trout Farm, Inc.

Builders Acceptance Corporation

Bunker Ramo Corporation

Burgett & Dietrich, Inc.

Burkeline Construction Company, Inc.

BURKETT DEVELOPMENT LLC

Burlington Limited Partnership

Burlington Center Associates, Limited Partnership

Burlington Ridge Associates Limited Partnership

Burl Software Laboratories, Inc.

Burrows, Hayes Company, Inc.

Burton Industries, Inc.

Bush Hog Corporation

BUSINESS ALLIANCE CAPITAL CORP.

Business Choice Network, Inc.

BUSINESS MAIL EXPRESS, INC.

The Butler Group Inc.

BUYERSIDE REAL ESTATE SERVICES, INC.

Bvg, Inc.

C4 Media Cable Employees Investment Corporation II

C4 Media Cable South, Limited Partnership

C4 Media Cable South, Inc.

CABLE MACHINERY SPECIALTY CO.

Cable Television Advertising Group, Inc.

Cablevision of Durham, Inc.

Cabsco Corp. of North Carolina

Cache, Inc.

Caci Field Services, Inc.

Caci, Inc. - Federal

CACI SYSTEMS INTEGRATION, INC.

Cadaret, Grant & Co., Inc.

CAG 40, INC.

Cag 41, Inc.

CAG 42, INC.

Caledonia Realty Corporation

California Plant Protection, Inc.

Caljo Fishing Enterprise, Inc.

Call-it Co.

CAMBRIA CORPORATION

CAMERA INC.

Camp Acquisition, Inc.

Campbell-mithun-esty, Inc.

Campus Computer Rentals, Inc.

Canadian Pacific Transport (u.S.), Inc.

CANADIAN'S CORP.

Canter V Corp.

Cape Horn Methanol (usa), Inc.

Capes Shipping Agencies, Inc.

CAP GEMINI AMERICA, INC.

CAPITA CORPORATION

Capital Acquisition, Inc.

Capital Administration Organization, LLC

CAPITAL APARTMENT PROPERTIES, INC.

Capital City Development, Inc.

Capital Home Therapy, Inc.

Capital Recovery Associates, Inc.

Capital Security Systems, Inc.

Capitol Finance Group, Inc.

Capitol Industries, Inc.

Capitol Printing Ink Company, Inc.

Capitol Tower Cranes, Inc.

Capreit Limited Partnership

Capstone Electronics Corp.

Cardian Mortgage Corporation

Careerpro Inc.

Carey Corporate Property, Inc.

Carlyle Real Estate Limited Partnership-ix

Carlyle Real Estate Limited Partnership-viii

Carlyle Real Estate Limited Partnership-xiii

Carmel on Providence Limited Partnership

Carolina Cinema Corp.

Carolina General Agency, Ltd.

Carolina G.S.M. Associates, Limited Partnership

Carolina Horizon Corporation

Carolina Lasercut Corporation

Carolina Mountain Spring Water Company, Inc.

Carolina Network Corporation

Carolina Nitrogen, Inc.

The Carolina Permanente Medical Group, P.a.

CAROLINA PSYCHIATRIC AND PSYCHOLOGICAL SERVICES, P.C.

CAROLINA ROYAL BROADCASTING, INC.

Carolina`s Cable, Inc.

THE CAROLINAS CHAPTER OF THE ASSOCIATION FOR INFORMATION AND IMAGE MANAGEMENT

Carolina Shipping, Inc.

Carolina Sportswear Company

Carolion Associates Limited Partnership

Caron International, Inc.

CARPE DIEM MANAGEMENT, INC.

CARRBORO BELMAN S.C. REALTY CORP.

Carriage House Imports, Ltd.

CARR MILL DEVELOPMENT CORPORATION

CARVER DURHAM HOLDING LTD.

Case International Company

Castor, Limited Partnership

Caswell-massey Co., Ltd.

Caswell-massey of Charlotte, Inc.

Catalogue Finance, Inc.

Causie Contracting, Inc.

Cbc Associates, Incorporated

CBL TRUCKING, INC.

Cbm One Corporation

CBM One Hotels LP

Cbm Two Corporation

CBM Two Hotels LP

C-b/murray Corporation, Inc.

Cbt/childs Bertman Tseckares & Casendino Inc.

Ccg, Inc.

Ccp III Associates, Ltd., a Texas Limited Partnership

Ccrv, Inc.

Cea Acquisition Corp.

CENGAGE LEARNING, INC.

Centaurus Financial, Inc.

Centennial Homes, Inc.

Centerbank Mortgage Company

CENTER CREDIT CORPORATION

Central Sportswear Co.

Centre Properties, Inc.

Centre Stage Limited Partnership

Century 21 of the Southeast, Inc.

Century Boat Company, Inc.

Century Mills, Inc.

Cerro Wire Inc.

Cfc Acquisition Corporation

Cf & M Textile Contracting Corp.

C.F.S. Air Cargo, Inc.

Challenger Acquisition Corporation

Challenger Electrical Equipment Corp.

Chambers Waste Systems of South Carolina, Inc.

Chancellor Asset Corporation

Channel Home Centers, Inc.

Chapman Manufacturing, Inc.

Charles M. Maltbie Associates, Inc.

Charlotte CBM LLC

Charlotte Christian Radio, Inc.

Charlotte - Lexington Fabrics, Inc.

Charlotte North Carolina Hotel Limited Partnership

Charlotte Office Division #1, Inc.

Charlotte-oxford Associates Limited Partnership

Charlotte Realty Corp.

Charlotte Retail Division #1, Inc.

Chartamp Limited Partnership

CHARTER ASHEVILLE BEHAVIORAL HEALTH SYSTEM, INC.

CHARTER BEHAVIORAL HEALTH SYSTEM OF NORTH CAROLINA, INC.

Charter Behavioral Health System of Winston-salem, Inc.

Charter Greensboro Behavioral Health System, Inc.

Charter Northridge Behavioral Health System, Inc.

Charter Pines Behavioral Health System, Inc.

CHARTWELL HOTEL MANAGEMENT, INC.

CHARTWELL LODGING INC.

Chartwell Management Associates Limited Partnership

Chasam, Inc.

Chasewater Industries, LLC

Chatham Financial Group Limited Partnership

Chattanooga General Services, Inc.

Checkcare Enterprises, Inc.

The Checkered Flag Investment Group, Ltd.

CHECK-N-GO OF NORTH CAROLINA, INC.

Cheek Road Limited Partnership

Chelsaware Associates Limited Partnership

Chemical Coatings, Inc.

CHEMTURA USA CORPORATION

C.H. Equity Associates, a North Carolina Limited Partnership

Cherokee Hills Holding Corp.

CHERRYDALE FARMS, INC.

Chesapeake Hotel Limited Partnership

Chevron Chemical Company

Chevron U.S.A. Inc.

Chicago Holdings, Inc.

Chicago Trailer Rentals, Inc.

Chock Full O`nuts Corporation

Chock Peanut Company, Inc.

Chomerics, Inc.

Christina, Inc.

CIRCUIT CITY STORES, INC.

Cisco Construction, Inc.

Cisco Systems, Inc.

Citizens Management Corporation

Claircom Communications Group, Limited Partnership

Clarke Checks, Inc.

Classical Liberals in the Carolinas, Inc

Clc Equipment Company

Cleanpak International, Inc.

Cleveland Consolidated, Inc.

Cluett, Peabody & Co., Inc.

C-m Holdings Limited Partnership

C-m Monroe Associates Limited Partnership

C-m North Carolina Associates Limited Partnership

Cnc Limited Partnership

Coal Industry Services Company

Coastal Grading & Paving, Inc.

COASTAL TELECOM LIMITED LIABILITY COMPANY

Codo, Inc.

Cole Park Plaza Associates Limited Partnership

Colfax Country Rv, LLC

COLLECTABLE WEALTHBUILDERS, INC.

COLLEZIONE EUROPA U.S.A., INC.

Collins & Aikman Foundation

Collins & Aikman Lease Co.

Collins & Aikman Products Co.

Colony Limited Partnership

Colorado Prime Corporation

Colorado River Communications Corp.

Colso Products, Inc.

Columbia Davis Medical Center Limited Partnership

Comark Securities, Inc.

Combined Technologies, Inc.

Commerce III Associates Limited Partnership

Commercial Builders, Inc.

COMMTEC ASSOCIATES, INC.

Communications/today, Ltd.

COMMUNITY CARE NETWORK, INC.

Community Developers of High Point Limited Partnership

Community Developers of Princeville Limited Partnership

Community Lending Corporation

COMMUNITY MEDICAL TECHNOLOGIES, INC.

Comnet Communications, Inc.

Compass Financial Corporation

Compo Industries, Inc.

Compu-guard Corporation

Compu-link Corporation

Computer Automation, Inc.

Computer Circuitry Group, Inc.

Comstock Mechanical, Inc.

Comsys Technical Services, Inc.

ConAgra Foods Packaged Foods Company, Inc.

Conagra Foods Refrigerated Foods Co., Inc.

Conam Management Corporation

CONCESSIONS, INC.

Concord Advantage I, Limited Partnership

Concord Advantage III, Limited Partnership

Concord Assets Group, Inc.

Concord Milestone Income Fund II, Limited Partnership

Concord Milestone Income Fund II of Morganton, N.C., Limited Partnership

Concord Milestone Income II, Inc.

Concord Milestone Partners, Limited Partnership

Concord N.C. Limited Partnership

Consolidated Capital Equities Corporation

Consolidated Capital Growth Fund Limited Partnership

Consolidated Capital Institutional Properties Limited Partnership

Consolidated Capital Realty Corporation

CONSOLIDATED COATINGS CORPORATION

Consolidated Freightways Corporation of Delaware

Consolidated Group, Inc.

Consolidated Screen-makers, Inc.

CONSOLIDATED SEWING MACHINE CORP.

CONSTRUCTION 70, INC.

Contel Cellular Inc.

Contel Cellular of Knoxville IV, Inc.

Contel of North Carolina, Inc.

Contex Aviation Services, Inc.

Continental Cellular Corporation

Continental-eastern Sales Inc.

Continental - Heine, Inc.

Continental-heine Corp.

Continental Realty Corporation

CONTINENTAL RESOURCES, INC.

Convenient Care, Incorporated

Cookco, Inc.

Cookie Crust Yogurt, Inc.

Coopervision/cilco, Inc.

Copley Systems Corporation

Coprock, Inc.

CORAM HEALTHCARE CORPORATION OF EASTERN NORTH CAROLINA

Corley Manufacturing Company

CORNERSTONE APARTMENTS INVESTORS, LLC

Corporate Property Associates 2 a California Limited Partnership

Corporate Property Associates 6 - a California Limited Partnership

Corporate Property Associates 7 - a California Limited Partnership

Corporate Property Associates 8, L.P., a Delaware Limited Partnership

Corporate Telemanagement Group, Inc.

Corporation Service Company

Cosmic Enterprises, Inc.

Couch-oxford Associates Limited Partnership

Counterpulsation, Inc.

Country House Village, Inc.

Country Miss, Inc.

Countryside Associates Limited Partnership

Countryside Associates II Limited Partnership

Courtyard by Marriott II Limited Partnership

Covia Corporation

THE COWPER CONSTRUCTION COMPANY, INC.

Cpc Vending, Inc.

Cpp Nuclear Security Service, Inc.

CR9 TENANT CORPORATION

CRABCO INC.

Crabtree Partners Limited Partnership

Craftex Creations Apparel, Inc.

CRAGMERE ASSOCIATES, L.L.C.

Craven County Wood Energy Limited Partnership

CREATIVE FINANCING, INC.

CREATIVE FOOD 'N FUN COMPANY

CREATIVE GOLF COURSES, INC.

Creative Risk Management Corporation

CREDIT CAR AMERICA 2 INC.

Creedmoor-dutch Village, Inc.

Creedmoor Sportswear Company

Crestfield Cotton Company

Crestline Hotels & Resorts, LLC

CRESTLINE HOTELS & RESORTS, INC.

Crestmanor Homes, Inc.

Crewco, Inc.

Crico of Winston-salem Inc.

CRILA PLASTIC INDUSTRIES, INC.

Crispin Koehler Securities, Inc.

CRNC, INC.

Croscill Curtain Co., Inc.

Crossland Mortgage Corp.

Crothall Inc.

Crothall Hospital Services Inc.

Crothall Industries Inc.

Crothall Services Inc.

