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The following is an excerpt from a 20-F SEC Filing, filed by ATTUNITY LTD on 6/30/2004.
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ATTUNITY LTD - 20-F - 20040630 - BENEFICIAL_OWNERS

C. ORGANIZATIONAL STRUCTURE

Our wholly owned subsidiaries act as marketing and customer service organizations in the countries where they are incorporated and in most instances for neighboring countries. The following table sets forth the legal name, location and country of incorporation and percentage ownership of each of our active subsidiaries:

                                                 Country of             Ownership
Subsidiary Name                                  Incorporation          Percentage
-----------------------------------------------  -------------          ----------
Attunity Inc...................................  United States             100%
Attunity (UK) Limited..........................  United Kingdom            100%
Attunity France................................  France                    100%
Attunity Australia.............................  Australia                 100%
Attunity Hong Kong Limited.....................  Hong-Kong (PRC)           100%
Attunity Singapore PTE Ltd.....................  Singapore                 100%
Attunity Israel (1992) Ltd.....................  Israel                    100%
Attunity Software Services (1991) Ltd..........  Israel                     98.8%