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List of Debtors



Debtors

Case No.

Tax ID No.

The Boyds Collection, Ltd.

05-43793

52-1418730

The Boyds Collection, Ltd. LP

05-43805

23-2975991

Boyds Operations, Inc.

05-43816

23-2972906

The Boyds Collection - Pigeon Forge, LLC

05-43824

not yet applied for

The Boyds Collection - Myrtle Beach, LLC

05-43833

not yet applied for

The Boyds Collection - Branson, LLC

05-43838

11-2780035

J&T Designs and Imaginations, Inc.

05-43848

17527615896

HC Accents & Associates, Inc.

05-43857

37-278811

Boyds Bear and Company, LP

05-43863

23-3092698