AGRO-PECUARIA LGI LTDA.
                    
                     SAO JOSE DO RIO PRETO
                                                                  
                                            THE LANCASHIRE GENERAL INVESTMENT COMPANY LIMITED
                                      
AIMARA EMPREENDIMENTOS IMOBILIARIOS, ATIVIDADES FLORESTAIS E PARTICIPACOES LTDA.
                    
                     RIO BRANCO DO IVAI
                                                                  
                                            THE FOREST COMPANY DO BRASIL PARTICIPACOES LTDA.
                                      
AIMARA EMPREENDIMENTOS IMOBILIARIOS, ATIVIDADES FLORESTAIS E PARTICIPACOES LTDA.
                    AIMARA EMPREENDIMENTOS
                     FIGUEIRA
                                                                  
                                            THE FOREST COMPANY DO BRASIL PARTICIPACOES LTDA.
                                      
AIMARA EMPREENDIMENTOS IMOBILIARIOS, ATIVIDADES FLORESTAIS E PARTICIPACOES LTDA.
                    AIMARA EMPREENDIMENTOS
                     TELEMACO BORBA
                                                                  
                                            THE FOREST COMPANY DO BRASIL PARTICIPACOES LTDA.
                                      
AIMARA EMPREENDIMENTOS IMOBILIARIOS, ATIVIDADES FLORESTAIS E PARTICIPACOES LTDA.
                    AIMARA EMPREENDIMENTOS
                     PINHALAO
                                                                  
                                            THE FOREST COMPANY DO BRASIL PARTICIPACOES LTDA.
                                      
AIMARA EMPREENDIMENTOS IMOBILIARIOS, ATIVIDADES FLORESTAIS E PARTICIPACOES LTDA.
                    
                     CURITIBA
                                                                  
                                            THE FOREST COMPANY DO BRASIL PARTICIPACOES LTDA.
                                      
ALAFIA COMERCIAL EXPORTADORA E IMPORTADORA LTDA
                    
                     SAO PAULO
                                                                  
                                            THE MONARCH BEVERAGE COMPANY (EUROPE) LIMITED
                                      
ALLARD CONSULTORIA EM TELECOMUNICACOES LTDA.
                    
                     VOTORANTIM
                                                                  
                                            THE ENGLISH ELECTRIC COMPANY, LIMITED
                                      
ALLARD CONSULTORIA EM TELECOMUNICACOES LTDA.
                    
                     RIO DE JANEIRO
                                                                  
                                            THE ENGLISH ELECTRIC COMPANY, LIMITED
                                      
ALLARD CONSULTORIA EM TELECOMUNICACOES LTDA.
                    
                     BARUERI
                                                                  
                                            THE ENGLISH ELECTRIC COMPANY, LIMITED
                                      
ALLARD CONSULTORIA EM TELECOMUNICACOES LTDA.
                    
                     BARUERI
                                                                  
                                            THE ENGLISH ELECTRIC COMPANY, LIMITED
                                      
ALLARD CONSULTORIA EM TELECOMUNICACOES LTDA.
                    
                     SOROCABA
                                                                  
                                            THE ENGLISH ELECTRIC COMPANY, LIMITED
                                      
ALLARD CONSULTORIA EM TELECOMUNICACOES LTDA.
                    
                     PORTO ALEGRE
                                                                  
                                            THE ENGLISH ELECTRIC COMPANY, LIMITED
                                      
ALLARD CONSULTORIA EM TELECOMUNICACOES LTDA.
                    
                     CURITIBA
                                                                  
                                            THE ENGLISH ELECTRIC COMPANY, LIMITED
                                      
AMZ FOODTECH DA AMAZONIA LTDA.
                    THE QUESTION MARK COMPANY
                     SAO PAULO
                                                                  
                                            PEDRO RENATO RODRIGUES CAMPOS
                                      
ANDRE DEODORO DA FONSECA E CIA LTDA
                    THE GI COMPANY BR
                     CURITIBA
                                                                  
                                            ANDRE DEODORO DA FONSECA
                                      
ATLAS BRASIL CALCADOS LTDA
                    ATLAS FILIAL 03
                     ESTRELA
                                                                  
                                            ATLAS INTERNATIONAL - THE SHOE COMPANY GMBH
                                      
ATLAS BRASIL CALCADOS LTDA
                    
                     BOM RETIRO DO SUL
                                                                  
                                            ATLAS INTERNATIONAL - THE SHOE COMPANY GMBH
                                      
ATLAS BRASIL CALCADOS LTDA
                    
                     BOM RETIRO DO SUL
                                                                  
                                            ATLAS INTERNATIONAL - THE SHOE COMPANY GMBH
                                      
BACELLAR & BALDI TELECOM INSTALACOES E MANUTENCAO EM INFORMATICA LTDA.
                    TCNC - THE CABLE NET COMPANY
                     RIO DE JANEIRO
                                                                  
