| ELBLAND Academy Foundation |
| ELBORA TURNKEY PROJECTS CONTRACTING L.L.C |
| Elborg for Fibers |
| Elborg Int'l for Lifting Materials |
| ELBROS KITCHEN FURNITURE & FIXTURES INDUSTRY L.L.C |
| ELBRUS AUTO MAINT. |
| ELBRUS DISTRIBUTION LLC |
| ELBRUS FURNITURE LLC |
| ELBRUS FURNITURE - WAREHOUSE 1 |
| ELBRUS REAL ESTATE |
