| Company | FUZZY ZOELLER GOLF COMMUNITIES LIMITED |
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| Company | FUZZY ZOELLER GOLF MANAGEMENT LIMITED |
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| Company | NAL MANAGEMENT LLC |
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| Company | THE KENDALL GROUP II LIMITED |
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| Company | ROGERS TILE & STONE LLC |
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| Company | MEGA-1 CONTRACTORS L.L.C. |
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| Company | 54 YARD FINN LLC |
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| Company | ROGMOORE, INC. |
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| Company | NEW ERA GOLF OHIO NAL INC. |
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| Company | NEW ERA GOLF OHIO GCD INC. |
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