| EMERALD STEEL INDUSTRIES LLC |
| EMERALD TANKER FZC |
| EMERALD TANKER SHIP CHARTERERS L.L.C |
| EMERALD TECHNOLOGIES L.L.C |
| EMERALD TECH TRADING L.L.C |
| Emerald Trading Group |
| EMERALD TYPING |
| EMERALD VACATION CLUB L.L.C |
| EMERALD VALLEY LANDSCAPING (L.L.C) ( |
| Emerald Wall Hebrew |
