| Company | MANUEN ENTERPRISES LTD. |
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| Company | BW VENTURE CAPITAL LTD. |
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| Company | BARNES WENDLING CONTROLLERSHIP SERVICES, LTD. |
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| Company | SCOTTSDALE ASSOCIATES, LLC |
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| Company | JACKSONVILLE ASSOCIATES I, LLC |
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| Company | FLANV ASSOCIATES I, LLC |
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| Company | NSD CASA COMPANY LLC |
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| Company | TEMPE HARDY ASSOCIATES LLC |
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| Company | BUBBA Z'S TOO, LTD |
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| Company | ROARING FORK COMMODITIES LLC |
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| Company | BARNES WENDLING CORPORATE FINANCE LLC |
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