Crow Ameron Limited Partnership

Crow Carolina Properties, Inc.

Crow-charlotte Management, Inc.

Crow-charlotte Retail #2, Ltd. Limited Partnership

Crow-c-k Limited Partnership

Crow-c-k #2 Limited Partnership

Crow-C-K #2(B) Limited Partnership

Crow-c-k #5 Limited Partnership

Crow-c-k(a) Limited Partnership

Crow-c-k(b) Limited Partnership

Crow-c-k (c) Limited Partnership

Crow Family 1991 Limited Partnership

Crow-k-w #1 Limited Partnership

Crow-k-w #1(a) Limited Partnership

Crow-k-w #2(a) Limited Partnership

Crowley Company, Inc.

Crown Properties, Inc.

Crown Properties Limited Partnership - Murphy

Crown Properties Management--murphy, Inc.

Crow-shafer Limited Partnership

Crow Shem Creek Limited Partnership

Crow, Terwilliger & Simpson, Inc.

Crs Billing, Inc.

Cr Technology, Inc.

Csc Acquisition Corporation

Csi/reeves, Inc.

C.S.R. CORP. OF MASSACHUSETTS

Csx Logistics Information Services, Inc.

C.T.a. America, Inc.

Ct Brook Limited Partnership

Ct Carrboro Limited Partnership

Ct Chase Limited Partnership

CT Chase II Limited Partnership

Ct Crossing Limited Partnership

Ct Falls Limited Partnership

Ct Forest Limited Partnership

Ct Grove Limited Partnership

Ct Harbour Limited Partnership

C. T. Main Construction, Inc.

Ct Pointe Limited Partnership

Ct Ridge Limited Partnership

Ct Ridge II Limited Partnership

Ct Riverchase Limited Partnership

Ct Village Limited Partnership

Ct Winds Limited Partnership

CUH2A, INC.

C.U.I., Inc.

CURAFLEX HEALTH SERVICES, INC.

Curtis Mathes Corporation

Curtis Mathes Realty Corp.

Custom Tint Laboratories, Inc.

CYBERTRANS INTERNATIONAL, INC.

Cyma Corporation

Daedalus Computer Systems, Inc.

Daley Corporation

DALY COMPUTERS, INC.

Daniel S.E. Office Limited Partnership

D`annunzio & Sons, Inc.

Datacomm Leasing Corporation

The Data Entry Company of Delaware, Inc.

Data General Corporation

Datascope Corp.

DAVID J. GANZ, INC.

DAVIS COMMUNITY PRIMARY CARE NETWORK, INC.

Davister Corp.

Daw Technologies Incorporated

Daymaster, Limited Partnership

DAYTONA PLAZA, INC.

DB TUBULAR TEXTILE MACHINERY, INC.

Dd Charlotte Partners, Limited Partnership

Ddk Electronics, Inc.

DEALERS ALLIANCE CREDIT CORP.

Dearborn Usa, Limited Partnership

Deerwood Fasteners International, Inc.

DELSAN ENVIRONMENTAL SERVICES (USA), INC.

DELUCA-HOFFMAN ASSOCIATES, INC.

D E McGillem & Associates Inc

Denta-care National Dental Association

Design Electric, Inc.

Deutsche Financial Services Holding Corporation

DEUTSCH RELAYS, INC.

Development Corporation for Israel

Developrise Incorporated

Devon Institutional Realty, Limited Partnership

Devon Realty Management, Limited Partnership

D & F Equipment Sales, Inc.

Dflp Limited Partnership

D. Harris Construction Co., Inc.

DH MFG., INC.

Dhp Holdings, Inc.

DIAMOND CHEVROLET-GEO, INC.

Diamond Technology Partners, Inc.

Dickinson & Co.

Diesel America Motor Parts, Inc.

Digidyne Corporation

DIME MORTGAGE, INC.

Direct Retail Associates, Inc.

The Dispatch Publishing Company

Distribution Associates, Inc.

Diversified Equity Capital Corporation

DIVERSIFIED INTERNATIONS, INC.

Djh Holdings Corp.

Djh Holdings Two Corp.

D.J. Miller Builders, Inc. of Florida

Djs Management North Carolina Corporation

D & K LAMINEX, INC.

D & K Pharmacy Solutions, Inc.

DMG-Maximus, Inc.

D. M. Potts Corporation

DMX INC.

Dobbs Food Service Management, Inc.

Docktor Pet Centers, Inc.

Document Services, Inc. - North Carolina

Dole Food Company, Inc.

Dollar Nashville, Inc.

Dollar Rent a Car of Charlotte, Inc.

DOMAIN-NET, INC.

DOMINION DEVELOPMENT N.C., CORP.

Dominion Hba, L.P. Limited Partnership

Dominion Pma, Limited Partnership

Donohue Intelligraphics, Inc.

Doubleday & Company, Inc.

Douglas Communications Southeast Limited Partnership

Douglas Communications Southeast, Inc.

Dover Pumps & Process Solutions Segment, Inc.

Dowmar International, Ltd.

DOWN UNDER INCORPORATED

Dpc Limited Partnership

Draggoo Electric Company, Inc.

Dream Pools, Inc.

The Dress Barn of North Carolina, Inc.

Dress to the Nines of Raleigh, Inc.

Dress to the Nines of Wilmington, Inc.

Dress to the Nines of Winston-salem, Inc.

D. R. Horton, Inc. - Charlotte Division

Drs Hundley Kling Gmitter, Inc.

Drug Transport, Inc.

Drum Funeral Home, Inc.

The Dubroff Family Limited Partnership

Duprop, Inc.

Dura-tred Hosiery Mills Company

Durham Affiliates Limited Partnership

Durham Associates Limited Partnership

Durham Christian Radio, Inc.

DURHAM LEASING ENTERPRISES, INC.

DURHAM PROPERTY CORP.

Durham Video & News, Inc.

Dworkin Construction Co., Inc.

Dynasciences Corporation

Eagle Clothes of North Carolina Inc.

EAGLE INDUSTRIAL PRODUCTS CORPORATION

Early California Industries Inc.

Easterly Properties Inc.

Eastern Air Lines, Inc.

Eastern Environmental Services of the Southeast, Inc.

Eastern Hotel Partners Limited Partnership

Eastern Professional Properties, Inc.

EASTMOUNT ENVIRONMENTAL, INC.

EAST REGIONAL REBAR, INCORPORATED

Eastridge Mall, Inc.

Eastridge Mall Pizza, Inc.

East Rs, Inc.

Ebss-mideast, Inc.

E & B Textile Printing Corp.

Eccelston Properties, Ltd.

E`con Mills, Inc.

Edenton Christian Radio, Inc.

Edgewater Associates of Palm Harbor, Inc.

Edison Brothers Mall Entertainment, Inc.

EDS ACQUISITION CORPORATION #4

Eds Electronic Financial Services, Inc.

EDS PERSONAL COMMUNICATIONS CORPORATION

Eds Technical Products Corporation

Edwards Medical Supply, Inc.

Eeco Computer, Inc.

E+e (us) Inc.

Efc (north Carolina), Inc.

E. F. Drum`s Funeral Home, Inc.

EFFECTIVE SECURITY SYSTEMS, INC.

Ek Associates L.P., Limited Partnership

Electrical Enterprise Incorporated

Electrical South Limited Partnership

ELECTRONIC COUNTERMEASURES INTERNATIONAL, INC.

Electronic Data Systems Corporation

The Elk Corp.

ELK SPINNERS INCORPORATED

Ellbee & Associates (nc), P.C.

The Elmore Corporation

El Pollo Loco, Inc.

Elsaka, Inc.

Elsmere-woodcliff, Inc.

EMB MORTGAGE CORPORATION

EMPERION CORPORATION

Empire Power Company

Employee Benefits Services, Inc.

Employers Overload Company

E. M. WIEGMANN & COMPANY, INC.

ENCORE COMPUTER U.S., INC.

Engage Technologies, Inc.

ENGINEERING ADVANTAGE, INC.

ENI, INC.

Ensure Group, Inc.

ENTERPRISE EQUITIES, INC.

The Enterprise Social Investment Corporation

Eo Temps, Inc.

Epson America, Inc.

EQR-LAKE VISTAS, INC.

Equifax Inc.

Equifax Investments (u.S.) Inc.

Equi-financial Limited Partnership

Equi-financial Corporation

EQUIS OF GEORGIA, INC.

Equity Associates (charlotte) Limited Partnership

ERB, INC.

Ers Distributors South, Inc.

ERT ASSOCIATES, INC.

Escod Industries, Inc.

Essex Partners Inc.

ESSEX PROPERTIES, INC.

Essex Properties, Inc. (of Marblehead)

Essex Village Park Limited Partnership

Eti Explosives Technologies International Inc.

ET SERVICES & SYSTEMS OF NORTH CAROLINA, INC.

The Euclid Chemical Company

Europe 1992, Inc.

Evergreen Cablevision Limited Partnership

EVERGREEN INVESTMENT COMPANY, INC.

Evergreen Shipping Agency (America) Corporation

Evergreen Timberlands Corporation

E W K Morrisville, Inc.

EXCEL TECHNICAL SERVICES, INC.

EXCEL TEMPORARY SERVICES, INC.

EXCEL TRAINING SERVICES, INC.

EXECUTIVE MANAGEMENT SERVICES, INC.

Executone Information Systems, Inc.

Exemplary Products International Inc.

Exxonmobil Oil Corporation

Ezcharter Corporation

Fabrico, Inc.

Fabrico Leasing, Limited Partnership

Fabricolor Southern, Inc.

FACELIFTERS HOME SYSTEMS, INC.

FACELIFTERS MID-ATLANTIC, INC.

Facet Equities Corp.

Facilities Design, Inc.

Factory Merchants Malls, Inc.

Factory Outlet Company of Burlington

The Fairfax Corporation

Fairfield Foods, Inc.

Fairfield Inn by Marriott Limited Partnership

Fairmont Sportswear Manufacturing, Inc.

Falcon Manufacturing, Inc.

Fanfare Media Works, Inc.

Fannin & Walker Services, Inc.

The Fan Works, Inc.

Farmington, Incorporated

Farval Lubrication Systems, Inc.

Fashion Development Corp.

FASHION PRINTING, INC.

Fashions of Blowing Rock, Inc.

Fashions Outlet of America, Inc.

Fast Food Leasing Associates Limited Partnership

Fayette II Plaza Associates Limited Partnership

Fayette Plaza Associates a Limited Partnership

Fayetteville Apparel Corp.

FAYETTEVILLE HEALTHCARE SYSTEM, INC.

Fayetteville Linens 'N Things, Inc.

Fdl Foods, Inc.

FDP CHARLOTTE INC.

Fedders Financial Corporation

Federal Paper Board Company, Inc.

Fed Funds, Inc.

Fei Acquisition Co.

FERNDOCK ENTERPRISES, INC.

FERON'S DURHAM, INC.

Ffc Leasing Corp.

Ffp Operating Partners, Limited Partnership

Fiberline Network Communications, Limited Partnership

FIDELITY ADMINISTRATORS, INC.

FIDELITY NATIONAL CORPORATION (NORTH CAROLINA)

Field Sales, Inc.

Filter Supply America, Inc.

Finance Partners North America Limited Partnership

Financial Analytics Credit Corporation

Financial Freedom Report, Inc.

FINANCIAL SUCCESS SYSTEM, INC.

FIRST ADMINISTRATIVE SERVICES, LLC

FIRST AGRI-AMERICAN INC.

FIRST CLEARING CORPORATION

First Continental Development, Inc.

FIRST ENTERPRISE ACCEPTANCE COMPANY

First Family Financial Services, Inc.

First Family Home Equity, Inc.

First Interstate Mortgage Company

FIRST KEYSTONE MORTGAGE, INC.

First Network Bancorp

First Piedmont Mortgage Company, Inc.

FIRST SECURITY COMMERCIAL MORTGAGE CORPORATION

First Security Commercial Mortgage of Delaware, Limited Partnership

FIRST UNION AUTO FINANCE, INC.

FIRST UNION AUTO LOAN SECURITIZATION, INC.

First Union Brokerage Services, Inc.

First Union Capital Markets Corp.

FIRST UNION COMMERCIAL LEASING GROUP, L.L.C.

First Union Export Trading Company

FIRST UNION FPS II, INC.

First Union Futures Corporation

FIRST UNION INSTITUTIONAL MORTGAGE SERVICES, LLC

FIRST UNION INSURANCE AGENCY OF NC, INC.

