Companies registered in NEW YORK N Y

MARCH/MONARCH LIFE ASSOCIATES CORPORATION NEW YORK N Y ABF REAL ESTATE COMPANY INC NEW YORK N Y SOUTH GATE LERNER SHOPS, INC. NEW YORK N Y COPYSTATICS MANUFACTURING CORPORATION NEW YORK N Y LOT 51 BELLEAIR BEACH SUBDIVISION INC. NEW YORK N Y CORAL RIDGE LERNER SHOPS INC NEW YORK N Y RAYNE HOLDINGS INC NEW YORK N Y ORLANDO LERNER SHOPS, INC. NEW YORK N Y BIG PASS INC NEW YORK N Y ARAPAHO INVESTMENT CORPORATION NEW YORK N Y REALTY EQUITIES OFFICE CORPORATION NEW YORK N Y DUKE LINDON & CO NEW YORK N Y RICHARD GIBIAN, INC. NEW YORK N Y BACHE HALSEY STUART SHIELDS INCORPORATED NEW YORK N Y ANHOCO CORPORATION NEW YORK N Y SIOUX INVESTMENT CORPORATION NEW YORK N Y AMERICAN GIRL SERVICE INC NEW YORK N Y WUI/TAS OF ST. PETERSBURG, FLORIDA, INC. NEW YORK N Y UPSTATE JEWELRY INC NEW YORK N Y NATIONAL MENS SHOPS OF BRITTON PLAZA INC. NEW YORK N Y FIFTH AVE CARD SHOP-OAKLAND PARK INC NEW YORK N Y THE BABCOCK AND WILCOX COMPANY NEW YORK N Y FORTLODA STYLCO INC NEW YORK N Y KB+D FLORIDA, INC. NEW YORK N Y THE RICHARDS COMPANY OF FLORIDA NEW YORK N Y OGUS RABINOVITCH & OGUS INC NEW YORK N Y AUDIOPHONICS, INC. NEW YORK N Y CHESTER ELECTRONIC LABORATORIES, INCORPORATED NEW YORK N Y SLATTERY REALTY CORPORATION NEW YORK N Y MERIDIAN-YORK OF LEESBURG FLA INC NEW YORK N Y ANACONDA WIRE AND CABLE COMPANY NEW YORK N Y 410 NASHUA CORPORATION NEW YORK N Y MIAMI BEACH LERNER SHOPS INC NEW YORK N Y DOWJAX INC NEW YORK N Y VOLUME MERCHANDISE MIAMI INC NEW YORK N Y UNITED STATED R&D CORP NEW YORK N Y BENHIL FIRST AVENUE CORP NEW YORK N Y VOLUME MERCHANDISE TAMPA INC NEW YORK N Y EVERGLADES KINNEY SHOE CORP NEW YORK N Y KAY ESS REALTY CORP. NEW YORK N Y HENDERSON G R KINNEY CO INC NEW YORK N Y LAURA AND CHURCH CORP NEW YORK N Y LABORTEMP INCORPORATED NEW YORK N Y E D P TRADING CORP. NEW YORK N Y SKYWAY SHOPPING CENTER INC NEW YORK N Y GRAYCRAT CORP NEW YORK N Y MICHELE OF MIAMI INC NEW YORK N Y INTERCHEMICAL CORPORATION NEW YORK N Y HIALEAH G R KINNEY CO INC NEW YORK N Y FLAMINGO CASUALS INC NEW YORK N Y BUGLE COAT APRON & LINEN SERVICE INC NEW YORK N Y BOBAN MUSIC CO., INC. NEW YORK N Y TAMPA G. R. KINNEY CO., INC. NEW YORK N Y BENDER-GOODMAN COMPANY INC NEW YORK N Y SEA SCIENCES CORPORATION NEW YORK N Y THOMASLANE CORPORATION NEW YORK N Y MULTI-STATES SERVICE STATIONS, INC. NEW YORK N Y NATIONAL MENS SHOPS OF GULF STATES INC NEW YORK N Y DADE CINEMA CORPORATION NEW YORK N Y GINI GROVES INC NEW YORK N Y TELEPROMPTER OF HOLLYHILL, INC. NEW YORK N Y MELBOURNE RANCHES INC NEW YORK N Y CONSOLIDATED CAR WASH INC NEW YORK N Y ABC GULF