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Barnes and Moore, Inc.

000-001-971

Term Discount Corporation

000-802-166

Bennett Timber Co., Inc.

000-002-309

Bishop-Parker Furniture Co., Inc.

000-002-542

Alabama Tire and Rubber Company

000-704-183

Cobbs, Allen & Hall of Huntsville, Inc.

000-004-480

Tuscaloosa Sand and Gravel, Inc.

000-805-666

Washburn & Williams Electric Co., Inc.

000-808-924

Atlas Chemical Industries, Inc.

000-710-227

Avonwood Hardware, Variety and Swap-It Store, Inc.

000-710-403

Bill Woodward Sheet Metal Company, Inc.

000-810-911

Advertising Associates, Inc.

000-711-002

Merit Finance Company of Tallassee, Inc.

000-711-441

Merit Credit Corp. Inc. of Alabama

000-711-491

Merit Credit Corporation of Gadsden

000-711-509

Merit Credit Corporation of Dothan

000-711-526

Merit Credit Corporation of Birmingham

000-711-533

Time Credit Corporation of Prichard

000-711-547

Baker Manufacturing Company, Inc.

000-711-699

Marble City Finance Co., Inc.

000-712-132

Barker & Company, Inc.

000-712-878

Mead & Charles, Inc.

000-012-399

Bond Loan and Discount Company

000-718-043

Talladega Credit Corporation

000-720-311

Magnet Paint & Shellac Co., Inc.

000-324-279

Century Discount Company of Alabama

000-724-972

City Automotive Parts, Inc.

000-726-288

Club Royal of the Port of Mobile, Inc.

000-727-463

Commercial Credit Plan Incorporated of Alabama

000-728-785

Delta Construction Company, Inc.

000-734-642