First Union Investment Corporation

FIRST UNION NOVA HOLDINGS OF NC, INC.

FIRST UNION OVERSEAS INVESTMENT CORPORATION

FIRST WASHINGTON REALTY, INC.

First Washington Realty Limited Partnership

FISERV SOLUTIONS, INC.

FISHER SAFETY AMERICA INC.

Fisher Scientific Company

Flash Courier Service of North Carolina, Inc.

FLASH/NC ACQUISITION COMPANY, INC.

Flask Corporation

Fleetline Industries, Inc.

Flexline Hose Inc.

Flextronics Asia Usa, Inc.

IN-FLIGHT PHONE CORPORATION

Florida Eastern Properties, Inc.

Florida Fire Supply Corporation

FLOWERS ACQUISITION COMPANY

Flow Vision, Inc.

Fluid Recycling of Georgia, Inc.

FMI ACQUISITION CORPORATION

FOAMEX FIBERS, INC.

Fontaine Modification Company

Fordco, Inc.

FORDSTAFF INVESTMENTS, INC.

Forest Hill Memorial Park, Inc.

Forsyth Medical Park, Inc.

Forsyth Medical Park Limited Partnership

Forsyth Memorial Park, Inc.

Forte Hotels, Inc.

Fort Howard Corporation

FOSTER WHEELER ENVIRONMENTAL CORPORATION (N. CAR.), P.C.

Foster Wheeler Pyropower, Inc.

Fotomat Corporation

The Foundation for Financial Education

FOUNDATION FUNDING GROUP, INC.

Four Naples Park Limited Partnership

FOURTEEN WINTHROP PROPERTIES, INC.

Fourth Stevenson Properties Corp.

Fox`s Holsum Bakery, Inc.

Framatome Technologies, Inc.

Franki Northwest Company

Franklin Chapel Hill Associates, a Pennsylvania Limited Partnership

Franklin Covey Co.

FRANKLIN COVEY CLIENT SALES, INC.

Franklin Northwoods Associates Limited Partnership

Franklin Willow Ridge Associates, a Pennsylvania Limited Partnership

Frank Vogler and Sons, Incorporated

FREECOM COMMUNICATIONS, INC.

Freedom Boating News, Limited Partnership

Friedenberg Associates, Inc.

Friedkin Industries, Inc.

Friedman`s Jewelers Inc., High Point

Friends of Animals, Inc.

Fringe Benefit Review, Inc.

FRONTEC AMT, INC.

Frontiervision, Inc.

FRS MANAGEMENT CORP.

Frye Home Health, Inc.

Frye Properties, Inc.

FTS NORTH CAROLINA, INC.

FUJIFILM North America Corporation

FUNDERS MORTGAGE CORPORATION OF AMERICA

FUNDS-4-KIDS, INC.

FUYO GENERAL LEASE (USA) INC.

Fvp Gp, Limited Partnership

G4S Secure Solutions (USA) Inc.

Gabk Holdings, Inc.

GAF CHEMICALS CORPORATION

Gaf Chemicals Corporation

G.A. FOOD SERVICES OF PINELLAS COUNTY, INC.

Gagnon, Incorporated

Gahagan & Bryant Associates, Inc

Gainsborough Corporation

Galen of North Carolina, Inc.

Gastonia Video & News, Inc.

GATES/ARROW DISTRIBUTING, INC.

Gates Energy Products, Inc.

The Gates Rubber Company

Gateway Electronics, Inc.

GATX Financial Corporation

GBR SANFORD SQUARE LIMITED LIABILITY COMPANY

GEARON & CO., INC.

Ge Capital Spacenet Satellite Services, Inc.

Gemstone Realty Company S.a.

General Furniture Corporation

General Marine Corporation

General Partner Enterprises of North Carolina, Inc.

General Railway Services, Inc.

GENERAL RESEARCH CORPORATION

GENERAL RESTORATION CORPORATION

General Risk Management Insurance Agency, Inc.

General Transport Systems, Inc.

General Warranty Corporation Insurance Agents & Administrators

Genesis Properties, Inc.

Gents Video & News, Inc.

GEO-CENTERS, INC.

Georgian Leasing, Inc.

Geotech Securities, Corp.

Geotrack, Inc.

GEOTRACK OF NORTH CAROLINA, P.C.

Gerdin Investment Corporation

G & G Shops of North Carolina, Inc.

GILBERT/COMMONWEALTH INC. OF MICHIGAN

Gillam Brothers Peanut Sheller, Inc.

Glemby International North Carolina, Inc.

Glencore Ltd.

Gljt, Inc.

Global Crossing North American Networks, Inc.

Global Fine Reproductions Inc.

Global Frozen Foods, Inc.

Global Petroleum Corp.

Global Publishing Group, Inc.

Global Service Companies, Inc.

GLOBAL WATS ONE, INC.

Glover-smith-bode, Inc.

Gods` Order of Divine Saints Christian Society

Gold Dome Sandy Forks Corporation of N. Carolina

Golden Arch Limited Partnership

GOLDEN ARCH OF NORTH CAROLINA, INC.

Goldnich Developers Corp.

Goldston Transfer, Inc.

Gold Toe Brands, Inc.

Golf Course Consultants, Inc.

GOLF PROSYS, INC.

Good Faith Broadcasting, Inc.

Goodfriend`s Department Stores, Inc.

Goodman-Segar-Hogan-Hoffler, Limited Partnership

Goodmark Foods, Inc.

Gordon`s Contemporary Stores, Inc.

Governours Square Fund XXI Limited Partnership

Grace Cocoa Associates, Limited Partnership

Grace Cocoa Ventures Limited Partnership

GRACE HOLMES, INC.

Grace Hotel Services Corporation

GRAMMER, DEMPSEY & HUDSON, INC.

Granada Hospital Group, Inc.

GRAND ISLAND CABLE, INC.

Grand Restaurant Corp.

Graphic Packaging International, Inc.

GRAPHIC RESULTS CORPORATION

Graves Supply Company, Incorporated

Gravit/america, Inc.

GRAYHAWK LEASING COMPANY

Grayland Company, Limited Partnership

Greats, Inc.

Great Western Mortgage Corporation

Greenery Rehabilitation Group, Inc.

Green International, Inc.

Greenlawn Memorial Park, Inc.

Greensboro Limited Partnership

Greensboro Apartments Associates I Limited Partnership

Greensboro Apartments Real Estate Partners Limited Partnership

Greensboro Associates Limited Partnership of Illinois

Greensboro Linens `n Things, Inc.

Greensboro North Carolina Hotel Limited Partnership

Greensboro-Oxford Associates Limited Partnership

Greensboro Super 8 Motel, Inc.

Greentree Securities Corp.

GRE Wilson, Inc.

Grifton Radio, Inc.

Grossman`s Inc.

The Grove Park Inn Resort, Inc.

Grower Service Corporation (new York)

GSHH, INC.

G.T. Cablevision, Inc. of North Carolina

Gte Mobilnet of Chattanooga Incorporated

Gulf Seal Corporation

Gulf States Manufacturers Limited Partnership

Gunite Grout, Inc.

Gurney Foundation, Incorporated

Gymboree Operations, Inc.

Gyrus ACMI, Inc.

GZA DRILLING, INC.

GZA GEOENVIRONMENTAL, INC.

Haddcomm International, Inc.

Hagis, Inc.

Hahn Capital Corporation

HAIRSTYLISTS MANAGEMENT SYSTEMS, INC.

Haje Textile Contracting, Inc.

Hakky, Inc.

HALLMARK HOMES, INC. OF FLORIDA

HAMILTON FINANCIAL CORPORATION

Hanbury & Company, P.C.

Hara Broadcasting, Inc.

Harcourt Outlines, Inc.

Harmon Paper Corporation

Harve Benard of Smithfield, Ltd.

Harve Bernard of Blowing Rock, Ltd.

Harve Bernard of Burlington (n.C.), Ltd.

Harvey Construction Co., Inc.

HASKELL EXCAVATING CORPORATION

HBA MANAGEMENT SERVICES GROUP, INCORPORATED

HCA PROPERTIES, INC.

Hcc Real Estate Xxviii Inc.

Hci Services, Inc.

H-c Management Company Limited Partnership

Health Claims Administration, Inc.

Healthco International, Inc.

HEALTHDYNE, INC.

Heartland Industries, Inc. (de)

HEARTLINE COMMUNICATIONS, INC.

Heater Well Company, Inc.

Heath Petra Exploration, Inc.

HEATH PETRA RESOURCES, INC.

Heath Petra Resources, Inc.

Heckler Manufacturing and Investment Group, Inc.

Hedgemore-Charlotte Associates Limited Partnership

HEDGEMORE-CHARLOTTE GP CORP

Heilig-meyers Company

Heldor Corporation

HELMS AUTO DISPOSAL, INC.

The Heminway & Bartlett Manufacturing Company

Henderson & Coker, Inc.

HENDERSON COMMUNITY ANTENNA TELEVISION, INC.

Her Majesty Industries, Inc.

HFI Home Care Management, Limited Partnership

Hg Management I, Limited Partnership

Hickory Associates Limited Partnership

Hickory Development Corporation

Higgins Sales & Service Company

High Equity Partners Limited Partnership - Series 86

High Grade Properties a Limited Partnership

Highland House, Inc.

HIGHSMITH-RAINEY HOSPITAL PRIMARY CARE NETWORK, INC.

HIGH-TECH GOLF, INC.

Hilb, Rogal and Hamilton Company of Richmond

HILL REFRIGERATION, INC.

Hill Richards of North Carolina, Inc.

Hill, Rose & Farmer, Ltd.

The Hilt Company

Hilti, Inc.

HI-RIM COMMUNICATIONS, INC.

HISTORICAL DESIGN GROUP, INC.

Historic Preservation Properties Limited Partnership

Historic Preservation Properties 1988 Limited Partnership

Hi-tech Composites, Inc.

HMC ACQUISITION PROPERTIES, INC.

HMC ACQUISITIONS, INC.

HMH COURTYARD PROPERTIES, INC.

HMH HPT COURTYARD, INC.

HMH HPT RESIDENCE INN, INC.

HMH PROPERTIES, INC.

HMS Host USA, Inc.

HMT Lessee LLC

HNC SOFTWARE INC.

Hn Disposition Corporation

Hofmann Technical Services, Inc.

Holloway Construction Co.

Holly National, Inc.

HOLLYWOOD RENTAL CO., INC.

HOLTRACHEM MANUFACTURING COMPANY, L.L.C.

HOMEAMERICAN CREDIT, INC.

Home Box Office, Inc.

Home Fashions, Inc.

Homelife Realty Services, Inc.

Homereo, Limited Partnership

HOMESTEAD REALTY SERVICES INCORPORATED

Hops of Lake Norman, Limited Partnership

Hops of Matthews, Limited Partnership

HORIZON HIGH REACH, INC.

Horton Plaza Associates Limited Partnership

HOSPITALITY RESOURCES, INC.

Hospital Physician Services-Southeast, Professional Corporation

Host Hotels & Resorts of North Carolina Limited Partnership

Host International, Inc.

Host Marriott Corporation

Hotel Realty, Inc.

Hotels Venture Group, Inc.

House of Almonds, Inc.

Household Research Institute

HPA PROPERTIES, INC.

Hp Genpar, Inc.

HPG INTERNATIONAL, INC.

Hp/north Carolina I, Inc.

Hp/north Carolina II, Inc.

Hp/north Carolina III, Inc.

Hp/north Carolina V, Inc.

Hp/north Carolina VI, Inc.

HRC ARMCO, INC.

HSSI, INCORPORATED

Ht-charlotte Hotel Limited Partnership

Hubbell Distribution, Inc.

Hubbell Incorporated (Delaware)

HUBBELL INDUSTRIAL CONTROLS, INC.

Hubbell Premise Wiring, Inc.

Hunter Biosciences, Inc.

Hunting Ridge Land Associates Limited Partnership

Huntington Antiques, Inc.

Huntley-Bradley Limited Partnership

Hunzinger Construction Corporation

Hussmann Foodservice Co.

Hwc Liquidating Company

Hws Consulting Group Inc.

Hws Technologies Inc

Hydro Agri Tampa, Inc.

Hydrotech Systems, Ltd.

Hyperion Telecommunications of North Carolina, Inc.

Hy-raleigh Club Inc.

Ibr #3 Limited Partnership

Ice Capades, Inc.

Icos Corporation of America

Ics Service Organization, Inc.

