CARLOS LUCAS LOPEZ TEJADA

Director

• CIRCULO DE ESTUDIOS SUPERIORES DE DERECHO PROCESAL, S.A.
• INVERSIONES DUERO, S.A.
• ALBINA DEL COROZO, S.A.
• MARICULTURA DEL VIGIA, S.A.
• C & H SECURITIES, INC.
• NAHILA INVESTMENT CO., INC.
• LUTCO INVESTMENT COMPANY, S.A.
• CORPORACION MALVISA, S.A.
• CASA DE EMPENO EL ISTMO, S.A.
• RICARDO SALCEDO Y ASOCIADOS, S.A.
• SOCIEDAD DE INVERSIONES GALAXIA, S.A.
• AGRICOLA PANAMENA, S.A. (AGRIPASA)
• INMOBILIARIA HASPEN, S.A.
• INVERSIONES RENTON, S.A.
• INVERSIONES TABAL, S.A.
• LIZJAC, S.A.
• VENDO DE PANAMA, S.A.
• CORPORACION RAINEL, S.A.
• GALVESTON CORPORATION, S.A.
• ODAVILLE INVESTMENTS, S.A.
• MARTIN SIMPSON CORPORATION
• THE WATERLOO CORPORATION
• JAPALI MAKOL,S.A.
• GALA REALTY, INC.
• VICTORY ENTERPRISES, INC. PASA A SER SOCIEDAD LIMIT ADA
• FRASER DEAN INCORPORATED
• PRIMERA BOLSA DE VALORES DE PANAMA, S.A.
• GRAN BOLSA DE VALORES DE PANAMA, S.A.
• INMOBILIRIA SANTA INES, S.A.
• INVERSIONES LUQUILLO, S.A.

Subscriber

• OVERSEAS FINANCIAL FUND,INC.
• VRL PANAMA, S.A.
• LOS PUEBLOS STAR CENTER, INC.
• SECOND STAR INC.
• HEALTH COMPANY INTERNATIONAL, INC.
• TRUSTED BILLINGS, CORP.
• INMOBILIARIA J.M.M., S.A.
• CORPORATION BUNKINA, S.A.
• G-STAR CAPITAL, INC.
• SUPRA MARKETING, INC.
• SAMOA ACTIVITIES,INC.
• ARAUCO GROUP, INC.
• ARDENAS GROUP, INC.
• TECH AMERICAN ENTERPRISES, INC.
• MARKET & PROPERTIES CENTER,INC.
• DARLUZ HOLDINGS, INC.
• MUNDO CORPORATIVO, S.A.
• CIRCULO DE ESTUDIOS SUPERIORES DE DERECHO PROCESAL, S.A.
• CALBEX GROUP, INC.
• RCO INVESTMENTS, INC.
• NEVO ENTERPRISES, INC.
• HELLBENDER CORPORATION.
• EMPRESAS GASTONIA, INC.
• NORD-EQUITY INVESTMENTS,INC.
• BUSINESS PARK MANAGEMENT, INC.
• BONO DEVELOPMENT, INC.
• MARKETING CENTER, INC.
• FRONTISPICE CORPORATION
• YUBALITO, S.A.
• INVERSIONISTA MAGNA S.A
• PACIFIC OPTICAL TRADING CORPORATION.
• INTEGRA & COMPANY, INC.
• NORTHEAST INTERNATIONAL CORP.
• UB ENTERPRISES, INC.
• INFO ENTERPRISES, INC.
• SAINT JOHN BUSINESS, INC.
• NOVOA HOLDINGS, INC.
• INVERSORA MULTILE, S.A.
• CORPORATIVE MARKETING, INC.
• TENEDORA DE ACCIONES, S.A.
• NEGOCIOS CORCEL,S.A.
• PLURAL BUSINESS, INC.
• ELIJAMAR, S.A.
• 3 ANGLE BUSINESS,INC.
• OLA VISION LATINOAMERICAN A, S.A
• EXE-POINT, INC.
• RJCL DEVELOPMENT, INC.
• ELLWORTH INTERNATIONAL, INC.
• CASAL INTER CONTINENTAL,INC.
• BLANCO INTERNATIONAL GROUP, INC.
• TIGER CAPITAL, INC.
• EMPRESAS CANDELARIA, S.A.
• OFFICE-TECH, S.A.
• GRAMERCY CAPITAL, INC.
• SOHO CAPITAL, INC.
• JAVITER IMAGENES MEDICAS, S.A.
• SOCOIN, S.A.
• OLAVI MARKETING, INC.
• LAYET GROUP, INC.
• DECAILE INVESTMENTS, INC.
• JESSINGER ENTERPRISES, INC
• NORTH POINT RESOURCES INC.
• BLOQUE CORPORATIVO, S.A.
• VENICE CAPITAL,INC.
• TENEDORA NEIRA, S.A.
• MANGANESO DE VERAGUAS, S.A.
• TREVOR CAPITAL, INC.
• CONSORCIO ATITLAN, S.A.
• ARCADIA PROMOTIONS, INC.
• BOA VIDA, S.A.
• IRISAVAL S.A.
• ANCOR BUSINESS INC.
• NUBE ULTRAMAR, S.A.
• AVIDEL BUSINESS, S.A.
• CONSORCIO GARNET, S.A.
• GRUPO VILLARTA, S.A.
• UVADIN, INC.
• FIRST GENERATION, CORP.
• VILVET CONSULTANT,INC.
• MACRO PROPERTIES, INC.
• NEGOCIOS MEGA, S.A.
• CILGRO BUSINESS, INC.
• INVERSIONES HACIENDA REAL, S.A.
• MARLUNA DEVELOPMENT INC.
• COSTA CITY INVESTMENTS, INC.
• EQUILIBRIUM ADVISORS,INC.
• TERRABONA CORPORATION
• CONSORCIO ARIMA S.A
• DESARROLLO ANTEFASY, S.A.
• CEREUS FINANCING, INC.
• KFC CARIBLA FRANCHISEE ASSOCIATION, INC.
• PRODRILL PANAMA,S.A.
• ROKA OVERSEAS CORPORATION
• TRANSHIP CONTINENTAL, S.A.
• TUSCAN INTERAMERICANA, S.A. -.-
• JERRY, S.A.
