AFFILIATED COMPANIES

1. Gas & Electric Headquarters Building , San Diego, LP

2. Shapery Developers Gas & Electric Property, LP

3. Shapery Developers Gas & Electric Corporation

4. Shapery & Associates, a professional corporation

5. Shapery Gyronautics Corporation

6. 12th & "A" Hotel partners, LP

7. Columbia Funding, LLC

8. Shapery Holdings, LP

9. Innovative Transportation Systems Corporation

10. Southern California Transportation Solutions

a California Nonprofit 501C3 Corporation