| SMART UP BUSINESS |
| Smart Valley Company |
| Smart Value |
| SMART VALUE ELECTRICAL & ELECTRONIC CONTRACTING COMPANY WLL |
| SMART VENDING SELLING COMMODITIES BY AUTOMATIC VENDING MACHINES |
| SMART VIEW DOCUMENTS CLEARING SERVICES L.L.C |
| SMART VIEW TECHNICAL SERVICES L.L.C |
| SMART VILLAGE COMPUTER TRADING OWNED BY ESTEMARAT SERVICES ONE PERSON COMPNY L.L.C |
| SMART VILLAGE GENERAL TRADING L.L.C |
| SMART VILLAGE INTERNATIONAL COPUTERS CO. WLL |
