Palm Communication Marketing Inc.

Palm Publicité Marketing Inc.

Palm Publisher (canada) Ltd.

Palme D'or I. Inc.

Palmtech Holdings Inc.

Palodun Management Inc.

Palomino Capital Corporation

Palomino Capital Partners Inc.

Palos BHP Holding Inc.

Palos Capital Corporation

Palos Corporate Services Inc.

Palturn Towers Inc.

Palvelu (canada) Inc.

Pan Century Trading Co. Ltd.

Pan-Can Import Export Inc.

Pan-O-Laq Acoustic Sealing Inc.

Pan-Repro Systems Ltd.

Panacis Medical International Corp.

Panacom Inc. (producteurs & Artistes, Pan Americain Communicatio

Panarea Film Productions Inc.