M. San Gregorio Holdings Ltd.

M. Shapiro Investments Ltd.

M. Sherman Lifeco Inc.

M. T. D. Marketing Direct Inc.

M. T. Urbex Export Inc.

M.a. D'andrea Holdings Inc.

M.a.b. Laboratories Limited

M.a.s.l. Consultants Inc.

M.b. Haberdashery For Men Only Ltd.

M.b. Velka Import-Export Inc.

M.b.a. Fashion Jewellery Inc.

M.b.a. Microsystems Inc.

M.b.r. Partenaires Interconsul Inc.

M.c.h. Multimedia Inc.

M.d. First Equity Consultants Ltd.

M.D.B. Health Care Inc.

M.e.t.a. Communications Illimitee Inc.

M.f. Yull Holdings Inc.

M.f.a. Investments (1982) Ltd.

M.g. Insurance Services Ltd.