Idea Servcom Incorporated

I.E.S. Realty Management, Inc.

IHOP RESTAURANTS, INC.

IMAGE INK, INC.

IMAGE INTEGRATION CORPORATION

Imagicom Productions, Inc.

Imi Electronics, Inc.

Imperial Fire Hose Company

IMPERIAL HOME LOANS, INC.

INCAMERICA CORP.

Independence Center Hotel Limited Partnership

Independent Charities of America

Independent Financial Securities, Inc.

INFIMED, INC.

INFLAMMABLE PRODUCTIONS, INC.

Infolink Corporation

Ingram Automotive, Inc.

Ingram Pontiac-gmc-buick, Inc.

INNERASIA TRADING COMPANY, INC.

INSIGHT TECHNOLOGY GROUP, INC.

INSTITUTE FOR MANAGED HEALTH AND HUMAN SERVICES, INC.

Institutional Investors of America, Inc.

Instrumentation Laboratory Company

Insul Plus Corporation

Insured Financial Services, Inc.

Intech Corporation

Intech Leasing Corporation

Integon Life Holdings Corporation

Integrated Diagnostics, Inc.

Integrated Equipment Leasing Corp.

INTELICOM INTERNATIONAL CORPORATION

Intelogic Trace, Inc.

Intelogic Trace Marion Group, Inc.

Intelogic Trace Texcom Group, Inc.

Intercraft Holdings Limited Partnership

Intercraft Industries Limited Partnership

Intercraft Management Company III

Intergraph Corporation

Interim Healthcare Inc.

Intermec Technologies Corporation

INTERMEDIA COMMUNICATIONS INC.

Intermedia Partners of Carolina, a California Limited Partnership

International Communications Services, Inc.

International Food & Beverage Fayetteville, Inc.

International Marine Marketing, Inc.

International Petroleum Corp. of Delaware

International Petroleum Corp. of Maryland

International Resistive Company, Inc.

International Telecommunications Exchange Corporation

International Women`s Apparel, Inc.

Interquest, Inc.

Interstate Building Corporation

Interstate Cellular Network of Charlotte, Inc.

Interstate Cellular Network of Raleigh-durham, Inc.

INTERSTATE CONSTRUCTION OF NORTH CAROLINA, INC.

Interstate Industrial Rubber Co., Inc.

Interstate Insurance Managers, Inc.

Inter-texas Leasing, Inc.

Intex Plastics Corporation

Investors Mid-atlantic Portfolio, Inc.

Iredell Memorial Gardens, Inc.

Ir-maple Corp.

Ir Music Gp Corp.

IRONBRAND FINANCE CORPORATION

IRON MOUNTAIN/SAFESITE, INC.

Iroquois Mid-atlantic, Inc.

Irvin Industries Inc.

Isacor, Inc.

ISELER DEMOLITION, INC.

ISOMAT, INC.

ISP Tech (Texas) Inc.

I.S.S. Agency, Inc.

ISS LANDSCAPE MANAGEMENT SERVICES, INC.

Iss Security Services, Inc. - North Carolina

Iss Servisystem, Inc.

ITALIA COLLECTION, INC.

Itasca Venture, Limited Partnership

Itd Nags Head Realty, Inc.

It Engineering of North Carolina, P.C.

Itofca Consolidators, Inc.

IVI TRAVEL, INC.

THE IZOD CORPORATION

Jacobus Energy, LLC

JAMESWAY U.S., INC.

JAS REALTY CORPORATION

Jas Thomasville Associates Limited Partnership

Jas Virginia, Inc.

Jay Carle Properties, Inc.

J. C. Bradford & Co., Limited Partnership

J. D. B. Marketing, Inc.

JENNIFER WAREHOUSING, INC.

JEPPESEN AVIATION TRAINING TECHNOLOGIES, INC.

JET FREIGHTERS, INC.

Jfc Sales Company, Limited Partnership

Jfk Associates Limited Partnership

Jfs Investment Corporation

Jhm Mortgage Services Corporation

J.H. Pomeroy & Co., Inc.

Jhr Corporation

The Jim Valvano Basketball Camp, Inc.

J. I. T., Inc.

J.L.W. Realty, Inc.

JMB Income Properties Limited Partnership-V

Joan Fabrics Corporation

JOHN S. KERN, P.E., P.C.

Johns Manville, Inc.

Jonathan Alan & Company, Inc.

JO-TEX DISTRIBUTORS, INC.

Jps Automotive Limited Partnership

JPSGP INC.

J R M VENTURES INC.

J. S. GRIMES, ARCHITECT, P.C.

J T S of Gainesville, Inc.

Julius Kraft Company, Inc.

JUMPER STEWART CARTER SEASE/ARCHITECTS, P.A.

JUNIOR & ASSOCIATES, INC.

Justice Fellowship

JUST WALLPAPER, INC.

Jwp Credit Corp.

Jwp Electronic Systems, Inc.

Jwp Information Systems, Inc.

Jwp/mec Corp.

Kaiser Foundation Health Plan of North Carolina

Kaiser Foundation Hospitals

KapStone Container Corporation

KAR FINANCIAL, INC.

Katy Film Productions, Inc.

Kaufman and Broad Home Systems, Inc.

Kaufman Mobile Home Supplies Inc. of N. C.

Kaye Credit Limited Partnership

Kayser-roth Corporation

Kayser-roth Hosiery, Inc.

Kayser-roth Payroll Services (nc), Inc.

K. C. Stores Inc.

Keller Building Products of Charlotte, Inc.

KELLY CABLE SERVICES INC.

Kenetech Resource Recovery, Inc.

Kenhome Acquisition Corp.

Kentco Marine, Inc.

Kentucky Finance Co., Inc., Gastonia, NC

Ketchum Communications, Inc.

Keydata Corporation

KEYSTONE TELECOMMUNICATIONS, INC.

Kibler Associates, Inc.

Kidde Credit Corporation

Kik Kin Partners, Limited Partnership

Kilsby Tubesupply Company

King Communications (Texas) Limited Partnership

Kings Motor Oils Inc.

Kinro, Inc.

Kirbo Fabrics International, Inc.

K & I Sheet Metal, Inc.

Kk Landrance South Limited

Knickerbocker Roofing and Paving Co., Inc.

Knight Associates, Architects and Engineers, P.C.

Knit Nook Corp.

Knob Creek, Inc.

The Knot Shops Limited Partnership

Knot Shops General, Inc.

The Knowledge and Logic Fund, Limited Partnership

Koala Charlotte, Inc.

Koala Management Services, Inc.

Koala North Carolina, Inc.

Kobe Steel Usa Holdings Inc.

Kominz Company Insurance Services, Inc.

KONE INCORPORATED

Konica Minolta Business Solutions U.S.A., Inc.

Kools McElroy Soltis Simmons, Inc.

Kop-coat, Inc.

Kr Products, Inc.

Krupp Cash Plus Limited Partnership

The Krupp Company Limited Partnership-iv

Krupp Trestles Limited Partnership

KUHLMAN ACQUISITION CORP.

Kurzweil Computer Products, Inc.

Kvaerner Environmental Technologies, Inc.

Laird Packaging, Inc.

Lake Forest Associates, Limited Partnership

Lakeland Memorial Park, Inc.

LAKEPORT BREWING USA, INC.

Lakeview Memorial Park, Inc.

Lakin Enterprises, Inc.

Lambert Smith Hampton (atlanta) Inc.

LAMB-WESTON, INC.

LAMB WESTON SALES, INC.

LANCOM COMMUNICATIONS, INC.

LANDSAFE TITLE AGENCY, INC.

Larkmoore Corporation

LARSON-JUHL US LLC

Laurel Ridge Apartments Limited Partnership

Laven Labels Inc.

Law Companies Group, Inc.

Law Engineering, Inc.

Law Environmental, Inc.

Lawson Mardon Label Inc.

L. B., Inc.

L D T, Inc.

Lebanon Seaboard Corporation

Lechmere Realty Limited Partnership

Lee Airport Concessions, Ltd.

Legacy Marketing Group, Inc.

Legion Management Corporation

Lehman Brothers Inc.

LEHMAN BROTHERS REALTY CORP.

Lemon Tree Associates, Limited Partnership

Lendco Acceptance Corporation

Lenders Auto Acceptance Corporation

Leonard Security Services, Inc.

Lerner Shops, Inc.

Lesal Retailers of Raleigh, Inc.

Lesal Retailers of Winston-salem, Inc.

LESLIE FAY RETAIL OUTLETS, INC.

Levy Home Entertainment, Inc.

LEWIS HOUSE, LTD.

Lex Electronics Inc.

L.F. Thompson & Company

LGS Integrated Solutions Inc.

Liberty Administrative Services, Inc.

LIBERTY ASSISTED LIVING CENTERS OF FLORIDA, INC.

LIBERTY CAPITAL RESOURCES, INC.

Liberty Express (hardware) Corp.

Liberty Fashions, Inc.

Liberty Healthcare Corporation

LIBERTY-LHC, CORP.

LIBERTY TECHNICAL SERVICES, INC.

LIEBER I CORP.

LIEBER II CORP.

Lifeco Services Corporation

Lift-tech International, Inc.

Light Giant, Inc.

Light Options Inc.

Linco Knits, Inc.

Lincoln Financial Group/carolinas, Inc.

Lincoln/gibson, Inc.

Lincoln Life and Annuity Distributors, Inc.

Lincoln National Managed Care, Inc.

Lincoln Publishing (north Carolina) Inc.

LINCOLN RE RISK MANAGEMENT SERVICES, INC.

Lincoln Square Limited Partnership

Lindberg II Plaza Associates Limited Partnership

Lindberg Plaza Associates a Limited Partnership

Linen Barn of North Carolina, Inc.

Linkusa Corporation

Linnaeus-Adams Associates Limited Partnership

Linnaeus Associates Limited Partnership

Linnaeus-boston Associates Limited Partnership

Litton Marine Systems Inc.

LLOYD ASSOCIATES, INC.

L & L Polo Run Inc.

L & L Polo Run Associates Limited Partnership

L. and M. Masonry Co.

Lockemill Plaza Associates Limited Partnership

Lockmaster, Limited Partnership

Lockwood Trade Journal Company, Inc.

Logical Design Solutions, Inc.

The Lom Corporation

Lombart Brothers, Inc.

Londonridge Inc.

Long Distance Direct Inc.

LONG DISTANCE SERVICES, INC.

Longleaf Construction, Inc.

Longleaf Management, Inc.

Longleaf Marketing, Inc.

Long Term Care Pharmacy Services, Inc.

LONGWOOD ELASTOMERS, INC.

LONGWOOD PLAZA, INC.

Lotreo, Limited Partnership

Louisburg Sportswear Company

LP Holding Corporation

Lpz Limited Partnership

L. Sterling Co. Inc.

Lti, Inc.

Lubesite Systems, Inc.

Lubritech, Inc.

LUCAS CIRTEK CORPORATION

Lucas Industries Inc.

LUCENT TECHNOLOGIES CONSTRUCTION SERVICES, INC.

LUCENT TECHNOLOGIES SERVICES COMPANY, INC.

Lumberton North Carolina Hotel Limited Partnership

Lumberton United Co., Inc.

Lumberton United, Limited Partnership

Lw-sp4, Limited Partnership

Lw-ssp2, Limited Partnership

Machinery Wholesalers Corporation

Macke Laundry Service Limited Partnership

Macke Laundry Service-midwest Limited Partnership

Macke Laundry Services, Inc.

Macmillan (delaware), Inc.

M/a-com Prodelin, Inc.

Madison Capital Corp.

Madison Mortgage Company, Inc.

Magazine Collection Bureau, Inc.

Maintenance Pace Setters, Inc.

Major (ellis), Inc.

MAJOR LEAGUE CHARTERS, INC.

MAJORS MEDICAL SUPPLY, INC.

MAKE-UP ART COSMETICS INC.

Mallen Industries, Inc.

Malone`s Mechanical, Inc.

Management Capital, Inc.

Manmark Curtain Co., Inc.

Manufacturers Hanover Commercial Corporation (del.)

MANUFACTURERS IMPORT COMPANY, INC. OF VIRGINIA

Marcom Technologies Inc.

Mardeck, Ltd.

M.a. Reinschmidt, P.C.

Marel Leasing Inc.

Marine Enterprises Inc.

Marine Midland Auto Lease Corp.

Marine Midland Leasing Corporation U.S.a.

MARKEM TAG, INC.

Marketing 2000, Inc.

