Culver City, CA

I.R.S. Media, Inc.

Green Mountain Productions, Inc.

Pulling Teeth Productions, Inc.

Star City Productions, Inc.

I.R.S. Releasing Corporation

New Gun, Inc.

by Chance Productions, Inc.

Rage & Honor, Inc.

Circuitry Man Distribution Corp.

Bank Robber Productions, Inc.

Beverly Hills, CA

Los Angeles, CA

Pacific Palisades, CA

Dallas, TX

Santa Monica, CA

San Francisco, CA

Regent Entertainment, Inc.

Regent Entertainment International Inc.

Here Media Inc.

Planetout USA Inc.

Sunshine & Wealth Productions, Inc.

Planetout Inc.

Him Corp.

Los Angeles, CA

Wedding Bell Productions, Inc.

Synthetic Productions, Inc.

I.R.S. Pictures, Inc.

Just for Kicks Productions, Inc.

Me Myself and I Productions, Inc.

Plug-In Productions, Inc.

Studio City, CA

Stiff Productions, Inc.

T.H.U.D. Productions, Inc.

Beal Productions, Inc.

Universal City, CA

Rock Response Corp.

Honolulu, HI

Pacific Films Management LLC