| 1 | INHERITAGE ACCOUNT OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 2 | Edifice Holdings, LLC | -- | -- | 85 | A |
| 3 | NEW BELGIUM BREWING COMPANY, INC. | -- | -- | 85 | A |
| 4 | MLK SELF STORAGE, LLC | -- | -- | 85 | A |
| 5 | Compass Pointe, LP | -- | -- | 85 | A |
| 6 | Fulcrum Separate Account of First Allmerica Financial Life Insurance Co | -- | -- | 85 | A |
| 7 | Saxet Capital Properties Live Oak, LLC | -- | -- | 85 | A |
| 8 | Chesterfield Care 2017, LLC | -- | -- | 85 | A |
| 9 | Amacon Westpark Investment Corp. | -- | -- | 85 | A |
| 10 | SEPARATE ACCOUNT IMO OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 11 | SUNDANCE, INC. | -- | -- | 85 | A |
| 12 | Brighton Bank | -- | -- | 85 | A |
| 13 | KLEVE ENTERPRISES INC. | -- | -- | 85 | A |
| 14 | Black Cat Apts LLC | -- | -- | 85 | A |
| 15 | Umbra Companies, Inc. | -- | -- | 85 | A |
| 16 | FULCRUM SEPARATE ACCOUNT OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 17 | Good Samaritan Medical Center, LLC | -- | -- | 85 | A |
| 18 | EXPRESS STOP REAL ESTATE HOLDINGS, LLC | -- | -- | 85 | A |
| 19 | Five Dallas Partners LLC | -- | -- | 85 | A |
| 20 | TLC Feeding US, LLLP | -- | -- | 85 | A |
| 21 | Rough Neck Capital Partners, LLC | -- | -- | 85 | A |
| 22 | BARTON-CLAUSNITZER LLC | -- | -- | 85 | A |
| 23 | Saxet Capital Properties Rodeo, LLC | -- | -- | 85 | A |
| 24 | Sechrist Partners, LLC | -- | -- | 85 | A |
| 25 | Palazzo Verdi, LLC | -- | -- | 85 | A |
| 26 | ZDev, LLC | -- | -- | 85 | A |
| 27 | MB CENTRAL LLC | -- | -- | 85 | A |
| 28 | Middletown Care 2017, LLC | -- | -- | 85 | A |
| 29 | NMFA Mesa MHP, LLC | -- | -- | 85 | A |
| 30 | 38 HICHBORN ST LLC | -- | -- | 85 | A |
| 31 | SEPARATE ACCOUNT VA-K OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 32 | 2LIFE SOLIMINE 4% LLC | -- | -- | 85 | A |
| 33 | SEPARATE ACCOUNT KG OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 34 | McEwen Mining Inc. | -- | -- | 85 | A |
| 35 | WATERLOO INVESTMENT, LLC | -- | -- | 85 | A |
| 36 | Universal Holdings Co., Inc. | -- | -- | 85 | A |
| 37 | SAINT JOSEPH HOSPITAL, INC | -- | -- | 85 | A |
| 38 | PWRW, LLC | -- | -- | 85 | A |
| 39 | Osceola Gold Inc. | -- | -- | 85 | A |
| 40 | SEPARATE ACCOUNT VA-H OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 41 | GRAND BLANC REAL ESTATE COMPANY, LLC | -- | -- | 85 | A |
| 42 | RB401 INVESTMENTS, LLC | -- | -- | 85 | A |
| 43 | ST. MARY'S HOSPITAL & MEDICAL CENTER, INC. | -- | -- | 85 | A |
| 44 | TUBE WRIGHT, INC. | -- | -- | 85 | A |
| 45 | NexMetro Mesa Vista, LLC | -- | -- | 85 | A |
| 46 | Tiger Reef, Inc., Delinquent January 1, 2024 | -- | -- | 85 | A |
| 47 | Castle Rock Construction Company of Colorado, LLC | -- | -- | 85 | A |
| 48 | SG Savage Property Investment, LLC | -- | -- | 85 | A |
| 49 | Corrigan Oil Co. | -- | -- | 85 | A |
| 50 | VEL II ACCOUNT OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 51 | CORRIGAN TRANSPORTATION CO., INC | -- | -- | 85 | A |
| 52 | OP Flats, LLC | -- | -- | 85 | A |
| 53 | CORRIGAN LUBRICANTS, LLC | -- | -- | 85 | A |
| 54 | SEPARATE ACCOUNT VA-A OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 55 | OSPREY PACKS, INC. | -- | -- | 85 | A |
