81.   It would become a wholly owned subsidiary of Quality Dining under the acquisition agreement.

82.   It will become a wholly owned subsidiary of Omnicom, and its current management will remain in place.

83.   It would have become a wholly owned subsidiary of Apria.

84.   Itochu Fashion is a wholly owned subsidiary of the Japanese trading firm Itochu Corp.

85.   JW Charles, which also has a securities clearing business, will be a wholly owned subsidiary of JW Genesis Financial.

86.   Landmark will operate as a wholly owned subsidiary of Halliburton.

87.   Lay is lying low to keep from lying under oath before Congress, a wholly owned Enron subsidiary until recent weeks.

88.   LearnLinc will operate as a fully owned subsidiary of Gilat and will remain in its North Greenbush office.

89.   LG Electronics is a wholly owned subsidiary of the LG Group, a conglomerate with businesses that include electronics, telecommunications, petrochemicals, energy and trading finance.

90.   Litton will become a wholly owned subsidiary of Northrop based in Woodland Hills, Calif.