THEATRES, INC. NEW YORK N Y QUAL-FAB, INC. NEW YORK N Y SECOND SABAC INC NEW YORK N Y PHOTO FRANCHISE SYSTEMS, INC. NEW YORK N Y D.H. OVERMYER WAREHOUSE CO. NEW YORK N Y NATIONAL INSPECTION BUREAU INC NEW YORK N Y INTRA-MAR SHIPPING CORP NEW YORK N Y PETWINSTAN INC NEW YORK N Y WHOLESALE TOURS INTERNATIONAL INC NEW YORK N Y PALM G R KINNEY CO INC NEW YORK N Y SLOANE ENTERPRISES INC NEW YORK N Y PINE HILLS ORLANDO LERNER SHOPS INC NEW YORK N Y BALATEM CORP NEW YORK N Y TRANSIT ADS INC. OF FLORIDA NEW YORK N Y ALAN ROBERTS CORP. NEW YORK N Y PIONEER-PORTER INC NEW YORK N Y GAMBI OF MIAMI INC NEW YORK N Y NAREG ENTERPRISES INC NEW YORK N Y CELESTIAL PLAYHOUSE, INC. NEW YORK N Y E. LIONEL PAVLO ENGINEERING CO. NEW YORK N Y ECONOMY AUTO STORES, INC. NEW YORK N Y VENETIA INC. NEW YORK N Y ABC-BERLO ADVERTISING CO NEW YORK N Y NATIONAL MENS SHOPS ESCAMBIA INC NEW YORK N Y BRADLEY REALTY CORPORATION NEW YORK N Y CITY SERVICE CLEANING CONTRACTORS OF FLORIDA, INC NEW YORK N Y PENSACOLA LERNER SHOPS INC NEW YORK N Y LIDO PINELLAS CORPORATION NEW YORK N Y BELLE GLADE SHOPPING CENTER INC NEW YORK N Y FRENBERN REALTY CORP. NEW YORK N Y BRITTON PLAZA LERNER SHOPS, INC. NEW YORK N Y FASHION HATS INC NEW YORK N Y INTERNATIONAL BASIC ECONOMY CORPORATION NEW YORK N Y PAUL O'NEILL INTERNATIONAL DETECTIVE AGENCY, INC. NEW YORK N Y NATIONAL MENS SHOPS OF ST. PETERSBURG INC. NEW YORK N Y VALCO REALTY COMPANY INC NEW YORK N Y SUNSHINE STATE RECORD DISTRIBUTORS, INC. NEW YORK N Y PIONEER POINCIANI, INC. NEW YORK N Y LERNER SHOPS OF MIAMI, INC. NEW YORK N Y EVERGLADES PARK CATERING, INC. NEW YORK N Y GREENLEAF DISTRIBUTORS INC NEW YORK N Y BUCCANEER PROPERTIES INC NEW YORK N Y SAN MARCOS KINNEY SHOE CORP NEW YORK N Y A TO Z EQUIPMENT CORP. NEW YORK N Y CENTRAL MOLONEY INC. NEW YORK N Y INTERNATIONAL AIR BAHAMA LIMITED NEW YORK N Y J.J. JONAS, LTD. NEW YORK N Y AVON BEAUTY SALONS, INC. NEW YORK N Y VENETIAN ISLES SHOPPING CENTER CORP NEW YORK N Y KROYWEN, INC. NEW YORK N Y EDEN ESTATES INC NEW YORK N Y SEADADE INDUSTRIES INC NEW YORK N Y BEACH BLOCK CORP NEW YORK N Y JAC MUSIC COMPANY INC NEW YORK N Y DAYTONA BEACH LERNER SHOPS, INC. NEW YORK N Y FT LAUDERDALE REALTY CORP NEW YORK N Y INTERNATIONAL EXPEDITORS INC NEW YORK N Y ABC FLORIDA STATE THEATRES, INC. NEW YORK N Y PIONEER-PINE HILLS INC NEW YORK N Y CHASBO INTERNATIONAL INC NEW YORK N Y VERAX CORPORATION NEW YORK N Y CORAL TERMINAL CORPORATION NEW YORK N Y MACE INTERNATIONAL CORPORATION NEW YORK N Y FLAGLER KINNEY SHOE CORP NEW YORK N Y BRATTI -PETER- ASSOCIATES INC NEW YORK N Y BRADENTON LERNER SHOPS, INC. NEW