• BROG BUSINESS ENTERPRISES, INC.
• WORLD TECHNOLOGY AND DEVELOPMENT CORPORATION
• OPERACIONES RIO BRAVO, S. A.
• INVERSIONES Y FINANZAS RINOSO, S. A.
• SOCIEDAD DE INVERSIONES SANTA FE, S. A.
• GREYSTONE INTERNATIONAL INC.
• BARRIONUEVO Y ASOCIADOS, S.A.
• CIA. DE INVERSIONES SOMESO, S.A.
• TRIDENT INVESTMENT COMPANY, INC.
• COPEC INVESTMENT CORPORATION.
• JAYCEE INC.
• FINLEY PROPERTIES, INC.
• LOMA DE LOS LIRIOS, S.A.
• KELTON PROPERTIES INC
• BOUVET PROPERTIES, INC.
• ALCO ULTRAMAR ,S.A
• EMPRESAS LUENA ,S.A
• OUTBACK INVESTMENTS, INC.
• TURNSTONE CORPORATION.
• INVERSIONES XERMONDE, S.A.
• NEIVA UNIVERSAL, S.A.
• NEGOCIOS MUGUARI, S.A.
• EMPRESAS SALAMANCA, S.A
• MIKE DOUGLAS, S.A.
• ILARA HOLDINGS INC.,
• OLMECA INTERNATIONAL, INC.
• WILKES, INC.
• EUPAULAR INC.,S.A.
• AGROMEC PANAMA, S.A.
• TALLERES GENERALES, S.A. -.-
• REPUESTOS ESPECIALIZADOS, S.A.
• HACIENDA AGROPECUARIA OTHON, S.A. -.-
• UZURI HOLDINGS, INC.
• BERIMBU CORPORATION, INC.
• RECOBROS, S.A.
• KREK INVESTMENTS, INC.
• SOUTHERN BREEZE CHARTER COMPANY S.A.
• KESTAL FINANCING AND CONSULTING INTERNATIONAL, S.A.
• YORIGEL, S.A.
• KANZIL INTERNATIONAL, S.A.
• OSBORNE PANAMA, S.A.
• ALBINA DEL COROZO, S.A.
• MARICULTURA DEL VIGIA, S.A.
• GRANTON MARINE PANAMA S.A.
• CENTRAL DE OPERACIONES COMERCIALES E INDUSTRIALES, S.A.
• PHILOTEC S.A.
• INVERSIONES ALCIVAR, S.A.
• VERTRAG, S.A.
• LAS PERLAS RESORTS, S.A.
• SIERRA CATALINA, S.A.
• MOONLIGHT INVESTMENT, CORP.
• UXOR CORPORATION, S.A.
• COLVEN INTERNATIONAL, INC.
• FINANCIERA MABOR, S.A.
• ESPECIALISTAS EN INGENIERIA Y ARQUITECTURA ASOCIADOS, S.A.
• DAMAR CHEMICAL, INC.
• KOLITAS INTERNATIONAL LIMITED, S.A.
• BOCATI INVESTMENTS, S. A.
• CORPORACION GACERAL, S. A.
• INVERSIONISTA EL DESPERTAR, S.A. -.-
• VALERY FINANCE INC.
• WARLD HARBOR, S.A.
• RADIO HORIZONTE, S.A.
• SOUTH WIND, INC.
• IVORY TRADING COMPANY, S.A.
• YASUR INVESTMENTS, S.A.
• INVERSIONISTA RIOKAN, S.A.
• DRIL CORPORATION
• KAMAI INVESTMENTS, S.A.
• FINANCIERA PREVONY, S.A.
• COMPANIA DE NAVEGACION Y FLETAMANTOS, S.A. C.N.F.S.A.
• COMODORO INVESTORS, S.A.
• FANTASY CORPORATION.
• EMPRESIM, S.A.
• CAYLEE INC.
• KAMET INVESTMENTS, S.A.
• ROSEBAY INVESTMENTS, INC.
• ODALISCO, S.A.
• INVERSIONISTA TANABI, S.A.
• DISTRIBUIDORA DE PAPEL, S.A. -.-
• TRESCO COMPANY, S.A.
• EXTRACCION ARCI-CAL, S.A.
• CORPORACION MALVISA, S.A.
• INVERSIONES CORALAND, S.A.
• SMOLNY INVESTMENTS AND FINANCE CORP., S.A.
• FITZROY MARITIME PANAMA, S.A.
• CORPORACION INTERNACIONAL DE MAQUINARIAS, S.A.
• RAY TRADING INC.
• MILIGRAY INVESTMENTS AND FINANCE CORP., S.A.
• MARKHAM CORPORATION S.A.
• INVERSIONES MARTA, S.A.
• ODILEY INVESTMENTS, S.A.
• SUMINISTROS AGUA BUENA, S.A.
• ATINA, S.A.
• INVERSIONES ITALMAR, S.A.
• ZAMBINEX INVESTMENTS AND FINANCE, S.A.
• CORPORACION RIO DE ORO, S.A.
• AGENCIA UNIVERSAL DE DISTRIBUCION, S.A.
• CASA DE EMPENO EL ISTMO, S.A.
• SOCIEDAD DE INVERSIONES KALUNAI, S.A. -.-
• EXCEL SEED INTERNATIONAL SALES COMPANY, INC
• CENTRAL AMERICAN CREDIT CARD HOLDING INC.
• EQUIPO DE FUNDACIONES CASE, S.A.
• AUSTRALASIA ENTERPRISES, S.A.
• OLANI ENTERPRISES, S.A.
• SENTINEL CORPORATION S.A.
• KROMANY INTERNATIONAL, S.A.
• BENTON LAKE CORPORATION, S.A.
• SOCIEDAD FINANCIERA MACASEL, S.A.
• CAMIBET INVESTMENTS AND FINANCE, S.A.
• WEST FORT CORPORATION
• CORPORACION DE INVERSIONES VENOPEL, S.A.
• SASUMEY INTERNATIONAL S.A.
• PROMOCION DE VENTAS Y ESTUDIOS DE MERCADEO (PROVEM) S.A.
• PROMOTORA AUTOMOTRIZ INTERNACIONAL, S.A.
