M. Aberback Holdings Inc.

M. Fainman Investments Inc.

M. Kleinplatz Holding Inc.

M. Marvin Libman & Assoc. Consulting Inc.

M. Rothpan Supply Co. Ltd.

M. Steinmetz Holdings Inc.

M. Zoldan Management Inc.

M.a.r. Cosmetics Distributors Inc.

M.d.s.d. Consultants Inc.

M.d.t. (canada) Industrial Dental Tools Inc.

M.e.s.h. Holdings Inc.

M.j. Hart Holdings Inc.

M.j. Konecny Enterprises Inc.

M.m.i. Mobile Medical Imaging Canada Inc.

M.o.d. Souvenirs Inc.

M.r.t. Mineral Recovery Technology Corporation

M.t.i. Martinez Transport Inc.

M3 Global Technologies Inc.

Mabroca International Landscapers Of Canada Ltd.

Mac Sobel Of Canada Ltd.