YORK N Y BAHAMA ISLANDS DIVERSIFIED INCORPORATED NEW YORK N Y THE TRANS-LUX FIRST FLORIDA CORPORATION NEW YORK N Y BEAU R CORP NEW YORK N Y CHARMOUR REALTY CORPORATION NEW YORK N Y PIONEER-VERSAILLES INC NEW YORK N Y GATEWAY MALL INC NEW YORK N Y NAVAHO INVESTMENT CORPORATION NEW YORK N Y WILLMARK SERVICE SYSTEM INC. NEW YORK N Y PANELCRAFT INC NEW YORK N Y OMBU INC NEW YORK N Y LAUDERMO CORP. NEW YORK N Y CLEARWATER LERNER SHOPS INC NEW YORK N Y NORTH AMERICAN LEASING COMPANY INC NEW YORK N Y MALABAR REALTY CORPORATION NEW YORK N Y CENTRAL THEATRES INC NEW YORK N Y LANE BRYANT INC. OF ST. PETERSBURG NEW YORK N Y FOUR FREEDOMS, INC. NEW YORK N Y EASTERN SHOPPING CENTERS INC NEW YORK N Y DADELAND LERNER SHOPS INC NEW YORK N Y ALLIED ARTISTS PICTURES CORPORATION NEW YORK N Y ALBERT E. SCHIMMEL, INC. NEW YORK N Y NATIONAL MENS SHOPS OF FORT LAUDERDALE, INC. NEW YORK N Y BISCAYNE LERNER SHOPS INC NEW YORK N Y LONGCHAMPS INC NEW YORK N Y DYER ASSOCIATES INC NEW YORK N Y P. A. T. CLAIMS SERVICES, INC. NEW YORK N Y LERNER SHOPS OF JACKSONVILLE, INC. NEW YORK N Y THE PRESSPRICH CORPORATION NEW YORK N Y JACKSON CENTER INC NEW YORK N Y BEACH G R KINNEY CO INC NEW YORK N Y THIRD SABAC INC NEW YORK N Y WOODWARD-MOOREHOUSE & ASSOCIATES, INC. NEW YORK N Y PENSACOLA G R KINNEY CO INC NEW YORK N Y SARASOTA LERNER SHOPS INC NEW YORK N Y GAMBOLIER INCORPORATED NEW YORK N Y NORMANDY KINNEY SHOE CORP NEW YORK N Y W-M MANAGEMENT CORP. NEW YORK N Y HUNTERSTON FARMS, INC. NEW YORK N Y SCHEINMAN, HOSCSTIN & TROTTA, INCORPORATED NEW YORK N Y PALM COAST LERNER SHOPS INC NEW YORK N Y DINERS/FUGAZY TRAVEL, INC. NEW YORK N Y FRYE INDUSTRIES, INC. NEW YORK N Y SMYRNA HALIFAX THEATRE INC NEW YORK N Y LEAHY BUSINESS ARCHIVES, INC. NEW YORK N Y NATIONAL MENS SHOPS OF TALLAHASSEE INC. NEW YORK N Y MEDIATRICS INC NEW YORK N Y HOLUB INDUSTRIES, INC. NEW YORK N Y LENROB REALTY CORPORATION NEW YORK N Y BOWSER INC NEW YORK N Y MANGEL'S OF FLORIDA, INC. NEW YORK N Y LAKELAND LERNER SHOPS INC NEW YORK N Y SABAC REALTY COMPANY, INC. NEW YORK N Y NATIONAL MENS SHOPS OF HIALEAH INC NEW YORK N Y TANKOOS-YARMON HOTELS, INC. NEW YORK N Y PAHLMANN -WILLIAM- ASSOCIATES INC NEW YORK N Y PETER REALTY COMPANY NEW YORK N Y THE FOSTER & REYNOLDS COMPANY NEW YORK N Y GOREN ASSOCIATES INC NEW YORK N Y KINNEY -G R- CO MIAMI INC NEW YORK N Y MERRITT KINNEY SHOE CORP NEW YORK N Y PALM COAST PLAZA INC NEW YORK N Y MEDITERRANEAN IMPORTING CO., INC. NEW YORK N Y TALLAHASSEE KINNEY SHOE CORP NEW YORK N Y GOODFRIEND'S OF MIAMI, INC. NEW YORK N Y PETODA STYLCO INC NEW YORK N Y TALISAN REALTY COMPANY, INC. NEW