• CORPORACION LOANDA, S.A.
• COMPANIA INTER-FINANCIERA S.A.
• CORPORACION RITMO S.A.
• INKAMAR INVESTMENTS, S.A.
• NEEPAWA INVESTMENT, INC.
• PALARCO, S.A.
• HERCULES INTERNATIONAL S A -.-
• HASTINGS INVESTMENTS INC.
• GENERAL ESTATES INTERNATIONAL S A
• SAGEITTA INTERNATIONAL S A
• BALY INTERNATIONAL S A
• ALVETTE INTERNATIONAL S.A.
• COLETTE INTERNATIONAL, S A
• INVERSIONISTA-HAGGAR, S.A.
• FINANCIERA TAUBER, S.A.
• FINANCIERA YARANEX, S.A.
• LIVONEY, S.A.
• HALDOR, S.A.
• GRYSTEL, S.A.
• DOLNY, S.A.
• HOPWOOD, S.A.
• DIRECTORES UNIDOS, S.A
• VALLEGRANDE,S.A. -.-
• MULTIEXPORT COMPANY, S.A.
• MULTIAGRO PRODUCTS COMPANY, S.A.
• WESTRICH TRADING AND FINANCE CORPORATION, S.A.
• CORPORACION CHARLOTTE, S.A.
• INTRATERRA, S.A.
• CORPORACION FADO, S.A.
• INMOBILIARIA LIMASOR, S.A.
• FLOR DEL CAFE, S.A.
• AMARETTO, S.A.
• KATSINA, S.A.
• RICARDO SALCEDO Y ASOCIADOS, S.A.
• COMPANIA TOABRE S.A.
• ASESORES ECOLOGICOS, S.A.
• HARMON CORPORATION
• SOCIEDAD DE INVERSIONES IXTAPA, S.A.
• AZTEC ASSOCIATES CO., S.A.
• INMOBILIARIA VEPAR, S.A.
• CENTRO BALBOAS,S.A.
• VILLA FRANCA INVESTMENTS AND TRADING, S.A.
• GALDAR CORPORATION, S.A.
• SISTEMAS INTERNACIONALES DE PANAMA, S.A.
• INMOBILIARIA LEKA, S.A.
• PENIQUE, S.A.
• TROQUEL, S.A.
• DENSON SHIPPING LINE, S.A.
• AURORA INVESTMENT INC.
• CRISFIELD INVESTMENTS, S.A.
• EAGLE OIL AND MINERALS, S.A.
• JESYR, S.A.
• EAGLE PETROLEUM TRADING S.A.
• CORPORACION SUNILEX, S.A.
• MENSAJET, S.A.
• VALIM INVESTMENT CORP.
• LEGASPI COMPANY, S.A.
• COMPANIA COZUMEL, S.A.
• INVERSIONES KEMPF, S.A. (EN ESPAöOL) KEMPF INVESTMENTS, INC. (EN INGLES) .--
• BLP INTERNATIONAL, INC.
• ONADELOT, S.A.
• PRODUCTOS TOLEDANO DE DAVID, S.A.
• COMPAöIA DE INVERSIONES TORREON, S.A. -.-
• PROSPECT CORPORATION
• INVERSIONES LODISETI, S.A.
• COMPANIA DE INVERSIONES Y FINANZAS LEVISEG, S.A.
• RADIO ATLANTICO, S.A.
• MANN, OBEDIENTE Y ASOCIADOS, S.A.
• CORPORACION DE INVERSIONES OSIAREX, S.A.
• INVERSIONES BALADEY, S.A.
• ROSEIRES INVESTMENTS, INC.
• VELMORIEL INVESTMENTS, S.A.
• INVERSIONES ARIGMA, S.A. -.-
• PACIFIC YACHTS CORPORATION
• INVERSIONES ROSMALIR, S.A.
• MARISCOS DEL PACIFICO, S.A. (PANAMA) - PACIFIC SHRIMP INC. (PANAMA).
• JOSSIVAN, S.A.
• POTOMAC TOWNE, S.A.
• ZEPAL, S.A.
• NEW BAYARD CORPORATION
• GOLD REPRODUCTIONS OF AMERICA, S.A.
• HERMANOS, S.A.
• VALIANT CORPORATION, INC.
• CORPORACION DE INVERSIONES ASHLAND, S.A.
• MAITLAND CORPORATION, S.A.
• LAUDERHILL CORPORATION, S.A.
• EQUIPO URBANIZADOR, S.A. -.-
• AGRICOLA COMERCIAL E INDUSTRIAL, S.A. (ACISA)
• CARIBBEAN PACIFIC (PANAMA), S.A.
• SAMUARA, S.A.
• COLONIAL INVESTORS ENTERPRISES, INC.
• CORPORACION LATINOAMERICANA DE FINANZAS, S.A.
• INVERSIONES ARMO, S.A.
• SAMARAHEN, S.A.
• INVERSIONES NUEVA SEGOVIA, S.A.
• REALCO HOLDINGS LTD. INC.
• SOUNDVIEW CORPORATION, S.A.
• MASILER, S.A.
• NAYARIT INVESTMENTS, S.A.
• YDRAMETALS CORPORATION
• TERRA RESOURCES CORP., S.A.
• CORPORACION TABACAY, S.A.
• VERLAINE INVESTMENTS, S.A.
• LAIKAMAR, S.A.
• INVERSIONES PLYNIC INTERNACIONALES, S.A.
• EL PASO, S.A.
• GALLO INVESTMENTS INTERNATIONAL, INC.
• GLEN DESTILLERS, INC.
• INMOBILIARIA EROS, S.A.
• FONDO DE INVERSION INDUSTRIAL, S.A.
• OPAWA CORPORATION
• MANAGEMENT SERVICES INSTITUTE, S.A.
• RUBELOR, S.A.
• EREWHON TRADING COMPANY, S.A.
• INVERSIONES ORCA, S.A.
• COSTA RICA NAVIGATION CORPORATION, S.A.
• CORPORACION DE INVERSIONES ALPHAVILLE, S.A.
• INVERSIONES DYNARAMA, S.A.
• THE LONDON COMPANY
• INTANGIBLES CENTROAMERICANOS, S.A.
