| Name | Jurisdiction of Formation | Trade Names | |||||||||
| Overstock.com Services, Inc. | Utah | Overstock.com Services | |||||||||
| Supplier Oasis Fulfillment Services, Inc. | Utah | SOFS | |||||||||
| Overstock Ireland Limited | Ireland | O.co Ireland.ie | |||||||||
| O Agency Group, Inc. | Utah | Overstock.com Insurance | |||||||||
| O.com Land, LLC | Utah | ||||||||||
| O.com Ventures, Inc. | Utah | ||||||||||
| O.com Gift Cards, Inc. | Utah | ||||||||||
| O.co HK Limited (HK) | Hong Kong | ||||||||||
| Mac Warehouse, LLC | Utah | ||||||||||
| Peace Coliseum Mezzanine, LLC | Utah | ||||||||||
| Peace Coliseum, LLC | Utah | ||||||||||