                                            CELIO LUCIO DOS SANTOS BALDI, FABIO DIAS BACELLAR
                                      
BADGER BRASIL TECHNOLOGY HOLDING LTDA
                    
                     SAO PAULO
                                                                  
                                            THE BADGER TECHNOLOGY COMPANY LLC
                                      
BAYER MULLER SOFTWARE LTDA
                    THE BIG DATA COMPANY
                     SAO BENTO DO SUL
                                                                  
                                            ROBSON BAYER MULLER
                                      
BEING COFFEE INDUSTRIA DE CAFE LTDA
                    
                     SAO PAULO
                                                                  
                                            THE BEING COMPANY PARTICIPACOES LTDA
                                      
BHS - SERVICOS EMPRESARIAIS LTDA
                    THE SILK COMPANY
                     AMERICANA
                                                                  
                                            CHIARA ZIEMNIAK ZIDAN
                                      
BITS CONEXOES EM ENGENHARIA LTDA
                    BITS CONNECTION - THE SOFTWARE ENGINEERING COMPANY
                     BELO HORIZONTE
                                                                  
                                            THIAGO HENRIQUE PEREIRA
                                      
BLACKSMITH INDUSTRIA COMERCIO E SERVICOS LTDA
                    THE BLACKSMITH COMPANY
                     VOLTA REDONDA
                                                                  
                                            ALINE BARROSO DE ABREU MORAES
                                      
BMG RIGHTS MANAGEMENT BRASIL LTDA.
                    BMG: THE NEW MUSIC COMPANY
                     SAO PAULO
                                                                  
                                            JULIA TICIANELLI DE CARVALHO, JULIO CESAR VIEIRA DOS SANTOS, BERTELSMANN LUXEMBOURG INVESTMENTS S.A R.L., DANIEL LUIZ OLIVEIRA DA SILVA FERNANDES
                                      
BRAGALVES ARTIGOS OTICOS LTDA
                    FUEL THE EYEWEAR COMPANY
                     CAMPINAS
                                                                  
                                            SULAMITA REBECA FARIAS ALVES, THIAGO CONCEICAO BRAGA
                                      
BRIO GASTRONOMIA LTDA
                    THE GODBURGUER COMPANY
                     RIO DE JANEIRO
                                                                  
                                            BRUNO DO NASCIMENTO SILVA
                                      
BURGER CO. LANCHES LTDA
                    RANCH THE BURGER COMPANY
                     SAO PAULO
                                                                  
                                            LUIS GUILHERME DA SILVA DIAS, JULIA MARIA DA SILVA DIAS
                                      
BY-PASS COMERCIAL PNEUMATICA E INDUSTRIAL LTDA
                    WEB MANAGERS THE SOLUTION COMPANY
                     SAO PAULO
                                                                  
                                            JOSE ANTONIO BEZERRA
                                      
CAPCO BRASIL SERVICOS E CONSULTORIA LTDA
                    
                     BARUERI
                                                                  
                                            THE CAPITAL MARKETS COMPANY LIMITED
                                      
CAPCO BRASIL SERVICOS E CONSULTORIA LTDA
                    
                     SAO PAULO
                                                                  
                                            THE CAPITAL MARKETS COMPANY LIMITED
                                      
CAPCO BRASIL SERVICOS E CONSULTORIA LTDA
                    CAPCO BRASIL SERVICOS E CONSULTORIA LTDA
                     MACAE
                                                                  
                                            THE CAPITAL MARKETS COMPANY LIMITED
                                      
COMISSARIA AEREA BRASILIA LTDA
                    THE ALBATROSS RESTAURANTS
                     BRASILIA
                                                                  
                                            INTERNATIONAL MEAL COMPANY HOLDINGS S.A., INTERNATIONAL MEAL COMPANY ALIMENTACAO S.A.
                                      
COMISSARIA AEREA BRASILIA LTDA
                    THE ALBATROSS RESTAURANT'S-LBV
                     BRASILIA
                                                                  
                                            INTERNATIONAL MEAL COMPANY ALIMENTACAO S.A., INTERNATIONAL MEAL COMPANY HOLDINGS S.A.
                                      
COMPANY INVESTMENTS & CREDIT OF THE AMERICAS LTDA
                    
                     ARACAJU
                                                                  
                                            AYON FUNDO DE INVESTIMENTO EM PARTICIPACOES - MULTIESTRATEGIA RESPONSABILIDADE LIMITADA, DIEGO MAXWELL MEDEIROS DANTAS, FABRIZIO GIUSTI APRA, AION INSTITUTE OF BRAZIL, ROSILIANE ALVES DE MIRANDA PINTO
                                      
COOPER TIRE & RUBBER COMPANY BRASIL LTDA.
                    