YORK N Y LAKE SHORE JACKSONVILLE LERNER SHOPS, INC. NEW YORK N Y QUALITY ADJUSTMENT SERVICE INC NEW YORK N Y ALLIED STORES CORPORATION NEW YORK N Y FORT MYERS LERNER SHOPS INC NEW YORK N Y PROFESSIONAL AIRLINE STEWARDESS ASSOCIATION, INC. NEW YORK N Y EMPIRE LAND CORP NEW YORK N Y DINKLER MANAGEMENT CORPORATION NEW YORK N Y ELLSWORTH LAND AND LIVESTOCK CORP NEW YORK N Y NATIONAL BULK HOLDINGS, INC. NEW YORK N Y CANDLELIGHT ORCHID CORP NEW YORK N Y SHOPPERS FAIR OF PENSACOLA INC NEW YORK N Y S. F. STORE OF PENSACOLA, INC. NEW YORK N Y WAINWRIGHT & RAMSEY INC NEW YORK N Y PHILIP WEINBERG & ABE CHARNES, INC. NEW YORK N Y FIFTH AVENUE CARD SHOP-TALLAHASSEE, INC. NEW YORK N Y LERNER SHOPS OF FLORIDA, INC. NEW YORK N Y PREVIEWS NATIONAL DIVISION, INC. NEW YORK N Y RICHARD-SHAE OF MIAMI, INC. NEW YORK N Y LAUDERDALE G R KINNEY CO INC NEW YORK N Y VOLUME MERCHANDISE OF FLORIDA INC NEW YORK N Y STONE & WEBSTER SECURITIES CORPORATION NEW YORK N Y KERBY SAUNDERS INC. NEW YORK N Y WESTPODA STYLCO INC NEW YORK N Y JACKSON UTILITIES INC NEW YORK N Y WILLIAMS, DIMOND INTERNATIONAL OF NEW YORK, INCORPORATED NEW YORK N Y NEW GAINESVILLE MOTEL CORP NEW YORK N Y PIONEER MANAGEMENT-COLONY EAST ONE INC NEW YORK N Y LANEBEACH CORPORATION NEW YORK N Y FIVE STORES REALTY COMPANY, INC. NEW YORK N Y BLD LEASED DEPARTMENTS, INC. NEW YORK N Y RESOURCES DEVELOPMENT AND MORTGAGE COMPANY NEW YORK N Y LERNER HOLDING COMPANY NEW YORK N Y GEORGE A. FULLER COMPANY, INC. NEW YORK N Y KAWALD, INC. NEW YORK N Y PICKENS KINNEY SHOE CORP. NEW YORK N Y PARK VILLAGE CORPORATION NEW YORK N Y VOLUME OF COCOA INC NEW YORK N Y HERFRA CORP. NEW YORK N Y DREW NATIONAL LEASING CORPORATION NEW YORK N Y AMERICAN BREEDERS SERVICE INC NEW YORK N Y BATAN ENTERPRISES, INC. NEW YORK N Y FOUR FREEDOMS HOTELS INC. NEW YORK N Y MOHICAN INVESTMENT CORPORATION NEW YORK N Y GWS RECORDING CORP OF AMERICA NEW YORK N Y MARINE & MARKETING INTERNATIONAL CORP NEW YORK N Y HOLT, RINEHART AND WINSTON, INC. NEW YORK N Y APPEAL PRINTING COMPANY INC NEW YORK N Y STERLING OPTICAL MIAMI INC NEW YORK N Y A. YARMARK & SON, INC. NEW YORK N Y LANE BRYANT OF DADELAND, INC. NEW YORK N Y ITT CORPORATION NEW YORK N Y PLYKO REALTY COMPANY INC NEW YORK N Y ROGER LAURIN, INC. NEW YORK N Y CADILLAC PUBLISHING CO., INC. NEW YORK NEW YORK N Y LANE BRYANT INC. OF ORLANDO NEW YORK N Y DUPONT WALSTON INCORPORATED NEW YORK N Y WILLIAM T. FOLEY, M.D., MEDICAL CONSULTANT'S PRPFESSIONAL ASSOCIATION NEW YORK N Y NATIONAL MENS SHOPS SOUTH GATE INC NEW YORK N Y PHIBRO-SALOMON INC. NEW YORK N Y KINNEY -G R- CO FLORIDA INC NEW YORK N Y