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MATERIAL SUBSIDIARIES --------------------- <TABLE> <CAPTION> Name State of Incorporation % Owned ---- ---------------------- ------- <S> <C> (i) M. Sobol, Inc. New York 100% (ii) Allou Distributors, Inc. New York 100% (iii) Allou Personal Care Corporation New York 100% (iv) Direct Fragrances, Inc. New York 100% </TABLE>
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