| ATLAS GULF UNITED CO. |
| Atlas Hail Trading Company |
| ATLAS HAIR CUTTING SALOON |
| ATLAS HARBOUR MARINE SERVICES |
| ATLAS HEALTHCARE GROUP L.L.C |
| ATLAS HEALTH CARE L.L.C |
| ATLAS HEALTHCARE MEDICAL EQUIPMENT TRADING L.L.C |
| ATLAS HEALTHCARE PHARMACY L.L.C |
| ATLAS HOME LINENS TRADING L.L.C |
| ATLAS HOSPITALITY (L.L.C) ( |
