Merit Finance Company of Florence, Inc.

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MAGNES, SID

Apex Motors, Inc. Apex Finance Company, Inc. Apex Loan Company, Inc. Town Finance Plan, Inc. Penn Finance Company, Inc. Merit Finance Co. of Talladega, Inc. Merit Finance Company of Tallassee, Inc. Merit Finance Company, Inc. of Alabama Merit Finance Company of Prichard, Inc. Time Finance Company of Prichard, Inc.

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BOYCE, EARL J JR

Merit Finance Co. of Talladega, Inc. Merit Finance Company of Tallassee, Inc. Merit Finance Company, Inc. of Alabama Time Finance Company of Prichard, Inc. Merit Finance Co. of Selma, Inc. Time Finance Company of Moblie, Inc. Merit Finance Company of Birmingham, Inc. Merit Finance Company of Dothan, Inc. Merit Finance Company of Fairfield, Inc. Merit Finance Company of Mobile, Inc.

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BALL & BALL

Rolling, Inc. Dixie Express, Inc. Coosa River Garment Co., Inc. Crystal Petroleum Company, Inc. Eagle Chemical Company Gadsden South Fourth, Inc. Glen Knit Industries, Ltd. Gordon's Jewelry Co. of Alabama, Inc. Hartselle Medical Center, Inc. Marks Oxygen Company of Alabama

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MAYER, SOL

Metro Auto Sales, Inc. Merit Finance Co. of Talladega, Inc. Merit Finance Company of Tallassee, Inc. Merit Finance Company, Inc. of Alabama Time Finance Company of Prichard, Inc. Merit Finance Co. of Selma, Inc. Time Finance Company of Moblie, Inc. Merit Finance Company of Birmingham, Inc. Merit Finance Company of Dothan, Inc. Merit Finance Company of Fairfield, Inc.

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BIRMINGHAM, AL

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MONTGOMERY, AL

A-1 Hurricane Fence Industries of Montgomery, Inc. AAA Builders, Inc. AAA Plumbing Pottery Corp. A. & B. Coffee Service, Inc. A-J Construction Co., Inc. A & M Furniture Mart, Inc. Academic and Athletic Excellence, Inc. A. Q. S. Incorporated A. T. A. Building, Inc. Ace Furniture Co., Inc.