Penmarch Framing Limited

Penn-Eastern Elevator Ltd.

Pennant Canada Limited

Penner & Lewis Rock Technologies Ltd.

Penney-Reid Financial Corp.

Pennistone Capital Corporation

Penntech Systems Inc.

Pennysaver Consulting INC.

Pensante Incorporated

Pension Positive Inc.

Pensivo Inc.

PENSIVO, Inc.

Penta Plus

Pentagon Management Group Inc.

Pentap Medical Surgical Instruments Corporation

Pentech Science Corporation

Pentelar Inc.

Pentext Media Worldwide Inc.

Pentext Technical Communication INC.

Pentor Communications Inc.