Refinishers Warehouse, Inc., a Michigan corporation Thompson PBE, Inc., a Delaware corporation Grand Distributing Corp., a California corporation and a subsidiary of Thompson PBE, Inc. Thompson Lacquer Co., a California corporation and a subsidiary of...

Refinishers Warehouse, Inc., a Michigan corporation
Xxxxxxxx PBE, Inc., a Delaware corporation
Grand Distributing Corp., a California  corporation and a subsidiary of Xxxxxxxx
PBE, Inc.  Xxxxxxxx  Lacquer Co., a California  corporation  and a subsidiary of
Xxxxxxxx PBE, Inc. Xxxxxx Paint Company, a Florida  corporation and a subsidiary
of Xxxxxxxx PBE, Inc. Santa Xxxxx Color,  Inc., a California  corporation  and a
subsidiary of Xxxxxxxx PBE, Inc. XxXxxx & Sons Auto Paint, Inc., a Massachusetts
corporation  and a subsidiary of Xxxxxxxx PBE, Inc.  Automotive  Paint & Supply,
Inc., a Virginia  corporation  and a subsidiary  of Xxxxxxxx PBE, Inc. Auto Body
Supply  Corporation,  a  Massachusetts  corporation and a subsidiary of Xxxxxxxx
PBE, Inc.