Orlando, FL

Word Processing Leasing Corporation of America,

Building Materials Technology, Inc.

Agri-Echo-Nomics, Inc.

ABC Development and Investment Company, Inc.

J.S. Accetta, Inc.

Columbia Medical-Dental Center, Inc.

Investment and Pension Company, Inc.

Winter Park, FL

Altamonte Springs, FL

Auto Safety Associates, Inc.

Universal Mortgage Funding Corp., Inc.

Commercial Acquisitions, Inc.

Executive Counselors, Inc.

Florida State Apartment Owners Association, Inc.

Nizam Corporation, Inc.

Apopka, FL

The Joseph Bern Family Limited Partnership No. 1

Orlando, FL

Flori-Lando Ornamental Steel Erectors, Inc.