| 56 | Fulcrum Variable Life Separate Account of Commonwealth Annuity & Life Insurance Co | -- | -- | 85 | A |
| 57 | Separate Account SPVL of First Allmerica Financial Life Insurance Co | -- | -- | 85 | A |
| 58 | GROUP VEL ACCOUNT OF FIRST ALLMERICA FINANCIAL LIFE INSURANCE CO | -- | -- | 85 | A |
| 59 | VEL Account III of Commonwealth Annuity & Life Insurance Co | -- | -- | 85 | A |
| 60 | Osprey - Troy Officentre, L.L.C. | -- | -- | 85 | A |
| 61 | SEPARATE ACCOUNT FUVUL OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 62 | SEPARATE ACCOUNT KGC OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 63 | BRIGHTON N C MACHINE CORPORATION | -- | -- | 85 | A |
| 64 | ILPO Redwood MHP, LLC | -- | -- | 85 | A |
| 65 | Commonwealth Annuity Separate Account A | -- | -- | 85 | A |
| 66 | Express Stop Real Estate Holdings II, LLC | -- | -- | 85 | A |
| 67 | Corrigan Enterprises, Inc. | -- | -- | 85 | A |
| 68 | ALLMERICA SELECT SEPARATE ACCOUNT OF FIRST ALLMERICA FINANCIAL LIFE INSURANCE CO | -- | -- | 85 | A |
| 69 | MARION 49 LIMITED PARTNERSHIP | -- | -- | 85 | A |
| 70 | CCC POST ROAD LIMITED PARTNERSHIP | -- | -- | 85 | A |
| 71 | SEPARATE ACCOUNT VA-C OF COMMONWEALTH ANNUITY& LIFE INSURANCE CO | -- | -- | 85 | A |
| 72 | Commonwealth Select Separate Account II of Commonwealth Annuity & Life Insurance Co | -- | -- | 85 | A |
| 73 | VEL ACCOUNT OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 74 | STEELCON INCORPORATED | -- | -- | 85 | A |
| 75 | Aspen Technologies, Inc. | -- | -- | 85 | A |
| 76 | SEPARATE ACCOUNT VA-G OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 77 | SEPARATE ACCOUNT KGC OF FIRST ALLMERICA FINANCIAL LIFE INSURANCE CO | -- | -- | 85 | A |
| 78 | BMH REALTY, L.L.C. | -- | -- | 85 | A |
| 79 | SJ INVESTMENT OPPS LLC | -- | -- | 85 | A |
| 80 | Hartland Sports Center, LLC | -- | -- | 85 | A |
| 81 | CENTREBROOK LIMITED PARTNERSHIP | -- | -- | 85 | A |
| 82 | Adptd1, LLC | -- | -- | 85 | A |
| 83 | COMMONWEALTH ANNUITY & LIFE INSURANCE Co | -- | -- | 85 | A |
| 84 | 2LIFE LELAND LLC | -- | -- | 85 | A |
| 85 | 1801 Broadway Novel Coworking LLC | -- | -- | 85 | A |
| 86 | CCC BLANCHARD 1 LLC | -- | -- | 85 | A |
| 87 | BIGGER LEAP, LLC. | -- | -- | 85 | A |
| 88 | PINCKNEY REAL ESTATE COMPANY, LLC | -- | -- | 85 | A |
| 89 | Corrigan Propane LLC | -- | -- | 85 | A |
| 90 | Jennifer D. Marks Trust | -- | -- | 85 | A |
| 91 | MT. ELLIOTT CEMETERY | -- | -- | 85 | A |
| 92 | SEPARATE ACCOUNT VA-B OF COMMONWEALTH ANNUITY & LIFE INSURANCE CO | -- | -- | 85 | A |
| 93 | Commonwealth Select Separate Account III of Commonwealth Annuity & Life Insurance Co | -- | -- | 85 | A |
| 94 | SUN ACQUISITIONS III, LLC | -- | -- | 85 | A |
| 95 | Elevate Energy Services, LLC | -- | -- | 85 | A |
| 96 | 2LIFE SOLIMINE 9% LLC | -- | -- | 85 | A |
| 97 | End to End Home Loans, LLC | -- | -- | 85 | A |
| 98 | Allmerica Select Separate Account II of First Allmerica Financial Life Insurance Co | -- | -- | 85 | A |
| 99 | JKTS Family Restaurants, LLC | -- | -- | 85 | A |
| 100 | SEPARATE ACCOUNT IMO OF FIRST ALLMERICA FINANCIAL LIFE INSURANCE CO | -- | -- | 85 | A |