| ZELLA GOLDEN JEWELLERY CO. WLL |
| ZELLAMSEE AUTO. SEATS UPHOLESTRY |
| ZELLAMSEE CO. FOR GEN. TRADING & CONTRACTING WLL |
| Zellamsee Development and Investment |
| ZELLAMSEE FASHION |
| ZELLAMSEE REAL ESTATE L.L.C |
| ZELLER + GMELIN BETEILIGUNGEN GMBH |
| ZELLER + GMELIN INDUSTRIES L.L.C |
| ZELLERS DESIGN DISTRIBUTION |
| ZELLERS GENERAL TRADING L.L.C |
