---

WET-SEAL HOLDINGS PTY. LIMITED GELDERLAND PTY. LIMITED JOHROS PTY. LTD. LYB VENTURES AUSTRALIA PTY LTD VINLIN PTY. LTD. TONJAN PTY. LTD. DEBANDON PTY. LTD. WEBSTER NOMINEES PTY LTD MACKENZIE HOLDINGS (AUST.) PTY LTD MASUR CLEANING COMPANY PTY. LTD. PACIFIC RIM PRODUCTS PTY. LTD. HIGH PERFORMANCE KINETICS PTY. LTD. TIHAN PTY LTD LIACO PTY LTD LAKPA PTY LTD ALLENS COACHES COOLAMON PTY. LTD. B.C.I. FINANCES PTY. LIMITED A.C.T. FOOT CLINIC PTY. LIMITED BUSINESS MANAGEMENT & TRAINING SERVICES PTY. LTD. HARRINGTON BOBCAT HIRE PTY. LTD.