Hedemora Separation Ltd.

Hellwig & Witten Trading Ltd.

Hi Hospitality Investments Inc.

Historic Marine Association Of Canada

HT Financial Services Inc.

I.k.m. Consultants Ltd.

Identity Jacket Ltd.

International Coordinated Christian Ministries

J.C.L.P. Canada Inc.

Jalone International Mechanical & Electrical Technology CORP.

Jedi-Levetics Corporation

Jig-A-Loo Canada Inc.

Jig-A-World Inc.

Jubilee Celebration Centre

Karp Mineral Resources Inc.

Kretschmar International Geoscience Corporation

Kubota Metal Corporation Fahramet Div.

Kutting Edge

L. Tucker Building Supplies Limited

Lakeland Laboratories Limited