McEWEN APPRAISAL SERVICES LIMITED

McQuaid Management Limited

MCS Canada Limited

Merdock Group Inc.

Mergitech Inc.

Mermaid Marine Engines Canada Ltd.

Merrill Lynch International Services Limited

Merrill Lynch, Pierce, Fenner & Smith International Limited

metrocom corporation

Michael Finkelstein Investments Inc.

Microscience Corporation

Microtech Supply & Services Inc.

Milestone Tourism and Immigration Services Incorporated

Millerdale Investments, Limited

Minerva Securities Limited

Mitchell Communications Development Corporation

Mms Maritime Marketing Services Inc.

Mobile ELS Inc.

Moonsnail Ltd.

morriscode