Marketing Specialists Sales Company

Marketplace Media, Inc.

Market Square Traditional Wholesale Shows, Limited Partnership

Marposs Corporation

Marriott Fibm One Corporation

Marriott Hotel Properties II Limited Partnership

MARRIOTT RESORTS, TRAVEL COMPANY, INC.

Marriott Ribm Three Corporation

Marriott Ribm Two Corporation

Marsulex Inc.

Martin G. Margolis Associates, Inc.

Martin Maintenance Corporation

Martin Oil of Indiana, Inc.

Marval Corporation

MARYLAND REGIONAL IMPOTENCE CENTER, INC.

The Masland Duraleather Company

Mas Laundry, Inc.

Masquerade International, Inc.

Matchmaker-charlotte, Inc.

Matrix Interconnect Network Corporation

Maymead, Inc.

Maymead Materials, Inc.

Mcalpine Place Associates Limited Partnership

MCBROOM - GREAT ATLANTIC OF NORTH CAROLINA, INC.

McCaw Communications of the Carolinas, Inc.

McDonald`s Corporation

McDonald`s Business Facilities Corporation, Inc.

McDonald's of Hawaii Development Company, a Hawaii Limited Partnership

McDonald's Real Estate Company

McDonald`s Restaurants of North Carolina, Inc.

McDonough Construction Company

McI International, Inc.

McI International Telecommunications Corporation

MCKESSON CORPORATE PROPERTIES, INC.

McKesson Health Solutions LLC

McKesson Health Solutions Holdings Inc.

McKesson Information Solutions LLC

McKesson Specialty Pharmaceuticals LLC

McKittrick Agency, Inc.

Mcneil Partners, Limited Partnership

Mcneil Real Estate Fund XI, Limited Partnership

Mcneil Real Estate Fund Xv, Limited Partnership

Mcneil Real Estate Fund Xxi, Limited Partnership

McRel Corporation

McS Stables, Inc.

Mdt Biologic Company

Mdt Diagnostic Company

Meadowcreek Partners Limited Partnership

Medical Associates of America, Inc.

Medical Associates Pharmacy of Asheville, Limited Partnership

Medical Associates Pharmacy of Charlotte, Inc.

Medical Associates Pharmacy of Greensboro, Inc.

Medical Associates Pharmacy of the Queen City, Inc.

Medical Associates Pharmacy of Raleigh-durham, Inc.

Medical Associates Pharmacy of Wilmington, Inc.

Medical Associates Pharmacy of Wilmington, Limitedpartnership

MEDICAL ASSOCIATES PHARMACY OF WINSTON-SALEM, INC.

Medical Technical Services Company

MEDIFIT OF AMERICA, INC.

Medi-serve of the Southeast, Inc.

MEDPARTNERS OF NORTH CAROLINA, INC.

Megabingo, Inc.

Meilan Enterprises, Inc.

Meldale Associates Limited Partnership

Melex Usa Inc.

MELPAK, INC.

MERICOM SYSTEMS, INC.

MERIDIAN FINANCIAL CORPORATION

MERISEL PROPERTIES, INC.

MERRIT CORP.

Message World, Inc.

METRIC SYSTEMS CORPORATION

Metrocall Holdings, Inc.

Metro International Properties U.S., Inc.

Metrolina Dodge, Inc.

Metromedia, Inc.

METROMEDIA HOTEL NET, INC.

Metromedia Steakhouses Company, Limited Partnership

METROTRANS CORPORATION

Metsa, Inc.

Meyer Laminates Georgia, Inc.

Mg III, Inc.

Mh of Charlotte, Inc.

Mh of Concord, Inc.

Mhd, Inc.

Mh of Salisbury, Inc.

Mh of Wilkes County, Inc.

Miami Subs Real Estate Corp.

MIAMI SUBS USA, INC.

Michael G. Zamagias Interests, Ltd.

Micro/temps, Inc.

Microwave Concepts, Inc.

MID-ATLANTIC DERMATOLOGY CENTER, P.C.

Mid-atlantic Realty of Virginia, Inc.

Mid-city Motels Corporation of N.C.

MIDDLESEX REALTY HOLDINGS CORP.

MIDWAY AIRLINES CORPORATION

Midwest Corporation

Milestone Properties, Inc.

Milham Products Co., Inc.

MILITAIR AVIATION, INC.

Millbrook Distribution Services Inc.

MILLER IMPORT CORP.

MILLER PIPELINE CORPORATION

Minnesota Utility Contracting, Inc.

Mjd Investments, Inc.

Mkk Limited Partnership

M L Associates, Inc.

Mlp Acquisition, Limited Partnership

MLSG, INC.

M. M. C., Inc.

Mnb Tarrymore, Inc.

Mnb University, Inc.

MNC MORTGAGE CORPORATION

Mobil Exploration & Producing U.S. Inc.

MOBIL MIDSTREAM NATURAL GAS INVESTMENTS INC.

Mobil Oil Exploration & Producing Southeast Inc.

Modernage, Inc.

Moen Incorporated

Monarch Homes Inc.

Montgomery Ward Enterprises, Inc.

Moodys Incorporated

Moore Electric Supply, Inc.

Moore Pipe & Sprinkler Co.

Moran, Stahl & Boyer, Limited Partnership

MORRIS & ASSOCIATES N.C., INC.

Morrison of Florida Incorporated

MORRISON RESTAURANTS INC.

Mortgage Loan Network, Inc.

MORTGAGE TRUST CORPORATION

Morven Partners, Limited Partnership

Motherhood Maternity Shops, Inc.

Motorways (1980) Limited

M/s Durham, Inc.

Msr Leasing Group, Inc.

M.S. Securities and Insurance Agency, Inc.

M.T.H. Realty Limited Partnership

Mtm Magin, Inc.

MULGAR CORP.

MULTI-MARKET RADIO OF FAYETTEVILLE INC.

Multi-state Builders, Inc.

Municipal Administrators Corporation

Murex Diagnostics, Inc.

MUSCOM ENTERTAINMENT & PUBLISHING, INC.

Mutual of Omaha Marketing Corporation

Mutual Service Corporation

Muzak Limited Partnership

Mxm Mortgage Limited Partnership

Nabi Biopharmaceuticals Inc.

Nac Visual Systems, Inc.

Naila's International Delights llc

The Nakazawa Corporation

Namco Operations, Inc.

Narco Holding Corp.

Nas/corp North Carolina Inc.

National Academy for Paralegal Studies, Inc.

National Air Systems, Inc.

National Association for Physicians, Inc.

National Auto Finance Company Limited Partnership

NATIONAL AUTO FINANCE CORPORATION

National Communications Association, Inc.

National Distributing Company, Inc.

NATIONAL EMPLOYER SOLUTIONS, INC.

NATIONAL ENVIRONMENTAL MANAGEMENT AND EDUCATION CENTER

National Environmental Remediation Incorporated

National Food Products, Inc.

National Foundation for the Handicapped and Disabled, Inc.

NATIONAL GOLF PROPERTIES, INC.

National Heritage, Inc.

National Housing Partnership Realty Fund Two Limited Partnership

NATIONAL LOAN SERVICENTER, INC.

National Office Interiors, Inc.

National Rehab of Florida, Inc.

National Rent-a-fence of America, Inc.

National Telephone Services, Inc.

National United Service Agencies, Inc.

National Vision, Inc.

National Wildlife Federation

Nationsbanc Mortgage Corporation of New York

NATIONWIDE STORAGE CORPORATION, INC.

NATURAL WONDERS, INC.

NAVTEC, INC.

Nazareth/century Mills, Inc.

Nck Industries, Inc.

N. C. Operations Management Inc.

NDC HEALTHCARE EDI SERVICES, INC.

Nde Testing & Equipment Inc.

Neighbors Who Care

NETEDGE SYSTEMS, INC.

NETWORK BUSINESS FURNITURE, L.L.C.

Network Computing Corporation

NETWORK ENTERPRISES, INC. OF TENNESSEE

NETWORK INTEGRATION AND SERVICES, INC.

Network Services Inc.

NEW AMERIGAS PROPANE, INC.

New Charlotte Hotel, L.P. (limited Partnership)

NEW LIFE TREATMENT CENTERS, INC.

The Newman Group Financial Services Corp.

New Orleans Marriott Hotel Venture Limited Partnership

News America Publishing Incorporated

New Sound Limited Partnership

New Sylva Manufacturing Corporation

New Tabor City Manufacturing Corporation

New Vision Tv, L.P.

NEW YORK STATE DRYWALL CO., INC.

Next Computer, Inc.

NEXT SOFTWARE, INC.

NF INVESTMENTS, INC.

N. Hess` Sons, Inc.

Nhp Will-O-Wisp Arms Limited Partnership

Nico Construction Company Houston, Inc.

NID Corporation

Niemand Industries, Inc.

NIGHT FLIER PRODUCTIONS, INC.

Nissan Textile Machinery Corporation in U.S.a.

No Nonsense Factory Outlet, Inc.

NOONE GLOVES OF NORTH CAROLINA, INC.

Nordico Manufacturing, Inc.

Norglass, Inc.

Normag Corporation

NORTH AMERICAN CAPITAL CORPORATION

NORTH AMERICAN COMMUNICATIONS OF NORTH CAROLINA, INCORPORATED

North Carolina D.L.S. Corp.

NORTH CAROLINA ENTERAL & UROLOGICAL SERVICES, LLC

North Carolina Funeral Homes, Inc.

North Carolina United Associates, Inc.

North Central Construction, Inc.

Northern Brands International, Inc.

Northern Clearing, Inc.

Northgate Plaza, Inc.

Northpark a Limited Partnership

Northpark B Limited Partnership

North Point-Oxford Associates Limited Partnership

Northwood Plaza Associates, Inc.

Northwood Village Realty Corp.

NOVADYNE COMPUTER SYSTEMS, INC.

NOVARTIS LTD.

Np2 South, Limited Partnership

Nrl, Inc.

Nsm Sales Corporation

N Touch Health Systems, Inc.

Nuance Inc.

Nu-brite Chemical Company, Inc.

Numanco, Inc.

NVAL VISIONCARE SYSTEMS OF NORTH CAROLINA, INC.

NVR HOMES, INC.

Oaklawn Memorial Gardens, Inc.

OBJECTIVE COMMUNICATIONS, INC.

Oceanside and Shenandoah Real Estate Associates, a Virginia Limited Partnership

Ocean Star Fish & Seafood Inc.

Ocl (trans Freight Lines) Limited

OCOMA INDUSTRIES, INC.

Octa-structure Manufacturing, Inc.

Ocular Technology Corporation

Odc Communications Corporation

Oess Corporation

Office Depot, Inc.

Ogden Allied Payroll Services, Inc.

OGDEN AVIATION TERMINAL SERVICES, INC.

Ogden Environmental and Energy Services Co., Inc.

Ogden Management Services, Inc.

Ogden Martin Systems of North Carolina, Inc.

OGDEN ROSEMARY OPERATIONS, INC.

Okarolina Industrial #1 Limited Partnership

Okarolina Industrial #3 Limited Partnership

Okuma America Corporation

Okuma Machine Tools, Inc.

Olde Point Associates Limited Partnership

Old Republic Insured Automotive Services, Inc.

Old West Franchising, Inc.

Oleander Memorial Gardens, Inc.

Olsten of Raleigh, Inc.

OLYMPUS AMERICA INC.

One Corsica Associates Limited Partnership

ONE TO ONE COMMUNICATIONS, INCORPORATED

One Sheldon Associates Limited Partnership

One Winthrop Properties, Inc.

Ontario Fuels Ltd.

Opa Corporation

Opa Development Corporation

Opportunity Plus

OPTICAL DATA CORPORATION

Optical Shop, Inc.

The Orange Bowl Corporation

The Orange Bowl of North Carolina, Inc.

Orbot Inc.

ORCHARD YARN AND THREAD COMPANY INC.

Organizational Dynamics, Inc.

Orkin, Inc.

Orleans Food Company

The Ormond Shops, Inc.

Osgood & Associates, Inc.

OSI SPECIALTIES, INC.

OSNOS & COMPANY, INC.

Outdoor East, Limited Partnership

Outlet Pointe Partners, Limited Partnership

OVERLAND COMPANY, INC.

OVERLAND INVESTORS, INC.

Overland Land Fund II, a California Limited Partnership

Overland National Land Fund Limited Partnership

Ow Acquisition Corp.

Owens Engineering Company, Inc.

Oxford Credit Corp.

