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G.D. Singla & Co. (Fincon) Pvt. Ltd. #253, Oswal Street No. 1, Near Overlock Road, Millerganj Ludhiana, Punjab India Phone: +91-161-2536461,098761 07770

Accounting and Business Troubleshooters 7781 S.W. 19th Street Miami, Florida United States Phone: 305-267-9548

Accounting Pro Bookkeeping 4 Locker Drive Ajax, Ontario Canada Phone: (905) 686-8139

Andrew Atlin 229 Queen Street East St Marys, Ontario Canada Phone: (519) 284-2654

Arapyan Kapriel 1130, boulevard Curé-Labelle Ste 209 Chomedey Laval, Quebec Canada Phone: (450) 681-7670

B2T Resources Inc One Amethyst Cres. Kanata, Ontario Canada Phone: (613) 836-2202

Barth Stein Chartered Accountant 51 Toro suite 200 Toronto, Ontario Canada Phone: (416) 630-8050

Bazinet Roland C M A 1336 Ste-Hélène Longueuil, Quebec Canada Phone: (450) 679-3060

Bell 2948 Mousseau Longueuil, Quebec Canada Phone: (450) 468-4072

Berthiaume Daniel 100 RICHMOND RUE SHERBROOKE, Quebec Canada Phone: 4506275940

Bibeau Bibeau (Le Groupe) 55 rue Élizabeth Sorel-Tracy, Quebec Canada Phone: (450) 742-4579

Bissonnette C 5737 Davis St-Hubert, Quebec Canada Phone: (450) 656-6717

Bruno Thibault 907 M.A. Fortin St-Jean Chrysostome, Quebec Canada Phone: (418) 839-1231

Canplus Tax & Accounting 4544 Sheppard Avenue East Scarborough, Ontario Canada Phone: (416) 299-9753

Carrefour Professionnel De La Montérégie Inc Casier Postal 23567 Beloeil, Quebec Canada Phone: (450) 446-2009

CD Services De Gestion Informatique (BLANK ADDRESS) LAVAL-STHER, Quebec Canada Phone: 4506210015

China East Technology Ltd 12/F, Richmake Commercial Building, 198 Queen's Road Central, None Selected Hong Kong - China http://www.sgasc.com

Cogesmont 296 Green St-Lambert, Quebec Canada Phone: (450) 466-9399

Collectrite Of Hamilton (75) Limited 20 Jackson W. Hamilton, Ontario Canada Phone: (905) 525-7300 http://www.collectritehamilton.com

COMPLETE ACCOUNTING 88 SIMCOE ST N oshawa, Ontario Canada Phone: 905-432-3710

Comptabilité Multi-Service Enr 1971 rue St-Michel Sillery, Quebec Canada Phone: (418) 527-3467

Computax Systems 434875 43rd Line Beachville, Ontario Canada Phone: (519) 423-6061

consultants progesco inc 58 st eustache st eustache, Manitoba Canada Phone: 450-472-2828

Cowdrey & Associates Inc 5650 TOMKEN RD Mississauga, Ontario Canada Phone: (905) 624-5558

Craig Keen Despatie Markell LLP. 310 2nd St West CORNWALL, Ontario Canada Phone: (613) 932-3610 http://www.yourca.com/

CTTA Inc 47 Robinson Street Simcoe, Ontario Canada Phone: (519) 428-9482 http://www.ctta-inc.com

D S Comptabilite Accounting Reg'd 200 Mill Street Vankleek Hills, Ontario Canada Phone: (613) 678-5398

Deltax Consulting 2430 Bank Street Ottawa, Ontario Canada Phone: (613) 247-7520

Desaulniers M. 806, rue Sardaigne Repentigny, Quebec Canada Phone: (450) 657-1467

Douglas & Quilty / Chartered Accountants 537 Yonge Midland, Ontario Canada Phone: (705) 526-0599

Eircan Accounting Services Inc 738-A Marin Montreal, Quebec Canada Phone: (514) 931-4112

Eminence Enterprises, Inc. 3731 18th Street N.E. Washington, District of Columbia United States Phone: 202-486-4849

Francis Accounting Services 51 The Chimney Road North York, Ontario Canada Phone: (416) 739-9009

Friesen Rudolf 6670 Dellpark Dr. Niagara Falls, Ontario Canada Phone: (905) 356-0220

Gagné & Associés 330 Pierre Boursier Châteauguay, Quebec Canada Phone: (450) 691-3663