• SISTEMA DE INVERSIONES CENTROAMERICANAS, S.A.
• U. S. FINANCIAL MANAGEMENT, INC.
• RANDALL CORPORATION, S.A.
• TEFAL, S.A.
• PRODUCTOS OLEAGINOSOS, S.A.
• PANAMA CITY NAVIGATION CORPORATION, S.A.
• MADEN CORPORATION, S.A.
• COMPANIA DE NAVEGACION CRUZ DEL SOL, S.A.
• WEL, INC.
• TRANS-ATLANTIC CONSULTANTS (AMERICA LATINA), S.A.
• TRANSBALBOA, S.A.
• MARACAIBA, S.A.
• TRANSCANAL, S.A.
• TRANSDARIEN, S.A.
• NERIMAR, S.A.
• INVERSIONES MONSAVIL, S.A.
• SOCIETE D'INVESTISSEMENT GENEVOISE, S.A.
• CORPORACION CENTROAMERICANA DE FINANZAS, S.A.
• VENTAS INTERNACIONALES PANAMA, S.A.
• VALORES INTERNACIONALES PANAMA, S.A.
• SEFITEC, S.A.
• GALLERY INVESTMENT AND FINANCE, INC.
• ELAI INVESTMENT, INC.
• POLYCROM N. V. INVESTMENT, INC.
• INVERSIONES MADEPLAX, S.A.
• BETA WESTERLY, INC.
• INVERSIONES RIVALTA, S.A.
• INVERSIONES LEVIKEL, S.A.
• INVERSIONES LUXOR, S.A.
• MARUVIK, S.A.
• OMNIBUS INTERNATIONAL, INC.
• CROWN POINT INVESTEMENTS, INC.
• THOUSAND STARS ENTERPRISES, INC.
• NINGATES INVESTMENTS CORPORATION
• CORPORACION DE INVERSIONES ROSWELL, S.A.
• BIENES RAICES CURUNDU, S.A.
• BANCO AGRO-INDUSTRIAL Y COMERCIAL DE PANAMA (BANAICO), S.A.
• INVERSIONES PEGASUS, S.A.
• HACIENDA LA CORINA, S.A.
• ALIANZA DE SEGUROS, S.A.
• CONCORDE FINANCE AND BUSINESS, INC.
• ATKIN INTERNATIONAL, S.A.
• FINANCIERA GALWAY, S.A.
• PROFESIONALES DE SEGUROS, S.A.
• CLARICIS, S.A.
• OILFIELD SALES & SERVICES-LATIN AMERICAN, INC.
• CONSULTORES AGRO-INDUSTRIALES, S.A.
• INTERCORP, S.A.
• DOCUMENTOS Y DIGITALES DE PANAMA, S.A. -.-
• INVERSIONES TRAVEROL, S.A.
• SUMMA CORPORATION.
• GUIDANCE, INC.
• LES HALLES FINANCE, INC.
• TOWER ISLE INVESTMENTS, S.A.
• CORPORATION HOTELERA CENTROAMERICANA (COTELCA), S.A.
• KENDALL, S.A.
• CORPORACION VALBELLA, S.A.
• YUKA SHIPPING COMPANY, S.A.
• HACELPA, S.A.
• EASTERN CARIBBEAN ZENITH CORP.
• SOCIEDAD ANDINA DE INVERSIONES, S.A.
• CORPORACION FINANCIERA DE ULTRAMAR, S.A.
• METALICLUB, S.A.
• MARKETING DEVELOPMENT SYSTEMS, INC.
• INVERSIONES GALMO, S.A.
• INVERSIONES EL FRENO, S.A.
• ERFOL, S.A.
• CORPORACION ZINAL, S.A.
• INVERSIONES GRAU, S.A.
• OPANAMA, INC.
• MOUNTAINSIDE CORPORATION, S.A.
• INVERSIONES LA CARAVELLE, S.A.
• CORPORACION DE INVERSIONES BLUE & WHITE, S.A.
• SEAMOUNT, INC.
• ROCK SPRINGS INCORPORATED
• DEMCO, S.A.
• CARFA INVESTMENT CO., S.A.
• UNIVERSAL COMPA#IA DE SEGUROS Y REASEGUROS (EN ESPAöOL), Y UNIVERSAL, INSURANCE & REINSURANCE, CO. INC. (EN INGLES)--PROCESO DE LIQUIDACION------
• TROPITONE INVESTMENTS AND FINANCE CORP., S.A.
• LAWDEX INVESTMENTS, S.A.
• QUESTOR CORPORATION, S.A.
• INVERSIONES NAHEL, S.A.
• FELU, S.A.
• CORPORACION DE INVERSIONES HAVILLAND, S.A.
• LAKESIDE CORPORATION, S.A.
• INMOBILIARIA NINFA, S.A.
• DELUXE CHEMICAL INDUSTRIES INCORPORATED
• PENNSYLVANIA INTERNATIONAL, INC.
• VENEZOLANA DE FINANCIAMIENTO E INVERSIONES, INC.
• GALVESTON CORPORATION, S.A.
• INVERSIONES LAYACO, S.A.
• GENERAL STORES OF NEW JERSEY, INC.
• PURCHASING AND EXPORT CO. OF PANAMA (PECO), S.A.
• FINANCIERA VALHALLA S.A.
• INVERSIONES TORRICELI, S.A.
• MOBILE NAVIGATION, S.A.
• CORPORACION KILIMANYARO, S.A.
• BOURNVILLE INVESTMENTS, S.A.
• EUPANA LACU INVESTMENT CORPORATION
• GALISSA COMPANIA MARITIMA, S.A.
• TRIMAR S.A.
• TRIDEX PANAMA S.A.
• SAINT GERMAIN DESING CORPORATION.
• AMPALA FINANCIAL INC.
• MARKEY LATIN AMERICA, S.A.
• SAMCO INTERNATIONAL S.A.
• U. ZIP INTERNATIONAL, S.A.
• INVERMUNDO PANAMA, S.A. ..-
• FAP INVESTMENTS INC.
• ALMIRANTE NAVIGATION CORPORATION, INC.
• FINANCIERA INTERNACIONAL DEL PACIFICO, S.A.
• PANAMANIAN ADMINISTRATION AND INVESTMENT CORPORATION
• PAN AMERICAN & OVERSEAS FUND, S.A.
