| SIMMA |
| SIMMICO MIDDLE EAST CONTRACTING L.L.C |
| SIMM International FZC |
| SIMMONS GAINSFORD ACCOUNTING & BOOKKEEPING L.L.C |
| SIMMONS GROUP TRADING L.L.C |
| SIMMONS MAROC |
| SIMMONS MIDDLE EAST SLEEP PRODUCTS (BR OF INTERCOIL INTERNATIONAL CO. (L.L.C)) |
| SIMMONS & SIMMONS MIDDLE EAST L L P - |
| SIMMY READYMADE GARMENTS TRADING L.L.C |