Oxford Realty Services Corp.

Oxy Petrochemicals Inc.

Paccar Inc.

PACCAR FINANCIAL CORP.

Paccar Leasing Corporation

PACE ENVIRONMENTAL SERVICES, INC.

The Pace Group of Raleigh, Inc.

Paces Development Corp.

The Pacific Income Plan Company of California

Pa/first Plaza Limited Partnership

PAGEMART, INC.

Palmer Plaza Associates Limited Partnership

Pameco Corporation

Pandick, Inc.

Pantera`s Pizza, Inc.

PAPERBACK RECYCLING OF CHARLOTTE, INC.

Paragon Decision Resources, Inc.

Paragon Oil Company, Inc.

Parker, Reld & Co., Inc.

Parklane Hosiery Company, Inc.

Parklane Manufacturing, Inc.

Park Road Center Limited Partnership

Park Road Plaza, Inc.

PARKSIDE SENIOR SERVICES, INC.

Park Tower Charlotte, Ltd.

Park Tower Charlotte Limited Partnership

Park Tower Regional Properties, Inc.

Park Tower Regional Properties Limited Partnership

PARTY LAND INC.

Patten Auction and Land Corporation

Patten Corporation South-atlantic

Paymaster Checkwriter Company, Inc.

Payroll Plans, Inc.

Pcg of the Golden Strand, Inc.

Pcl, Inc.

Peabody Continental-heine Co.

PEACH TREE LAND COMPANY

Pegasus Airwave Inc.

Pei Associates, Inc.

The P. E. Moody Funeral Home, Inc.

Penetone Corporation

Penetone Solvent Recovery Services, Inc.

Penn Beaver Veneer Corporation

Penncarol Associates Limited Partnership

Penncharlotte Associates Limited Partnership

Pennsalem Associates Limited Partnership

The Penrod Company

Pensacola Holding Corp.

Penske Dedicated Logistics Corp.

People Unlimited, Inc.

PERA REGENCY, INC.

Perkins Industries, Inc.

Perot Systems Corporation

Per-Se Transaction Services, Inc.

Personnel Network, Inc.

PETE'S BREWING COMPANY

PETET & ASSOCIATES, INC.

Pet II Productions Inc.

PETROLANE INCORPORATED (PA)

Petrolane Incorporated

PETROL MART, INC.

PETRO TECH MARYLAND, INC.

PHALEN & ASSOCIATES, INC.

PHARMACISTS: PRN, INC.

Pharmafair, Inc.

Phillips 66 Propane Company

PHOENIXCOR, INC.

PHOENIX MAINTENANCE COATINGS, INC.

Piedmont Analytical Laboratories, Inc.

Piedmont Industrial Plating Company

Piedmont National Corporation

Piedmont Poultry Company, Inc.

Pier 1. Imports-southeast, Inc.

Pier 1. Imports (U.S.), Inc.

Pilgrim Too Manufacturing Company, Inc.

Pinehurst of Illinois Limited Partnership

PINEHURST INN, L.L.C.

Pinehurst Partners Limited Partnership

Pinelawn Memorial Park, Inc.

Pine Raleigh Corporation

Pink Hill Hunting Preserve, Ltd.

Pirelli Tire Corporation

Pitras Inc.

P. KAUFMANN, INC.

Plant Improvement Company, Inc.

Plascon-charlotte, Inc.

PLIBRICO SALES & SERVICE, INC.

Pneumo Abex Corporation

P&O Containers (agencies) Inc.

Poe Newco, Inc.

Polo Ralph Lauren, Limited Partnership

Polo Ralph Lauren Corporation

Pop Radio Corporation

Poron, Inc.

POTOMAC DIGITAL, INC.

Potomac Equity Portfolio Limited Partnership

Potomac Hotel Limited Partnership

Potomac Hotel Group, Inc.

Potomac/vector/q.I.P. Hotel Corporation

Powerplant Specialists Incorporated

POWERSTAR MANAGEMENT, INC.

Ppg Biomedical Systems, Inc.

PPG Coatings, Inc.

Ppg Industries, Inc.

PPS NORTH CAROLINA MEDICAL MANAGEMENT, INC.

Pqr Construction, Inc.

Praxair International Holdings, Inc.

Prc Loanexpress, Inc.

PRECISE TMP, INC.

Prefco III Limited Partnership

PREFERRED CARRIER SERVICES, INC.

Prehler Inc.

Premier Billing Services, Inc.

Premiere Acquisition Corp.

President Video & News, Inc.

Pressure Concrete Construction Co.

Prestige Fragrance & Cosmetics, Inc.

Prestige Securities, Inc.

Pridemore Construction Company, Inc.

Primary PDC, Inc.

Prime Contractors, Inc.

Prime Distribution, Inc.

PRIME HOSPITALITY CORP.

Prime Leasing, Inc.

PRINTATEX (USA) LLC

Prism Radio Partners, Limited Partnership

Process Construction, Inc.

Process Technology, Inc.

PROFESSIONAL STAFF MANAGEMENT INC.

PROGRESSIVE MEDICAL TECHNOLOGY, INC.

Pro-line Distributors, Inc.

Prologis Limited Partnership II

Prologis-north Carolina Limited Partnership

Propex Fabrics Inc.

Protocol Technologies, Inc.

Providence Square Partners Limited Partnership

Prp Gp, Limited Partnership

Prudential-bache/vms Realty Associates L.P. I, a Delaware Limited Partnership

The Prudential Real Estate Financial Services of the Carolinas, Limited Partnerhip

P & S Electric Company

PSO, INC.

PST Products, LLC

PST VANS, INC.

PS OF VOLANT, INC.

PTCC EXCHANGE GROUP, INC.

PT Timber Fund One Limited Partnership

PT Timber Fund Two Limited Partnership

The Pullman Company

PURE SOFTWARE INC.

PVI SALES AND MARKETING INC.

Pya General Partner Corp.

Pya Limited Partner Corp.

Pyttronic Industries, Inc.

Q2 Marketing, Inc.

Qrs 11-14 (nc), Inc.

Qualcomm Incorporated

Quality Sanitation, Inc. of Tennessee

QUALITY SOFTWARE PRODUCTS, INC.

THE QUANDEL GROUP, INC.

Quantum Health Resources Corporation

Queens Group North Carolina, Inc.

QUEST STAFFING SOLUTIONS, INC.

QUICK TEST, INC.

Quincy Technologies, Inc.

Radio Crusade, Inc.

Radisson Missouri Corporation

Radix Group International Limited Partnership

R. a. F. Corp.

R.a.G.S. Inc.

Raj Chemicals of Virginia, Inc.

Raleigh Capital Land Realty, Inc.

RALEIGH COMMUNITY PHYSICAL THERAPY AND SPORTS MEDICINE CENTER, INC.

RALEIGH COMMUNITY PRIMARY CARE NETWORK, INC.

RALEIGH GATEWAY CORP.

Raleigh Gateway Limited Partnership

RALEIGH HOTEL HOLDINGS, INC.

Raleigh Linens `n Things, Inc.

Raleigh Road Furniture Corporation, a Stanley Company

Raleigh/spring Forest Apartments Associates, a North Carolina Limited Partnership

Raleigh/spring Forest Investors, a North Carolina Limited Partnership

Ralph Lauren Retail, Inc.

RANDY INTERNATIONAL, LTD.

Range Rover of North America, Inc.

Rapid Response Roadservice Motor Club, Inc.

RASNA CORPORATION

Rax Restaurants, Inc.

Rayman Associates Greensboro Limited Partnership

Raymond Le Chase Incorporated

Raytheon Company

RAYTHEON INFRASTRUCTURE SERVICES INCORPORATED

R. B. C. Corporation

Rbs Industries, Inc.

Rbt Asheboro, Inc.

Rbt Asheville, Inc.

Rbt Chapel Hill, Inc.

Rbt East Towne, Inc.

Rbt Henderson, Inc.

Rbt McMullen, Inc.

Rbt North Ridge, Inc.

Rbt Quail Corners, Inc.

Rbt Rocky Mount, Inc.

Rbt Salisbury, Inc.

Rbt Stonehenge, Inc.

Rbt University, Inc.

Rbt Westchester, Inc.

Rbt Woodcroft, Inc.

Rca Global Communications, Inc.

Rdn Temporary Services, Inc. of North Carolina

Rd Village Associates Limited Partnership

Real Estate Consultants of the South, Inc.

Real Estate Solutions & Management Associates, Inc.

Real Properties Mlp Limited Partnership

Realty Professionals of North Carolina, Inc.

Recreational Surfaces, Inc.

RECYCLED GAMES & MUSIC, INC.

REDDMAN CORPORATION

RED OAK INTERNATIONAL, INC.

REED OLDSMOBILE OF CHARLOTTE, INC.

Reeves Telecom Limited Partnership

Referral Associates of North Carolina, Inc.

Refrigerated International Cargo Haulers, Inc.

Refrigeration Engineering Corp.

REGENCY PARK OWNERS ASSOCIATION

Regency Windsor Management, Inc.

Reidapt, Inc.

RELOCATION MANAGEMENT SYSTEMS, INC.

Remy Cointreau USA, Inc.

RENAL TREATMENT CENTERS - NORTH CAROLINA, INC.

Ren Electronics Corporation

Renex Associates Limited Partnership

RENT-A-CENTER, INC.

Reorganized Mw & Co., Inc.

REPUBLIC BUSINESS CREDIT CORPORATION

Republic Rare Coins, Inc.

Research Triangle Associates Limited Partnership

Reseda Finance Corporation

Residence Inn by Marriott, Inc.

Residential Equities, Ltd.

RESMED CORP.

Resource Recovery Mid South, Inc.

Resources High Equity, Inc.

Resources Property Management Corp.

Resources Property Management Services Corp.

Resources Supervisory Management Corp.

Restructure Petroleum Marketing Services, Inc.

Retro Insulations, Inc.

Reynolds American Foundation

REYNOLDS TECHNOLOGIES, INC.

Rh Investco, Limited Partnership

R.H. Stewart & Co., Inc.

Richard M. Milburn High School for Adults, Inc.

Richmond Homeco, Limited Partnership

Richmond Lotco, Limited Partnership

RICHMOND MOTOR CO., INCORPORATED

R.I.C. Properties, Ltd., a California Limited Partnership

Ridgewood Furniture, Inc.

Rite Media, Inc. of North Carolina

Rite-way Heating & Air Conditioning, Inc.

RITTAL CORP.

River Cable and Communications, Inc.

River Hills Limited Partnership, a South Carolina Limited Partnership

Riverside Homes, Inc.

Riverside/terra Corporation

RIVERWOOD INTERNATIONAL MACHINERY, INC.

The Rivett Group, L.L.C., Limited Partnership

THE RIVETT GROUP MANAGEMENT, INC.

Rix Dunnington Inc.

Rix, Inc. of N. C.

R.J. Leasing Company

R. J. Reynolds Global Products, Inc.

R. J. REYNOLDS TOBACCO HOLDINGS, INC.

R. J. Reynolds Tobacco International, Inc.

RJR MERCHANDISE MARKETING COMPANY

RJR REALTY RELOCATION SERVICES, INC.

Rjr Sales Co.

Rjr Tobacco Company, Inc.

Rjr Trade Promotion Co.

Rl Investco, Limited Partnership

Rmc Mortgage Corporation

R & M Kaufmann, Inc.

Roanoke Valley L.L.C.

Robert Cefail & Associates, Inc.

Robert Cefail & Associates American Inmate Communications Inc.

Robert L. Morgan Builder, Inc.

Robins Communications, Inc.

Rochester Hospitality Partners Limited Partnership

Rockingham-hamlet, Inc.

Rockingham-hamlet Cable-vision, Inc.

Rocky Mount Town Centre Associates, Limited Partnership

ROGUE WAVE SOFTWARE, INC.

Romac Metals, Inc.

Romanoff International, Inc.

RoomStore, Inc.

Roschen Corporation

ROSS-SIMONS OF NORTH CAROLINA, LLC

Roth Tec Engraving Corp.

ROUSE GENERAL CORP.

Rowan Memorial Park, Inc.

Roxboro Cablevision Associates, Limited Partnership

Royal Home Fashions Inc.

RPC DATA LINK, INC.

Rrt Recycling Associates of North Carolina, Inc.

RS AMERICAS, INC.

RSC ALABAMA, INC.

Rsi Management Corp.

Ruan Financial Corporation

Rubloff Real Estate and Capital, Inc.

