Insurance and Financial

Owner

MERCHANT ESOLUTIONS, INC.

Insurance and Financial

Owner

MERCHANT ESOLUTIONS, INC.

Insurance and Financial

Owner

MERCHANT ESOLUTIONS, INC.

SUITESSENTIALS

Insurance and Financial

Owner

MERCHANT ESOLUTIONS, INC.

ME

Insurance and Financial

Owner

MERCHANT ESOLUTIONS, INC.

MERCHANTE

Insurance and Financial

Owner

MERCHANT ESOLUTIONS, INC.

MERCHANT E-SOLUTIONS

Insurance and Financial

Owner

MERCHANT ESOLUTIONS, INC.

Jul 9, 2002