• RADIO MIL, S. A.
• COLON ENTERPRISES SHIPPING, S.A.
• DISTRIBUIDORA DE BELLEZA, S.A. (DIBESA)
• FINANCIERA DE TRANSPORTES EN AMERICA LATINA, S.A. (FITAL)
• MATERIALES Y EQUIPO DE CONSTRUCCION, S.A.
• VAUDEVILLE INVESTMENTS,S.A.
• REDWOOD FINANCE & INVESTMENTS CORPORATION, S.A.
• SCENTIA, S.A.
• LOTE NO.10 PBV, S.A.
• YEREVA DE INVERSIONES, S.A.
• ALVERDI, S.A.
• PLANTACIONES PLAYA VENADO, S.A.
• GAMING PROPERTIES OF PANAMA,INC.
• COMERCIALIZADORA TORICO, S.A.
• NATURAL RESOURCES, INC.
• CORPORATIVA DE DESARROLLO, S.A.
• PLOVER INVESTMENTS, INC.
• DESARROLLO BAHIA BLANCA S.A.
• EMPRESAS BICOCAS, S.A.
• DAURO ENTERPRISES ,INC.
• ADMINISTRADORAS DE SERVICIOS Y CONSULTORIAS, S.A
• ORI ENTERPRISES, INC.
• AGORA CASCO VIEJO HOLDINGS S.A.
• INVERSIONES VILLA MARINA ,S.A
• CLOWN FISH & CHIPS INC.
• SISTEMA DE PANELERIA LIGERA, S.A.
• INMOSALCEDA, S.A.
• RJS INVESTMENT ,CORP
• CAFE LA BU,S.A
• CORDEL ALLIANCE, INC.
• DARDEN OVERSEAS, INC.
• INVERSIONES PERSEPOLIS, S.A.
• TECNO ASESORA AGRICOLA,S.A.
• DECATUR SERVICES,INC.
• WESTBOARD BUSINESS ,INC.
• UYALI INTERNACIONAL, S.A.
• POMMANDER ALLIANCE CORP.
• DATA SYNERGY TECHNOLOGY, INC.
• LUDWING HOLDINGS, INC.
• NEGOCIOS LA COSTA, S.A.
• CONSORCIO NURICEL, S.A.
• ENCHANTED CORP.
• VALERIAN INVESTMENTS,INC.
• CIAMONTE, CORP.
• EXTERA BUSINESS, INC.
• SOCIEDAD ADMINISTRADORA INTERAMERICANA, S.A.
• BASILWORTH CORPORATION
• HENLEY & PARTNERS PANAMA, S.A.
• ARLOW CAPITAL, INC.
• CAPRI OVERSEAS SERVICES, CORP.
• CRISTIL ENTERPRISES, INC.
• MEDSYS INTERNATIONAL S.A.
• BIOSYS INTERNATIONAL S.A.
• NOVA GALAXIES, CORP.
• FACTORAJE CENTROAMERICANO INTEGRAL EN LINEA, S.A. "FACIL FACTOR"
• FISTER UNION INVESTMENT CORP.
• GARCIA & BODAN, S.A.
• MIDA PACIFICA INVERSIONES, S.A.
• AKIWA HOLDING CORP.
• ALLIED PARTNERS, INC.
• ISTHMIAN CAPITAL INVESTMENTS, S.A.
• MERCATEL, S.A.
• VERITEL CORP.
• TAI-NET, INC.
• KOLMAX, INC.
• NEW ROSE CORPORATION,
• MAWSON HOLDINGS, S.A.
• EMPRESAS PINOMAR, S.A.
• CLIFF MOUNTAIN, INC.
• FRESHFIELD DEVELOPMENT INC.
• TRINITY ISLAND CORP.
• COMPAöIA PANAMEöA DE JUEGOS, S.A.
• SATURN CAPITAL CORP.
• CHAPLIN INVESTMENTS, INC.
• INVERSIONES LAZAREY, S.A.
• OLEIROS, S.A.
• GREATER PLAINS SECURITIES, INC.
• DIRECT ENTERPRISE, CORP.
• CARNEGIE CAPITAL GROUP, S.A.
• JDCIP HOLDING CORPORATION
• F.F.A.V. INVESTMENT CORP.
• KLIMOV LATINA, INC.
• ECO-RESOURCES, INC.
• UZBEKAN ENTERPRISES, INC.
• MIRACLE CAPITAL CORP.
• PLANET FINANCIAL CORP.
• HONG KONG DREDGING CORPORATION.
• PANAMA PROPERTIES 2000, INC.
• WINDSORTREE, CORP.
• ANTARTIC CAPITAL CORP.
• VERIOX CORP.
• LASIK EYE NET, S.A.
• BELMONDO CORPORATION
• INMOBILIARIA PENELOPE, S.A.
• SOLANA GLOBAL, S.A.
• CENTRO COMERCIAL MULTIPLAZA, S.A.
• ALMACENAJES Y ADMINISTRADORA DE ARCHIVOS, S.A.
• INMOBILIARIA FIELDS, S .A.
• GALIA FINANCIAL GROUP, INC.
• BYASA, S.A.
• PARTNERS FINANCIAL GROUP, S.A.
• MORTI CORPORATION
• GRUPO VILLAZUL, S.A.
• FAR EAST MANAGEMENT, S.A.
• PANA-SOL DEVELOPMENT, CORP.
• EUROMOLDURAS, S.A.
• FINANZAS CINCO ESTRELLA S.A.
• EMPRESAS NAYARIT, S.A.
• INTAGLIO INVESTMENTS, INC.
• HARRODS INVESTMENT CORP.
• JOHN ABLE & CO. INC.
• WEST MORLAND CORPORATION
• TAMARIND INVESTMENTS INC.
• EMPRESAS KIRIBATI, S.A.
• FRENCH - IN WORLD CORP.
• HISPALIS FINANCIAL CORPORATION
• INVERSIONES TUNISIA, S.A.
• INVERSIONES TUNEZ, S.A.
• TRAJAN INVESTMENTS, INC.
• FAWN OVERSEAS, CORP.
• MUNDIAL DE INVERSIONES, S.A.
• MEDIPLUS, S.A.