Ruby Builders, Inc.

RULE MANUFACTURING, INC.

Russo Corporation

R. W. Norman Company, Inc.

Sable Technologies, Inc.

Sabrina Importers Ltd.

SAFESITE RECORDS MANAGEMENT CORPORATION

SA INVESTMENT GROUP, INC.

Salem Home Therapeutics, Inc.

Salem Optical Company, Inc.

Salem-oxford Associates Limited Partnership

Salistown Associates Limited Partnership

Sandhill Community Antenna Corporation

SANFORD REALTY, L.L.C.

Santree, Incorporated

Santree Homes, Incorporated

S & A Properties Corp.

SARDIS HOLDING, INC.

Sardis Holding Limited Partnership

S & A Restaurant Corp.

Sarreid Liquidation, Inc.

Satchmo, Inc.

SAUNDERS, ROBERTS & JOHNSON, ARCHITECTS, INC.

Savings of America Service Corporation

SBI L.L.C.

Sbordone Communications, Inc.

Sc America, Inc.

Sca Nc/t Limited Partnership

SCBK HOLDINGS, INC.

Scenic Railroads of America, Inc.

Sc Funding Corporation

SCHIAVI LEASING CORPORATION

School & Home Office Products Association

SCI CLIENT SERVICES INCORPORATED

Sci Sales, Inc.

Sc-kk, Inc.

SCOVILL FASTENERS INC.

The Scranton Outlet Corporation

Screenprint/dow, Inc.

Scs/compute, Inc.

Sdi Industries, Inc.

Sdm Acquisition Corp.

SEABOARD FINANCE COMPANY

Seaboard Liquid Plant Foods, Inc.

Seafood Farms International, Inc.

Seay Architects, Inc.

Sechrest Funeral Service, Inc.

Secom General Corporation

Secor International Services, Inc.

Section Twelve of the Roller Skating Rink Operators Association

SECURITY CAPITAL INDUSTRIAL INCORPORATED

Security National Partners Limited Partnership

Sedgefield Crossing Limited Partnership

Sedgefield Crossing, Inc.

Sedgwick of the Carolinas, Inc.

Sedgwick James of South Carolina, Inc.

Seiko Corporation of America

SELECT CAPITAL MARKETS MID-ATLANTIC, INC.

Select Staffing Services, Inc.

Self Image Weight Loss Centers, Inc.

Selig Manufacturing Company, Inc.

Semerinar Institute Inc.

SEMPRA ENERGY TRADING SERVICES CORP.

Senack Shoes, Inc.

Senifra Corp.

Senter Vitale, Inc.

Sentinel Security Plans, Inc.

SENTROL, INC.

Sequoia Consulting Group, Inc.

Services of Greensboro, Inc.

Ses Electric Services, Inc.

Seymour Housewares Corporation

SEYMOUR SALES CORPORATION

SFCS Inc.

SFX BROADCASTING OF NORTH CAROLINA LICENSEE, INC.

SFX BROADCASTING OF SOUTH CAROLINA (WYMI) LICENSEE, INC.

SGK Ventures, LLC

Shadowood Associates, a North Carolina Limited Partnership

Shamrock Outlet Stores, Inc.

SHANK-IT, INC.

Shannon Manor Apartments, a Limited Partnership

SHAREHOLDERS FUNDING, INC.

SHARON CONCEPTS CORPORATION

Sharon Memorial Park and Mausoleum, Inc.

Shasta Beverages, Inc.

Shelby Automobiles, Inc.

Shell Mineral Production Co.

Shelter Financial Services, Inc.

Shelter Properties II Limited Partnership

Shelter Properties IV Limited Partnership

Shelter Properties V Limited Partnership

Shelter Properties VI Limited Partnership

The Shepherd Chemical Company

Shepherd Components, Inc.

Sherman`s of North Carolina Inc.

SHORE GROUP INCORPORATED

SHRED-ALL, INC.

Sickroom Service, Inc.

Sid Tool Co., Inc.

Signal Capital Credit Corporation

SIGNATURE AGENCY, INC.

Signaturecard, Inc.

Signature`s Nationwide Auto Club, Inc.

SIGNET BUSINESS LEASING CORPORATION

Signet Leasing and Financial Corporation

SIGNET MORTGAGE CORPORATION

Silver Realty Corp.

Simmons Company

Simmons Manufacturing Company, Inc.

Simpson Creek Development, Inc.

Sinclair Computer Systems, Inc.

SIP Forest Brook Limited Partnership

Sizzler Restaurants International, Inc.

Sizzler Usa Restaurants, Inc.

Sky City Stores, Inc.

Skyland Scientific Services, Inc.

S&L Acquistion Company Limited Partnership

Slate Stone Hills, Incorporated

Slm, Inc.

SMI PATIENTCARE, INC.

THE SMOKER'S CONNECTION, INC.

Smoky Mountain Limited Partnership

S Mos Systems Inc.

S/m Realty Corporation

Snack Hostess, Inc.

Snapshot Video & News, Inc.

SNP INVESTMENTS, INC.

Sofistar I Limited Partnership

SOFT AIR WARE, INC.

SOFTECH SYSTEMS, INC.

Solcol Development, Inc.

SOLOFF BUILDERS, INC.

Somerset Equities Corp.

Sonny`s Real Pit Bar B Q, Inc.

Sonomatic Inc.

Sony Music Holdings Inc.

Sorensen Industries, Inc.

Sos Security Incorporated

Sotheby Parke Bernet International Realty Corporation

Sound Island Charters, Inc.

South Atlantic Chicken Corporation

South Boulevard Chrysler-plymouth, Inc.

SOUTHEAST DATA SYSTEMS INC.

Southeastern Jet Corporation

Southeastern Jet of North Carolina, Inc.

SOUTHEASTERN SCREENPRINT, INC.

Southeast Office Interiors, Inc.

Southeast Operations, Inc.

Southeast The Park Limited Partnership

SOUTHEAST PORTFOLIO OPERATING CORPORATION

Southeast Randolph Park Limited Partnership

Southern Accessory Mart Company

Southern Broadcasters, Inc.

Southern Environmental, Inc.

Southern Inns Associates Limited Partnership

Southernnet, Inc.

Southern U.S. Realty Corporation of Greenville, S.C.

Southland Distributing Company of St. Petersburg

Southland Musical Merchandise Corporation

Southland Resources, Inc.

Southmark Consolidated Resources Corporation of America

SOUTH NP2, INC.

South-western Publishing Company

Southwest Service Agreements, Inc.

South Williamson Mall, Inc.

South Williamson Mall Associates Limited Partnership

Southwind Parking Corp.

Sovran Management, Inc.

SPAGHETTI WAREHOUSE SERVICE CORPORATION

Sparcraft, Inc.

Special People in Need

SPECTROWAX CORPORATION

Spectrum Fabrics, Limited Partnership

Spirit Broadcasting, Inc.

Spoons Restaurants, Inc.

Sportland Durham Bowling Lanes, Inc.

Sportland Raleigh Bowling Lanes, Inc.

Sports Marketing Enterprises, Inc.

Sports & Recreation, Inc.

Springhill Smc Corporation

Sprint Communications Company Limited Partnership

Sprint/united Management Company

Src Management, Inc.

SRDS, INC.

Srds, Limited Partnership

STAC ELECTRONICS, INC.

Staff Builders Home Health Care, Inc.

Staff Builders Services, Inc.

Staff Management, Inc.

STANCO PLUMBING SPECIALTIES COMPANY

THE STANDISH CARE COMPANY

STAN TOPOL & ASSOCIATES, INC.

Star Baby, Inc.

STARBUCKS CORPORATION

Statcorp, Inc.

STATE INDUSTRIES, INC.

State Manufacturing Corp.

Statewide Data Services, Inc.

S T BIOLOGICALS CORP.

St. Croix Associates Limited Partnership

Steak and Ale of North Carolina, Inc.

STEEL ASSETS HOLDINGS, L.L.C.

The Steinthal Corporation

The Stella Steel Corporation

Stendig of North Carolina, Inc.

STERLING VISION OF GASTONIA, INC.

Stevens Cabinets, Inc.

Sti (nc) Qrs 10-14, Inc.

St. Joe Container Company

Stofflet & Tillotson, Inc.

Stoncor Group, Inc.

STONEHURST CAPITAL INC.

Stonewood Associates Limited Partnership

In-store Advertising, Inc.

StorNet, Inc.

Strategic Sales Concepts of Va., Ltd.

Stretch-wear Mfg. Co., Inc.

Stromberg Metal Works, Inc.

STRUCTURAL CONTRACTORS, LTD.

Structured Shelters Financial Management, Inc.

Structured Shelters Securities, Inc.

STUDENT STOREHOUSE, INC.

Suburban Propane Gas Corporation

Suburban Rulane Gas Co. of S. C.

SUITES OF AMERICA, INC.

SULLINS ROAD REALTY ASSOCIATES, LLC

Sullivan Company of N. C., Inc.

Sullivan Machinery Company

Sumitomo Machinery Corporation of America

Summit Modular Construction, Inc.

Summit Telecommunications, Inc.

Sunamerica Planning, Inc.

Sunbelt Construction of Spartanburg, Inc.

Sunbelt Hotels Limited Partnership

SUN BELT LINE, INC.

Sunbelt Wholesale Equipment Corporation

SUN-DUKE, INC.

Sun-duke Limited Partnership

Sunergy Communities, Inc.

SUNOX, INC.

SUNRISE BIOSYSTEMS, INC.

Sunstates Corporation

Sunstates Financial Group, Inc.

Sunstates Financial Services, Inc.

Sunstates Management Company

Sunstates Realty Group, Inc.

Suntrust, Inc.

SUPERCENTER ENTERTAINMENT CORPORATION

Superior Products Mfg. Co. Limited Partnership

Super Twirl of North Carolina, Inc.

SUPRATECH SYSTEMS INC.

Swain Memorial Park, Inc.

Swan Quarter Health Care Investors Limited Partnership

Swanquarter Marine Holdings, Inc.

The Swanson Group, Inc.

S W & B Industrial Contractors, Inc.

The Sygma Network, Inc.

The Sygma Network of Pennsylvania, Inc.

SYR ACQUISITION, INC.

Sysco Food Services of Charlotte, Inc.

Taag Holding Co.

Talamore Golf Partners Limited Partnership

THE TARHEEL CHAPTER OF THE ASSOCIATION FOR IMFORMATION AND IMAGE MANAGEMENT

Tar Heel Films, Inc.

Tarquin Financial Corporation

Tbc Parkway Plaza, Inc.

T.C.-charlotte Industrial #1, Inc.

T. C. Equities, Inc.

Tc Homes-charlotte Limited Partnership

Tc Homes Charlotte - Models Limited Partnership

Tci Cablevision of North Carolina, Inc.

Tcm Apparel, Inc.

Tcom Systems, Inc.

Tcr Carolinas Construction Limited Partnership

TC Residential Charlotte Limited Partnership

Tcti, Inc.

Tcv/pa Limited Partnership

Tdf Films, Inc.

Team-mates, Inc.

TECH, INC.

Technological Electronics of Delaware, Inc.

Technova Development, Inc.

Tekmark Computer Services, Inc.

TEKMARK COMPUTER SERVICES OF PENNSYLVANIA, INC.

TELCAM, TELECOMMUNICATIONS COMPANY OF THE AMERICAS, INC.

TELCOM NETWORK INC.

TelCove Operations, Inc.

Teledebit, L.P., Limited Partnership

TELEFONICA DE AMERICA, INC.

Telenova Distribution Company, Inc.

TELR GROUP, INC.

Temps & Co. Services, Inc.

Tension Envelope Corporation

Terminal Shipping Company, Inc.

TERM LIMITS LEADERSHIP COUNCIL, INC.

Terrano Corporation

Texaco Oils Inc.

Tfi, Inc.

Tfs Acquisition Corp.

Thee Dollhouse Productions Fayetteville, Inc.

Therapists Unlimited - Atlanta, Limited Partnership

Therapists Unlimited-Charlotte, Limited Partnership

Therma-systems Corporation

THOMASVILLE FURNITURE INDUSTRIES, INC.

Thomson Newspapers Inc.

Thomson Newspapers (alabama) Inc.

THOMSON NEWSPAPERS (MICHIGAN) INC.

THUNDER MOTORSPORT PRODUCTIONS, INC.

ThyssenKrupp Materials NA, Inc.

TICKETMASTER-GEORGIA, INC.

