B.b. Publications Ltd.

B.c. Tubesupply, Ltd.

B.e. Neubauer Holdings Incorporated

B.e.s.t. Capital Management Ltd.

B.e.s.t. Total Return Fund Inc.

B.f. Goodrich Canada Chemical (1985) Inc.

B.g.r.e.g. Acquisitions Inc.

B.k.p. International Furniture Brokers Inc.

B.k.p.r. Chrisco Inc.

B.l. Donaldson Real Estate Investments Inc.

B.o.s. Film Limited

B.r.h. Financial Management Services Limited

B.t. Capital Services Ltd.

B.TheWitt Communications Inc.

B.v. Armstrong Consulting Limited

B.W. Lazar & Company Inc.

B.w.t. Investors Services International Inc.

B4B Networks Inc.

Ba'THARI Expressive Art Productions Inc.

Baal Productions Ltd.