Intertek Internet Technology Services Inc.

IRN Independent Resource Network Inc.

J.E.T. Multimedia Incorporated

Jay Brahmani Enterprise Inc.

Joe&mandy Food Ltd.

John & Katherine Craig Enterprises Inc.

John A. Fox Limited

John Campion Marketing Services Limited

Kamn Partners Inc.

Kathryn Poulos K. P. Enterprise CA Incorporated

Keybiz Tactics Corporation

KGM Engineering Corporation

Kinergypower Can. Inc.

Kinergypower International CORP.

Kinetic Synergy Yoga & Fitness Inc.

Kredit Karte, Inc.

L.a. Design Apparel Inc.

Lakeside Steel Corporation

LESR INC. Longley's Equipment Services Replenishment

Ljtl Niagara Enterprises Inc.