| Relationships | Role | Relationship Start | Relationship End |
| Walter E. Heller Industries, Inc. | Parent | 12/31/1976 | 8/30/1977 |
| Walter E. Heller International Corporation | Parent | 7/31/1973 | 12/30/1976 |
| Knoll Associates Inc | Subsidary | 12/31/1976 | 8/30/1977 |
| Knoll International Sales Corporation | Subsidary | 7/14/1975 | 8/30/1977 |