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

EULER Canada 1155, Blvd. René Lévesque Ouest Quebec Canada Phone: (514) 876-9656 http://www.eulergroup.com

JD Factors 5975 Whittle Rd. suite 110 Mississauga, Ontario Canada Phone: (905) 501-5000/(800) 263-0664 http://www.jdfactors.com

LIQUID CAPITAL CORP 5650 YONGE STREET, SUITE 207 TORONTO, Ontario Canada Phone: (416) 222-5599 http://www.liquidcapitalcorp.com

Off-Premise Executive Office Services 5842 Swordsman Dr. Mississauga, Ontario Canada Phone: (905) 286-0118

Seaside Equity Associates, Inc. 303 Gerrard Avenue South Seaside Park, New Jersey United States Phone: 732-830-1657 http://www.cash-fast.com

A/R Solutions Toronto, Ontario Canada
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