M. & M. Shamgar Investments Inc.

M. Larivée International Inc.

M.a. Mediterranean Immigration Consultants Inc.

M.a.c. Protection Ltee

M.a.r. Marine Management Inc.

M.b.c. Diffusions Inc.

M.b.c. Mideast Business Connection Ltd.

M.b.s. -Merchants Business Supplies Center Inc.

M.c. Communications 2000, Limitee

M.c.g.i.q.c. Inc.

M.c.i. Management And Computer Consulting Canada Inc.

M.c.i. Management And Computer Consulting Inc.

M.c.i. Management And Computer Consulting International Inc.

M.d.s. Commodities Shipping Inc.

M.f.l. Maritime Frigo Logistique Inc.

M.m. Canada Liquidators Ltd.

M.o.t. Commodity Shipping Inc.

M.s.i. Marine Surveyors International Ltd.

M.t.m. Security Consultants Limited

M.z.s. Leather Co. Ltd.