Federated Department Stores, Inc. Subsidiary list as of 4/1/00 Corporate Name State of Incorporation Tradename(s) - ---------------------------------------------------------------------------------------------------------------- 22 East Advertising Agency, Inc. Florida 22 East Realty Corporation Florida Advertex Communications, Inc. Delaware Allied Stores General Real Estate Company Delaware Allied Stores International Sales Company, Inc. New York Allied Stores International, Inc. New York Allied Stores Marketing Corp. New York Andy's Garage Sale, Inc. Minnesota Arizona Mail Order, Inc. Delaware Astoria Realty, Inc. Delaware Atomic Living, Inc. Minnesota Axsys National Bank, N.A. N/A Bamrest Del, Inc. Delaware Bedford Fair Apparel, Inc. Delaware BFC Real Estate Company Delaware Bloomingdale's Atlantic City, Inc. Delaware Bloomingdale's By Mail Ltd. New York Bloomingdale's By Mail Bloomingdale's, Inc. Ohio Bloomingdale's Broadway Receivables, Inc. Delaware Broadway Stores, Inc. Delaware Burdines, Inc. Ohio Burdines Carter Hawley Hale Properties, Inc. California Cowie & Company, Limited New York Customer Communications Center, Inc. Minnesota Distribution Specialists, Inc. Minnesota Executive Placements Consultants, Inc. New York FACS Group, Inc. Ohio FACS Family Farm Gifts, Inc. Wisconsin FDS National Bank N/A Federated Brands, Inc. Delaware Federated Claims Administration, Inc. Ohio Federated Claims Services Group, Inc. Delaware Federated Corporate Services, Inc. Delaware Federated Logistics and Operations Federated Department Stores Foundation Ohio Federated Department Stores Insurance Company, Ltd. (99.99% ownership) Bermuda Federated Noteholding Corporation Delaware Federated Noteholding Corporation II Delaware

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Federated Department Stores, Inc. Subsidiary list as of 4/1/00 Corporate Name State of Incorporation Tradename(s) - ---------------------------------------------------------------------------------------------------------------- Federated Retail Holdings, Inc. Delaware Federated Specialty Stores, Inc. Ohio Federated Stores Realty, Inc. Delaware Federated Systems Group, Inc. Delaware Federated Western Properties, Inc. Ohio Figi's Gifts, Inc. Wisconsin Figi's Mail Order Gifts, Inc. Wisconsin Figi's, Inc. Wisconsin Fingerhut (UK) Limited United Kingdom Fingerhut Business Services, Inc. Minnesota Fingerhut Companies, Inc. Minnesota Fingerhut Company Store, Inc. Minnesota Fingerhut Corporation Minnesota Fingerhut Funding Co. Delaware Fingerhut Marketing Services, Inc. Minnesota Fingerhut Receivables, Inc. Delaware Fingerhut Systems Services, Inc. Minnesota Finite Limited Hong Kong FSG Leasing Corp. Delaware Fulfillment Services Company Minnesota Hut Retail Services, Inc. Minnesota I. Magnin, Inc. Delaware Infochoice USA, Inc. Minnesota iTrust Insurance Agency, Inc. Arizona Jordan Marsh Insurance Agency, Inc. Massachusetts Jordan Servicenter, Inc. Delaware LM&B Catalog, Inc. Delaware Macy Financial, Inc. Delaware Macy's By Mail, Inc. New York Macy's By Mail Macy's Close-Out, Inc. Ohio Macy's Department Stores, Inc. Ohio Macy's East, Inc. Ohio Macy's Macy's Hamilton By Appointment, Inc. Delaware Macy's Puerto Rico, Inc. Puerto Rico Macy's Macy's Texas, Inc. Delaware Macy's Macy's West, Inc. Ohio Macy's Macy's.Com, Inc. New York Macy's.com Minnesota Telemarketing, Inc. Minnesota MOA Rest, Inc. Minnesota Nasstock, Inc. New York New Lines, inc. Minnesota Paramustock, Inc. New Jersey

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Federated Department Stores, Inc. Subsidiary list as of 4/1/00 Corporate Name State of Incorporation Tradename(s) - ---------------------------------------------------------------------------------------------------------------- Popular Club Plan, Inc. New Jersey Popular Club Receivables, Inc. Delaware Prime II Receivables Corporation Delaware Prime Receivables Corporation Delaware R. H. Macy (France) S.A.R.L. France R. H. Macy Holdings (HK), Ltd. Delaware R. H. Macy Overseas Finance N.V. Netherland Antilles R. H. Macy Warehouse (HK), Ltd. Delaware Rich's Department Stores, Inc. Ohio Goldsmith's Lazarus Rich's Sabugo, Limited Hong Kong Seven Hills Funding Corporation Delaware Seven West Seventh, Inc. Delaware Stern's Department Stores, Inc. Ohio Stern's Tennessee Distribution, Inc. Minnesota Tennessee Telemarketing, Inc. Minnesota The Bon, Inc. Ohio The Bon The Bon Marche USA Direct/Guthy-Renker, Inc. (50% ownership) Minnesota Western Distribution, Inc. Minnesota Wiman Corporation Minnesota Wise Chat Limited Hong Kong YesDirect, Inc. Minnesota

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