| Company | HILLS HOMES OF AMERICA, INC. |
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| Company | HILLS BUILDING AND SALES CORPORATION |
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| Company | HILLS FAMILY INVESTMENTS, L.P. |
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| Company | GROUNDHOG ONE, LLC |
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| Company | MEADOWS OF BEAVERCREEK, LLC |
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| Company | HILLS PROPERTY MANAGEMENT, INC. |
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| Company | NOVNER COMMUNICATIONS, LLC |
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| Company | HILLS WESTERN ROW, LLC |
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| Company | VKP-CNUT, LLC |
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| Company | INVERNESS GROUP II, LLC |
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| Company | HUNT ROAD RETAIL, LLC |
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| Company | 49 HUNDRED, LLC |
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| Company | TA@SOW, LLC |
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| Company | BRINLEY PLACE CONDOMINIUM OWNERS ASSOCIATION, INC. |
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