| PHOENIX SPA |
| PHOENIX STAR DECOR CONT. |
| PHOENIX STAR INTERNATIONAL LOGISTICS L.L.C |
| PHOENIX STAR TRADING L.L.C |
| PHOENIX STAR TRADING LLC - WAREHOUSE 1 |
| PHOENIX STAR TRADING LLC - Warehouse 2 |
| PHOENIX STATIONERY TR |
| PHOENIX STEEL & TRADING LTD |
| PHOENIX STEEL WORKS |
| PHOENIXSTOWE INTERIORS L.L.C |
