| SMART PET ANIMAL & PLANT PRODUCTS TRADING CO. SPC |
| SMART PHARMA TRADING L.L.C |
| SMART PHONE COMPANY LLC |
| SMART PHONE TRADING |
| SMART PILLOWS MANUFACTURING (L.L.C) |
| Smart Planet Electronics |
| SMART PLANET GENERAL TRADING L.L.C |
| SMART PLAN HR AND COMMERCIAL WITH MANAGEMENT CONSULTING |
| SMART PLANNERS FACILITIES MANAGEMENT |
| SMART PLANNERS REAL ESTATE BROKER |