TIH One, Inc.

TIMAEUS, INC.

Timberland Investment Group, Inc.

Time Warner Communications of Raleigh, Limited Partnership

Timothy S. Cash Builder, Inc.

Tinderbox Video & News, Inc.

Tiner Associates, Inc.

Titan/value Equities Group, Inc.

TK Elevator Corporation

Tnt Carriers, Inc.

Toam U.S.a. Corp.

TOLSON, SIMPSON & ASSOCIATES, CONSULTING ENGINEERS, P.C.

Top Form Mills, Inc.

Toshiba Master Lease, Limited Partnership

TOTAL NATIONAL TELECOMMUNICATIONS, INC.

TOTAL TELECOMMUNICATIONS INCORPORATED

TOUCH TONE AMERICA, INC.

Townson-rose Funeral Homes, Inc.

In Town Video & News, Inc.

TOYOTA MOTOR DISTRIBUTORS, INC.

Trace Foam Company, Inc.

Traditional Memorials, Inc.

Trailer Bridge, Inc.

Trailmobile Parts & Service Corporation

Trak International, Inc.

Trammell Crow Company, Brokerage Division, Ltd. a Limited Partnership

Trammell Crow Equity Partners II, Limited Partnership

Trammell Crow International Partners Limited Partnership

Trammell Crow Ventures, Inc.

Trammell Crow Ventures, Ltd. Limited Partnership

Trammell Crow Ventures #2, Limited Partnership

Trammell Crow Ventures #3, Limited Partnership

Trammell Crow Ventures Management Company, Inc.

Transamerica Leasing Inc.

TRANSCANADA POWER CORP.

Trans-national Systems Leasing, Inc.

TRANSPORTATION SPECIALISTS, INC.

Trans Union Corporation

Travel Ventures, Inc.

Tredegar Film Products Corporation

Tree Holdings 5, Inc.

TREGO SYSTEMS, INC.

At&T Resource Management Corporation

Triad Credit Corp.

Triangle Professional Associates Limited Partnership

Tri-com Communications, Inc.

TRICONEX SYSTEMS, INC.

Trinity Manufacturing, Inc.

Tri-properties Associates Limited Partnership

Tristar Electric, Inc.

Tritek Charleston Associates, Limited Partnership

Tritek Communications, Inc.

Tritek-southern Communications Limited Partnership

Triversity Corporation

TRIZECHAHN TBI-CH INC.

Tr Lincoln I Corp.

Troll Book Fairs Corp.

Troublefield Heating & Cooling, Inc.

Trover Solutions, Inc.

Truland Corporation

Trumper Communications of North Carolina Limited Partnership

TRU PROPERTIES, INC.

Tryon Management, Inc.

Tsc Liquidation Corp.

AT&T Technology Group, Inc.

Turf Specialists of Northern Virginia, Inc.

Tvx of Greensboro/winston Salem Inc.

UDR WESTERN RESIDENTIAL, INC.

U.E.S., Inc. of South Carolina

Ultimate Data Systems, Inc.

Ultra-mar Trading & Financial Corp.

Underwriters Enterprises of America, Inc.

Underwriters Service Co., Inc. of Delaware

UNICOR FUNDING, INC.

Unifirst Corporation

Uniform Services Corporation

Union Camp Corporation

Uniroyal Distributing Branches, Inc.

Unitech Services Group, Inc.

United Air Lines, Inc.

United Elastic Corporation

United Guaranty Corporation

United Guaranty Direct Services, Inc.

United Health Maintenance, Inc.

United Planners' Financial Services of America, a Limited Partnership

United Realty Group, L.P., Limited Partnership

United Realty Group, Inc.

United Service Dental Chair Upholsterers, Inc.

United States Corporation Company

United States Cellular Telephone Company (asheville), Limited Partnership

United States Hosiery Corporation

United States Rubber Company, Inc.

United Telephone Technologies, Inc.

UNITED WATER SERVICES INC.

Universal Access Network, Limited Partnership

Universal Instruments Corporation

UNIVERSAL TELECOM, INC.

University Technology Corporation

UNIWEST CONSTRUCTION, INC.

Unlimited Investigations, Inc.

Urcarco, Inc. of North Carolina

U.S. 17 OUTDOOR, INC.

Usar Risk Purchase Group, Inc.

USA TELEPHONE COMPANY, INC.

Us Cable of Southwest Texas, Inc.

U.S. Cable Television Group, Limited Partnership

USCO Incorporated

U.S. Countercut Corp.

U.S. Equities, Limited Partnership

U.S. Fibercom Network Inc.

U.S. FREIGHTWAYS INC.

U.S. Mineral Company, Inc.

U.S. PROPANE, INC.

U. S. Retirement Corporation

Uss Inc.

U. S. Shelter Corporation

Us Teledata Corporation

Usts Southeast, Inc.

Usx Corporation

Usx Credit Corporation

Utility Constructors, Inc.

Uts Corp. of North Carolina

Vacar Cablevision, Inc.

Vaddi Norse, Inc.

VALMET WOODHANDLING, INC.

Value Line Securities, Inc.

VALUE TEL, INC.

Vanguard Management, Inc.

Van Kampen/morris/stone, Inc.

Van Nuys Enterprises, Inc.

Vanol Inc.

Vantage 78 Limited Partnership

Vendor Funding Co., Inc.

VENTANA COMMUNICATIONS GROUP, INC.

VENTURE GUARANTEE CAPITAL MARKETS, INC.

Vernon Avenue Development Corp.

Vha Carolinas-tennessee, Inc.

Vha Carolinas-tennessee Health Enterprises, Inc.

Vha Consulting Services, Inc.

The Video Library, Inc.

Videostar Connections, Inc.

Viking Fire Protection Inc. of the Southeast

Viking Sprinkler Company

Villa Specialties of Triangle Shops, Inc.

Vintners International Company, Inc.

V.I.P. TELEPHONE NETWORK, INC.

VIRGINIA BUILDING SERVICES, INC.

Virginia-carolina Securities, Inc.

Virginia Cellular Limited Partnership

Virginia Inn Management, Inc.

VIRGINIA RESOURCE CONSULTANTS, INC.

VIRGINIA SPRINKLER COMPANY, INC.

Virogroup, Inc.

VIRTUAL MORTGAGE NETWORK, INC.

Vista Industrial Development Company, Limited Partnership

Visual Merchandising Industries, Inc.

VJN LPTV CORP.

Vms/afg, Inc.

Vms Realty Management, Inc.

VNA OF SOUTHERN NEW JERSEY, INC.

Volume of Bernco, Inc.

Volund Usa Ltd.

Volunteer Uniform Rental Service, Inc.

VOMAR PRODUCTS, INC.

VULCAN PEROXIDATION SYSTEMS INC.

Wachovia Mortgage Corporation

Wachovia Services, Inc.

Wackenhut Airline Services, Inc.

Wake Forest Associates, Ltd.

WALDENSIAN BAKERIES, INC.

The Waldinger Corporation

Wales Manufacturing Company, Inc.

WALLER, TODD AND SADLER, ARCHITECTS, INC.

Walnut Cove Associates, Limited Partnership

Walt Disney Telecommunications and Non-theatrical Company

Want Ads of North Carolina, Inc.

Want Ads of Winston Salem, Inc.

Ward-smith-greenlawn Chapel, Inc.

WAREHOUSE DEPOT, INC.

Warrenton Broadcasting Corporation

Washington General Corporation

Washington Realty, Inc.

Waste Technologies Group, Inc.

Water Equipment Services, Inc.

Wats/800, Inc.

Waverly Belman S.C. Realty Corp.

WAYNE COUNTY REHABILITATION CENTER, INC.

Wayne Memorial Park, Inc.

W & B Media, Inc.

Wb Three, Inc.

WEBB ELECTRIC COMPANY OF FLORIDA, INC.

Webster Clothes, Inc.

Wedding Information Network, Inc.

Weiner Lechmere Realty Corporation

Wells Fargo Commercial Mortgage Securities, Inc.

Wells Fargo Rail Corporation

Wesnewco, Inc.

Western Carloading Co., Inc.

Western Electric Company, Incorporated

Western Electric International, Incorporated

Western Fidelity Marketing, Inc.

Westinghouse Airships, Inc.

WESTMARK MORTGAGE CORPORATION

Westmont Mining Inc.

Weston Solutions, Inc.

West Pointe Associates Limited Partnership

Westwood Cartage, Inc.

Westworld Community Healthcare, Inc.

Westworld Community Healthcare, Inc. of Windsor, North Carolina

Wfx Croft, Inc.

WHB II, Inc.

WHCMB INC.

Wheelabrator Financial Corporation

Wheelabrator-frye Inc.

Wherehouse Subsidiary III Co., Inc.

Whitegmc Trucks, Inc.

The White-haines Optical Company, Inc.

THE WHITNEY MANAGEMENT CORPORATION

Whittaker Corporation of California

Wickes Inc.

Wickes Leasing Corporation

Wickes Manufacturing Company

Wickford Associates Limited Partnership

Wild Building Contractors, Inc.

The Wilderness Society

Wild Goose Brewery, Limited Partnership

WILLIAM A. BERRY & SON OF NORTH CAROLINA, LLC

William Birch Corporation

William Esty Company, Inc.

William H. Lane Incorporated

Williams-Sonoma Stores, Inc.

Willis-reynolds Funeral Home, Inc.

Willmar Distributors, Inc.

Wilnich Developers Corp.

Wilson Religious Supplies, Inc.

Wilson Stationery & Printing Company

Winchell Donut House, Inc.

Winchell's Donut House, Inc.

WINDING RIVER REALTY, INC.

Windridge-Oxford Associates Limited Partnership

Windsor at Ashton Park Limited Partnership

Windsor at Britton Woods Limited Partnership

Windsor at Butternut Ridge Limited Partnership

Windsor at Union Station Limited Partnership

Wingfield Construction Company, Inc.

Winlotte Properties Corp.

WINNER ENTERPRISES, INC.

Winston-salem Legal Care Plan, Inc.

WINTERFOLD SECURITY, INC.

Winthrop Financial Associates, a Limited Partnership

Winthrop Florida Apartments, Limited Partnership

Winthrop Multifamily Limited Partnership

Winthrop Partners 80 Limited Partnership

Winthrop Preferred Partners Limited Partnership

Winthrop Southeast Limited Partnership

Wisteria Shops Inc.

WITS END NATURALS, INCORPORATED

W/k Lechmere Realty Limited Partnership

Wkpi, Inc.

Wm Holdings Limited Partnership

Wmxs, Inc.

Wncp, Limited Partnership

W. O. Grubb Steel Erection Incorporated

Women`s Pavilion of Greensboro, Inc.

Women`s Pavillion, Inc.

WOODLAND CONTAINER CORPORATION

Woodscape Limited Partnership

Woodscape Partners, Inc.

Workflo LLC

World Equipment Leasing Corp.

WP ASSOCIATES I, L.L.C.

WP Building III Associates, L.L.C.

WP INVESTMENT COMPANY L.L.C.

Wrg (delaware) Inc.

W. R. Grace & Co. - Conn

WRIGHT DREDGING CO, INC.

W-s Baseball Inc.

Wtp-Orlando Associates, Limited Partnership

Wwmy-fm Broadcasting, Inc.

Wyndham Hotel Company Limited Partnership

Xerox Corporation

XEROX CONNECT, INC.

XESYSTEMS, INC.

Xl Liquidation Corp.

XXPC Inc.

Yadkin Associates Limited Partnership

YAMAHA MOTOR MANUFACTURING CORPORATION OF AMERICA

Yamaha Music Finance, Inc.

Yang Ming (America) Corporation

York-hannover (raleigh), Inc.

Youthland, Inc.

Y.S. Four, Inc.

YUASA-EXIDE, INC.

Yugo Credit Corporation

Ywc Southeast, Inc.

Ywc Technologies, Inc.

Zeeman Manufacturing Company

Zeepro, Inc.

Zell/Merrill Lynch Real Estate Opportunity Partners Limited Partnership III

Ziff-davis Publishing Company, Limited Partnership

Zimpro/passavant Inc.

Zm Investors Limited Partnership III

Zml Partners Limited Partnership III

Zml-Wachovia Center Limited Partnership

ZML-WACHOVIA CENTER OF ILLINOIS, INC.

The Zondervan Corporation

ZSD, INC.

Zsdf Limited Partnership

Z-spar, Inc.

ZTAK AVIATION, INC.

Add all listed entities to my email notification list