• LATINA AVIA, INC.
• SERVIAVIATRANS PANAMA, S.A.
• NORTH POLE INVESTMENTS, INC.
• PUERTO ANGEL INVERSIONISTA, S.A.
• ANAHEIM ENTERPRISES, INC.
• RAINFOREST CORPORATION
• EAST RIDING CORPORATION
• KINETIC FINANCIAL CORP.
• EURO AMERICAN PANAMA ASOCIADA, S.A.
• KATMANDU TRADING,INC.
• COMERCIALIZADORA DE ALUMINIO, S.A.
• PRAGA, S.A.
• NAVIX HOLDING, INC.
• REPOSSESSION,INC
• INTER LATIN AVIATION LEASING CORP.
• AVANT GARDE ENTERPRISE OF MANAGEMENT, CORP.
• BEST MANAGEMENT COMPANY, S.A.
• DIGAMMA C., INC.
• INTER PLANETARY ENTERPRISES, INC.
• HELMAR EXPORT AND IMPORT, S.A.
• FELTRON HOLDINGS, INC.
• NORSTROM GROUP, INC.
• MARVEL COMPANY OF INVESTMENTS, INC.
• IRIDIUM DEVELOPMENT CORP.
• SERVICIOS GUINARD-AVILA, S.A.
• DYNASTY SERVICES LIMITED, S.A.
• PARK LANE CONSULTANT, INC.
• MARKEL FINANCIAL CORP.
• KOLIMA TRADING INC.
• PARDO INVESTORS INC.
• INVERSIONES PARQUE REAL S.A.
• AUSTRALIS INVESTMENTS, INC.
• ODESSA GLOBAL CORPORATION.
• FINANZAS DIVERSAS, S.A.
• VIGILANT INVESTMENTS S.A.
• SAFFERY CAPITAL, INC.
• TIELA FINANCIAL, INC.
• NATURAL RUBBER TRADING CORPORATION.
• DERF, S.A.
• EMPRESAS UNICORNIO, S.A.
• ZANIA OVERSEAS CORP.
• SOLWAY, S.A.
• CRISOL DEVELOPMENT INC.
• CEDRIC SECURITIES, INC.
• PILOVA, S.A.
• INVERSIONES URDESA S.A.
• INMOBILIARIA BOGOTA, S. A.
• INMOBILIARIA BOGOTA, S. A.
• DEGAL INVESTMENT INC.
• DESARROLLO RIO DORADO S.A.
• MORNING DEVELOPMENT CORP.
• MATRIX SECURITY CORP.
• MONTEMAR INTERNATIONAL, INC.
• PANA BANANAS, S.A.
• CAPITALES COMERCIALES S.A.
• TIELA PROTECTION, INC.
• TIELA INVESTORS, INC.
• HACIENDA EL CERRO S.A.
• SUPER HOLDING, S.A.
• ORGANIZACION INDUSTRIAL S.A.
• PADRASTRO INC.
• INVERSIONES MAR ROJO, S.A.
• CELESTINE INVESTMENTS, INC.
• MOJAVE ENTERPRISES, INC.
• DERELEX, S.A.
• LEGACY WORLD CORP
• TRIDENT WORLD CORPORATION
• TIGER FINANCIAL, CORP.
• INVERSIONISTA UNO, S.A.
• FAIRFIELD SHIPPING CORPORATION
• COSMETICOS INDUCOR, S.A.
• SURAMERICANA DE INVERSIONES, S.A.
• AZURE INVESTMENTS, INC.
• LANUSEI OVERSEAS, INC.
• MEGAPOLIS, S.A.
• TRACY INVESTMENTS, INC
• YUMA DEVELOPMENT, INC.
• URBANIZACION DIAZ S.A.
• PERSEUS FINANCIAL CORPORATION
• INVERSIONES VISMAR, S.A.
• BAJADA DEL öOPO, S.A.
• CIBAN CORPORATION.-
• CORPOFINA S.A
• NAUTILUS FINANCIAL INC.
• SAVALI INTERNATIONAL, INC. -.-
• CORREDORES DE OCCIDENTE S.A
• IMPORTACIONES Y EXPORTACIONES PIRAMIDE, S. A.
• RIESLING INTERNATIONAL CORP.
• TONYA INTERNATIONAL, INC.
• VARNA CAPITAL INC.
• RIVERINA CAPITAL, INC.
• PERLAN INVESTMENT, INC.
• OPERADORES AEREOS, S.A.
• FARMAVILA, S.A.
• SARIGUA INVESTMENTS INC.
• COMPAöIA ALBARES S.A.
• ESTORIL DEVELOPMENT INC.
• BREMER INC.
• ROBELIS S.A.
• SERCEM S.A.
• BIBA OFF-SHORE FINANCIAL INVESTMENT CORP -.-
• OSLO FINANCIAL INC.
• ACHUZAT BAYIT S.A.
• EUROPEAN PETROLEUM CORPORATION INC.
• BAKER EASTERN S.A.
• INVERSIONES LUTAI S.A.
• TECNIGEST S.A.
• CHARTERHALL GLOBE TRADING COMPANY LIMITED INC.
• CALABOZO TRADING S.A. -.-
• COMPTOIR PANAMERICAIN SIDERUGIQUE CORPORATION
• PHARMAMED, S.A.
• INMOBILIRIA DUBEL, S.A.
• INVERSIONES BALI S.A.
• COMPANIA INVERSIONISTA DEUCALI, S.A.
• COMPANIA LARIEL, S.A.
• COMPANIA OMAPA, S.A.
• GRAN BOLSA DE VALORES DE PANAMA, S.A.
• ASTRON ENTERPRISES INC.
• DESARROLLO LOS ROQUES, S.A.
• SILBULSA, INC.
• NASILIF,S.A.
• EMPRESAS CARAMELY,S.A. .-
• COMMERCE OF FLOWERS, INC.
• SOMERSET TRADING, INC.
• ROCALLA DEVELOPMENT, INC.
• AVICOLA SAN MARTIN, S.A.
• LIMER OVERSEAS, INC.
• ABRENTE HOLDINGS, INC.
• F. ICAZA Y CIA. (DAVID) S.A.
• GRUPO INTER ANDINO, S.A.
