| DOLPHIN HEAT TRANSFER / L.L.C -BR1 |
| DOLPHIN HEAVY EQUIP TR. CO. LLC. |
| DOLPHIN HEAVY EQUIP TR. CO. LLC. BR.1 |
| DOLPHIN HIGH PRESSURE HOUSE & A/C. EQUIP CO. LLC. |
| DOLPHIN HIGH PRESSURE HOUSE & A/C. EQUIP CO. LLC. - WAREHOUSE 1 |
| Dolphin Holding WLL |
| DOLPHIN HOTEL APARTMENTS |
| DOLPHIN HUMAN RESOURCE CONSULTING CO. WLL |
| DOLPHIN HYPERMARKET |
| Dolphin Ideal (FZC) |