                     SAO PAULO
                                                                  
                                            THE GOODYEAR TIRE AND RUBBER CO.
                                      
COSTA PINHEIRO ASSOCIADOS LTDA
                    THELURIUM THE WORLD BUSINESS COMPANY
                     PALHOCA
                                                                  
                                            GUSTAVO COSTA PINHEIRO, LILIANE PATRICIA MOREIRA
                                      
CURSOS THE TEACHING COMPANY S/C LTDA
                    
                     SAO PAULO
                                                                  
                                            BARBARA ELLEN MACKENZIE SMITH DE CASTRO, PAULO AFONSO DE CASTRO
                                      
DANYALGIL LTDA
                    THE DANYALGIL COMPANY
                     CABO DE SANTO AGOSTINHO
                                                                  
                                            RICARDO GABRIEL DANYALGIL JUNIOR
                                      
DM COMPANY LTDA
                    THE BEST ACAI SAO LOURENCO DO OESTE
                     SAO LOURENCO DO OESTE
                                                                  
                                            TATIANE THEODORO MARTINS, CATHARINA ALVES VIEIRA DUARTE
                                      
DUARTE COMPANY LTDA
                    THE BEST ACAI DOIS VIZINHOS
                     DOIS VIZINHOS
                                                                  
                                            CATHARINA ALVES VIEIRA DUARTE
                                      
EAC TIMBER BRASIL AGENCIAMENTOS E EXPORTACOES LTDA
                    EAC TIMBER BRASIL
                     BELEM
                                                                  
                                            THE EAST ASIATIC COMPANY LTD
                                      
EDITORA THE CALONE COMPANY LTDA
                    EDITORA THE CALONE COMPANY
                     SAO PAULO
                                                                  
                                            BRANDON GERA FOGOLIN
                                      
EJ DESENVOLVIMENTO DE NEGOCIOS LTDA
                    THE COMPANY
                     VILA VELHA
                                                                  
                                            EDUARDO JORGE DE MORAES, PATRICIA DELLA FUENTE
                                      
ELIANE DOS SANTOS DE SOUZA & CIA LTDA
                    THE ELIANE COMPANY
                     TAUBATE
                                                                  
                                            ELIANE DOS SANTOS DE SOUZA, JOSE TADEU DE SOUZA
                                      
ELIANE DOS SANTOS DE SOUZA & CIA LTDA
                    THE ELIANE COMPANY
                     TAUBATE
                                                                  
                                            JOSE TADEU DE SOUZA, ELIANE DOS SANTOS DE SOUZA
                                      
ENGLISH TIME FLUENCY SERVICOS DE IDIOMAS LTDA
                    THE ENGLISH TIME COMPANY
                     BRASILIA
                                                                  
                                            VALTER MOURA, BRUNO AZEVEDO MOURA
                                      
EWELLYN SANTOS DE OLIVEIRA LTDA
                    THE EXCELLEXURY COMPANY
                     SAO PAULO
                                                                  
                                            EWELLYN SANTOS DE OLIVEIRA
                                      
FERNANDES & BARROS FIGHT LTDA
                    THE HOUSE FIGHT COMPANY
                     SANTOS
                                                                  
                                            DANIEL FERNANDES DE ARAUJO, SHEILA BARROS GONCALVES DE ARAUJO
                                      
FERNANDES MENEZES & CIA LTDA
                    THE ADVOCACY COMPANY
                     ARACAJU
                                                                  
                                            JOAO ALEXANDRE FERNANDES MENEZES, SIMONE XAVIER PACHECO
                                      
FREE BORN COMERCIO LTDA
                    THE COMPANY
                     CANOAS
                                                                  
                                            SOLANGE MENEGON VENTURINI, VAGNER AGUIRRES GOBETI
                                      
GENOVA INDUSTRIA E COMERCIO DE EPI LTDA EM RECUPERACAO JUDICIAL
                    WORKFLEX COMPANY
                     APUCARANA
                                                                  
                                            THE MOU PARTICIPACOES SOCIETARIAS LTDA
                                      
GENOVA INDUSTRIA E COMERCIO DE EPI LTDA EM RECUPERACAO JUDICIAL
                    WORKFLEX COMPANY
                     APUCARANA
                                                                  
                                            THE MOU PARTICIPACOES SOCIETARIAS LTDA
                                      
GENOVA INDUSTRIA E COMERCIO DE EPI LTDA EM RECUPERACAO JUDICIAL
                    WORKFLEX COMPANY
                     APUCARANA
                                                                  
                                            THE MOU PARTICIPACOES SOCIETARIAS LTDA
                                      
GENOVA INDUSTRIA E COMERCIO DE EPI LTDA EM RECUPERACAO JUDICIAL
                    WORKFLEX COMPANY
                     APUCARANA
                                                                  
                                            THE MOU PARTICIPACOES SOCIETARIAS LTDA