P-Composite System Inc.

P. & V. Management Ltd.

P. Illustrations B. Limitee

P. M. Rainy & Associates Ltd.

P.A. Management International Canada Inc.

P.a. Nadeau Consultants Inc.

P.a.m. Price Investments Ltd.

P.c. Computer Systems Ltd.

P.c. Hofman Capital Inc.

P.c.i. Global Services Inc.

P.e. Ritz Investments Inc.

P.f.l. Financial Consultants Inc.

P.g.e. International Courier Service Inc.

P.g.m. Ventes Ltee

P.h.d. International Trading Inc.

P.i.f. (planification D'investissements Financiers) Inc.

P.j. Guene Canada Inc.

P.l.m. Fur Trading Corp. Ltd.

P.m.a. Direction Plus International Inc.

P.n. Marketing Inc.