• INVERSIONES Y FINANZAS CALIDAS, S.A.
• CASIMIR INTERNATIONAL, S.A.
• ROSSLAND INC.,
• GODELAR CORREDORES LATINOAMERICANOS, S.A.( EN ESPAöOL)Y GODELAR LATINAMERI- CAN BROKERS CORP.( EN ING LES).-
• SHELBY NAVIGATION PANAMA S.A.
• BURKETOWN, INC.
• INVERSIONES Y FINANZAS SULA, S.A.
• BANQUE NATIONALE DE PARIS (PANAMA) S.A.
• INVERSIONISTA ESTIVAL, S.A.
• CORPORACION DIXIE, S.A.
• TIMOR DEVELOPMENT CORPORATION
• EL PAUSILIPO, S.A.
• AMAZONAS HOLDINGS, INC.
• INMOBILIARIA AGRICOLA, S.A.
• MOUNTAIN STATES HOLDING CORP.
• SCAMANDER, S.A.
• SOCIEDAD RIO BLANCO, S.A.
• ECIR, INC
• ACONCAGUA, S.A.
• HUDSON, INC.
• FINLATIN TRADING, INC.
• PRODESARROLLOS URBANOS, S.A.
• ROLAMATIC INVESTMENT, INC.
• CORPORACION RALICO, S.A.
• FORTSCHRITT A.G. INC.
• INVERSIONES PLAYA MEDIA LUNA, S.A.
• XIDEX COMMERCIAL AND FINANCIAL,INC.
• FRATERNITY FINANCE, INC.S
• DENTON DEVELOPMENT, INC.
• CLUB SUNRIDGE VAIL/BEAVER CREEK N-101 CORP.
• CLUB SUNRIDGE VAIL BEANER CREEK P-201 CORP.
• CLUB SUNRIDGE VAIL BEAVER CREEK P-301 CORP.
• CLUB SUNRIDGE VAIL/BEAVER CREEK E-204 CORP.
• ORGANIZACION SEGUROSCA INTERNACIONAL, S.A.
• SOCIEDAD NITRAL, S.A.
• SOCIEDAD DOMEYCO, S.A. -.-
• ONTARIO ENTERPRISES, INC.
• DAMILTON FINANCE ENTERPRISES, INC.
• FINANCIERA ORLASA, S.A.
• TROMELIN TRADING INC.
• FREEMONT BUSINESS, INC.
• DUCIE ISLAND ENTERPRISES, INC.
• ONEONTA FINANCIAL, INC.
• INVERSIONES HATO ESCONDIDO, S.A.
• URBANIZADORA VILLA DE LAS FUENTES, S.A. -.-
• RED MONTGOMERY INTERNATIONAL, CORP.
• NEW LAURIE WORLD INVESMENT, CORP.
• CHIVILCOY FINANCIAL INC.
• NEENAH DEVELOPMENT CORP.
• GREYMOUNT DISCOVERY INC.
• YAMARTEC CORPORATION.
• SOCIEDAD FINANCIERA MEDESIS, S.A.
• GREAT MARQUESA HOLDING CORP.
• COMERCIAL VILLA CENTRAL, S.A.
• FLEMINGSBURG INVESTMENTS, S.A.
• TRAVERSAY WORLD INTERNATIONAL, INC.
• RISARALDA, S.A.
• FINANCIERA EMPERADOR, S.A.
• CONTRANSA, S.A.
• OSEL HOLDING, INC.
• SPRING LIGHT CORPORATION, INC.
• CEDAR FALLS INVESTMENTS, S.A.
• OPERACIONES SAN ISIDRO, S.A.
• NAVIERA RIO SUR, S.A.
• CENTRAL DE INVERSIONES MARTINA, S.A.
• ZILDEMEX CORPORATION
• COMPAöIA GENERAL DE PROMOCIONES, S.A.
• COMERCIALES ANAY, S.A.
• FARCHILD INVESTMENTS CORP.,INC.
• GIDGET DEVELOPMENT, INC.
• KITWE PARK INTERNATIONAL, CORP.
• NAVIERA GRAN CANAL, S.A.
• OPERACIONES MOLDAVIA, S.A.
• QUIROL INVESTMENTS, INC.
• ESTREMOZ TRADING, INC.
• SIZEMORE OVERSEAS CORP.
• IMPERIAL LAKE DEVELOPMENT, INC.
• TUCANOL FINANCE CO., INC.
• INMOBILIARIA AMAVAR, S.A.
• ROSENEL ENTERPRISES, INC.
• HOWELL COMMERCIAL INC.
• SOCIEDAD FINANCIERA DABONEY, S.A.
• INVERSIONISTA PINIOS, S.A.
• UNION OF NATIONAL ORGANIZATION, INC.
• INMOBILIRIA SANTA INES, S.A.
• GRUPO TRACTOMOVIL, S.A.
• CORPORACION BAS, S.A.
• AMERICO EUROPEA DE PUBLICACIONES ESPECIALIZADAS,SOCIEDAD ANONIMA., (AMERICO -EUROPEA, S.A.)
• INVERSIONES CRISTIZABAL S.A.
• EDICIONES DE CENTRO Y SUR AMERICA, S.A.
• MARIPOSA INTERNATIONAL, S.A.
• ASSA CREDITO, S.A.
• ITARSI INVESTMENTS, S.A.
• PIAMONTE OVERSEAS, INC.
• CONFERENCE MANAGEMENT SYSTEMS, S.A.
• SHEROB TRADING, CORP
• JAKE TRADING, CORP.
• SURGICAL SERVICES, INC.
• WAXELCO TRADING, INC.
• PENTHEUS, S.A.
• INVERSIONES YAMIL, S.A.
• ANADY ENTERPRISES, INC.
• ROSIGRA OVERSEAS, INC.
• NEW CASTLE COMMERCIAL CORP.
• RISDON MARITIME PANAMA, S.A.
• MONICA INVESTMENT, CORP.
• DRAKE DEVELOPMENT CORPORATION. (L.DE R.)
• YERCOL, S.A.
• INMOBILIARIA DANI-B, S.A.
• LUIGI, S.A.
• FRALEX, S.A
• JUANITILLA, S.A
• ACEJOTA, S.A. -.-
• VELYORK, S.A.
