| CODI | Compass Diversified Holdings | Dec 31 |
| FLXS | FLEXSTEEL INDUSTRIES INC | Jun 30 |
| HOFT | HOOKER FURNISHINGS Corp | Jan 31 |
| LZB | LA-Z-BOY INC | Apr 24 |
| LUVU | Luvu Brands, Inc. | Jun 30 |
| NTZ | NATUZZI S P A | Dec 31 |
| PRPL | Purple Innovation, Inc. | Dec 31 |
| SNBRQ | Sleep Number Corp | Jan 3 |
| SGI | SOMNIGROUP INTERNATIONAL INC. | Dec 31 |
| XMAX | XMax Inc. | Dec 31 |
| ADVANCED SLEEP PRODUCTS | Dec 31 |
| AOJE INC. | |
| Berkline/BenchCraft Holdings, Inc. | Dec 31 |
| BERKLINE CORP | Dec 31 |
| BRANDWEIN A & CO | Dec 31 |
| BROWN JORDAN INTERNATIONAL INC | Dec 31 |
| Casper Sleep Inc. | Dec 31 |
| CHROMCRAFT REVINGTON INC | Dec 31 |
| CRAFTMATIC INDUSTRIES INC | Sep 30 |
| FAIRWOOD CORP | Dec 31 |
| FBI WIND DOWN, INC. | Dec 28 |
| FUTON WORLD INC | |
| HENREDON FURNITURE INDUSTRIES INC | Dec 31 |
| Horrison Resources Inc. | Dec 31 |
| IDP Holdings (USA) Corp. | May 31 |
| INDUSTRIE NATUZZI SPA | |
| Interactive Health, Inc. | Dec 31 |
| KIMBALL INTERNATIONAL INC | Jun 30 |
| KRAUSES FURNITURE INC | Dec 24 |
| LADD FURNITURE INC | Jan 3 |
| LEGGETT & PLATT INC | Dec 31 |
| MEADOWCRAFT INC | Jul 31 |
| MET CAPITAL Corp | Dec 31 |
| NORTH AMERICAN BEDDING CO | Dec 31 |
| OHIO MATTRESS CO LICENSING & COMPONENTS GROUP | Dec 31 |
| OHIO SEALY MATTRESS MANUFACTURING CO /GA/ | Dec 31 |
| OHIO SEALY MATTRESS MANUFACTURING CO HOUSTON | Dec 31 |
| OHIO SEALY MATTRESS MANUFACTURING CO INC FT WORTH | Dec 31 |
| OHIO SEALY MATTRESS MANUFACTURING CO INC/MA | Dec 31 |
| OSULLIVAN INDUSTRIES INC | Jun 30 |
| PARENTECH INC | Dec 31 |
| RIVER OAKS FURNITURE INC | Dec 31 |
| ROWE COMPANIES | Nov 30 |
| SEALY CORP | Dec 2 |
| SEALY MATTRESS CO | Nov 30 |
| SEALY MATTRESS CO OF ALBANY INC | Dec 31 |
| SEALY MATTRESS CO OF ILLINOIS | Dec 31 |
| SEALY MATTRESS CO OF KANSAS CITY INC | Dec 31 |
| SEALY MATTRESS CO OF MEMPHIS | Dec 31 |
| SEALY MATTRESS CO OF MICHIGAN INC | Dec 31 |
| SEALY MATTRESS CO OF PUERTO RICO | Dec 31 |
| SEALY MATTRESS CO OF S W VIRGINA | Dec 31 |
| Sealy Mattress CORP | Nov 28 |
| SEALY MATTRESS MANUFACTURING CO LLC | Dec 31 |
| SEALY OF MARYLAND AND VIRGINIA INC | Dec 31 |
| SEALY OF MINNESOTA INC | Dec 31 |
| SILVERZIPPER COM INC | Dec 31 |
| SLEEPMASTER LLC | Dec 31 |
| STEARNS & FOSTER BEDDING CO | Dec 31 |
| TEMPUR WORLD LLC | Dec 31 |
| WOODSTUFF MANUFACTURING INC | Dec 31 |