1. AMERICA WORKS BECAUSE WE'RE WORKING FOR AMERICA

Serial Number: 76667465  
Owner: (REGISTRANT) American Payroll Institute CORPORATION NEW YORK 30 East 33rd Street, 5th Floor New York NEW YORK 100165386  
Filed on: 10/12/2006

2. APA AMERICAN PAYROLL ASSOCIATION

Serial Number: 76678385  
Owner: (REGISTRANT) American Payroll Institute CORPORATION NEW YORK 30 East 33rd Street, 5th Floor New York NEW YORK 100165386  
Filed on: 06/18/2007

3. EPAYROLL LEARNING CENTER

Serial Number: 76156994  
Owner: (REGISTRANT) American Payroll Institute CORPORATION NEW YORK 30 East 33rd Street, 5th Floor New York NEW YORK 10016  
Filed on: 10/31/2000

4. THE WHITE HOUSE LAS VEGAS

Serial Number: 78266789  
Owner: (REGISTRANT) American Payroll Institute CORPORATION NEW YORK 30 East 33rd Street, 5th Floor New York NEW YORK 100165337

(LAST LISTED OWNER) SWEETSUE, LLC CORPORATION FLORIDA 4710 NW 15TH AVENUE #5A-1 FORT LAUDERDALE FLORIDA 33309