• PANAFLORES, S.A.
• MARALEX, S.A.
• ALEXAMAR, S.A.
• WASHINGTON EXPORT ENTERPRISES, INC.
• CORPORACION DE INVERSIONES CHEMIPAC, S.A.
• NEWFOUNDLAND RESEARCH LABORATORIES LTD., INC.
• INTERMERICAN BROKERS, S.A.
• TRAPEZA, INC.
• INVERSIONISTA ESTELAMARI, S.A.
• VARARIAS, S.A.
• PANAPARTES, S.A.
• NETEIZURA CORPORATION.
• VELMAVIS, S. A.
• CORPORACION DE INVERSIONES REMOCI S.A.
• CULTIVOS GARICIN, S.A. .
• LUMKAR INVESTMENTS,INC.
• YODAVI INTERNATIONAL, INC.
• CORPORACION DE INVERSIONES LIREYOL, INC.
• HAFIZA INVESTMENTS, INC.
• CARIBBEAN MANUFACTURING CO., S.A.
• SADURNI ENTERPRISES, S.A.
• AVRIL TRADING CORPORATION.
• REALCO MANAGEMENT COMPANY, S.A.
• BIENES RAICES GUARISA, S.A.
• INMOBILIARIA GUARISA, S.A.
• PALERMO, S.A.
• INVERSIONES GUARISA, S.A.
• INVERSIONES KARAOBA, S.A.
• BATUMI, S.A.
• SOCIEDAD VENICE, S.A.
• INMOBILIARIA FORD S.A.
• AJO INTERAMERICAN TRADING, CO.
• OPILKA BAY, INC.
• NISIBIS, S.A.
• AJO TRADING COMPANY, INC.
• INMOBILIARIA BETANIA, S.A.
• COMPANIA ANACONDA, S.A.
• TYNDALL INVESTMENT CORP. -.-
• GRAMARCOL, S.A.
• FINCAS TROPICAL, S.A.
• SOCIEDAD DE INVERSIONES TIPALCO, S.A.
• ZIBRALCO, S.A.
• RESIMCO HOLDING, INC.- -.-
• CORPORACION DE INVERSIONES SOLANGEL, S.A.
• INMOBILIARIA MAHELI, S.A.
• SUNLANSING CORPORATION INC.
• GLEAM WHITE CORP.
• CORAL KIRK INVESTMENTS, INC.
• ALEJANDRO HOLDINGS, INC
• PINE RIVER INVESTMENTS, S.A.
• ORTONVILLE INVESTMENTS, S.A.
• BIENES RAICES MARAK, S.A.
• ENLIZA, S.A.
• INVERSIONES CLEVAL, S.A.
• INVERSIONES VALCLEM, S.A.
• ZAMCO HOLDING COR.
• SERVICENTRO AL, S.A. -.-
• JOULTY INTERNATIONAL, S.A.
• INVERSIONES PROSISTOL, S.A.
• GRUPO COMERCIAL IRAQUERE, S.A. _-.-
• SERVICENTRO LIDO, S.A.
• SERVICENTRO DIVISA, S.A.
• SERVICENTRO MIRAFLORES, S.A.
• SERVICENTRO VIA BRAZIL, S.A.
• SERVICENTRO URUGUAY, S. A.
• SERVICENTRO LOS CACIQUES, S.A.
• SERVICENTRO SAN GABRIEL, S.A.
• SERVICENTRO VILLA GUADALUPE, S.A.
• SERVICENTRO UNIVERSIDAD, S.A. --.-
• SERVICENTRO SAN JOSE, S.A.
• SERVICENTRO SAN PEDRO, S.A.
• SERVICENTRO BALBOA, S.A.
• SERVICENTRO HATO PINTADO S.A.
• SERVICENTRO PANAZONE, S.A.
• SERVICENTRO CARRASQUILLA, S.A.
• SERVICENTRO MORELOS, S.A.
• SOCIEDAD LIPACO, S.A.
• CORPORACION CINTIANA, S.A.
• CORPORACION ULTRAWEST, S.A. -.-
• ZUMARIL S.A.
• TEMERAIRE, INC.
• GENESIS INTERNATIONAL INC. -.-
• DIDIMET INTERNATIONAL CORP.
• GRUPO CANAJAGUA SUR, S.A.
• GRUPO COMERCIAL SAN MARCOS, S.A.
• CUMMINS PANAMA, S.A. (CUMPA, S.A.) -.-
• NERIALI, S.A.
• MLG, S.A.
• QUIQUE, S.A.
• ANABRU, S.A.
• KAROJAMI, S.A.
• GALIMAR CORPORATION, S.A.
• BIRMINGHAM MERCHANT, S.A.
• DILSART FINANCIAL, INC.
• GLOBAL TRADE UNLIMITED, S.A.
• JORCHET,S.A.
• INMOBILIARIA Y FINANCIERA LORISEC, S.A.
• INVERSIONES PUENTES DE PIEDRA, S.A.
• LIAREY OVERSEAS, INC.
• MAUKIRA INVESTMENTS, S.A.
• PICAREL CORPORATION, S. A.
• PANMAR TRADING LIMITED S.A. -.-
• LUKAMOR COMMERCIAL CORP.
• PROMOTORA DE SERVICIOS PUBLICITARIOS, S.A.
• CAVALLY INVESTMENTS, INC.
• KEIDA ENTERPRISES, INC.
• IMPULSE DEVELOPMENT,INC.
• TRADEX OF NEW JERSEY INC -.-
• UNITED FRUIT & FORESTRY CORPORATION.
• NEGOCIOS SAVOY, SA.
• FAST AIR ENTERPRISES, INC.
• EMPRESAS EL COCAL, S.A. -.-
• TURIOL DEVELOPMENT, INC.
• EMPRESAS MADREPERLA, S.A.
• LEVIS MANAGEMENT CORPORATION
• JALNS COMPANY INC. -.-
• OLIMPO INTERNATIONAL FINANCE, INC.

Agent

• RADIO HORIZONTE, S.A.
• AGENCIA UNIVERSAL DE DISTRIBUCION, S.A.
• CASA DE EMPENO EL ISTMO, S.A.
• SUPER ALIMENTOS, S.A.