Pinellas Park, FL

Pma Management Services, Inc.

Clinicorp Retail Sales, Inc.

Clinicorp Leasing Company, Inc.

Back & Neck Pain Clinics of St. Petersburg, Inc.

Back & Neck Pain Clinics of The Southeast, Inc.

Sequoia Associates, Limited Partnership

West Palm Beach, FL

Back and Neck Pain Clinics of Fort Myers, Inc.

Clinicorp Catalog Sales, Inc

Back & Neck Pain Clinics of America, Inc.

Eccles Chiropractic Centers, Inc.

Marina del Rey, CA

Rsg Partners, L.L.C.

Format Health Inc

Great Neck, NY

Integrated Barter International, Inc.

Stuart, FL

Whitney Lakes, Limited Partnership

Stamford, CT

Bobcat Associates Inc.

Stamford, CT

Rsg Management, Inc.

Long Beach, CA

United Physicians Group, Inc.