| PHOENIX STEEL WORKS |
| PHOENIXSTOWE INTERIORS L.L.C |
| PHOENIX TAILORING & EMBROIDERY |
| PHOENIX TEAM ENGINEERING COMMERCIAL BUSINESS COMPANY (DUBAI BRANCH) |
| PHOENIX TECH.CO. LLC. |
| PHOENIX TECHNOLOGIES & SOLUTIONS L.L.C |
| PHOENIX TEXTILE LLC |
| Phoenix Timber Factory Llc |
| PHOENIX TOP FOR GENERAL CONTRACTING FOR BUILDINGS CO. WLL |
| PHOENIX TOUCH FURNITURES FACTORY LLC |
