DIEGO ALONSO DE LA GUARDIA

Director

• RILASA HOLDINGS, INC.
• RUDOLF DIESEL TRAINING CENTER, INC.
• DIESEL ENGINE SERVICES(PANAMA), S.A.
• CALLAWAY BUSINESS, INC.
• BIENES RAICES LA PLAYA RESORT, S.A.
• NAVIERA VENUS, S. A.
• HIDALGO, S.A.
• NAVEGO PANAMA,S.A.
• KAPALUA INC.
• ANDEAN TELEVISION, INC.
• BERIMBU CORPORATION, INC.
• ACROPOLIS NATIONAL INVESTMENTS, S.A.
• ALFONSO HIDALGO E HIJOS, S.A.
• TRIESNA S.A.
• INMOBILIARIA GIRASOL, S.A.
• HILPER INVETMENTS, S.A.
• FERRETERIA INDUSTRIAL ZONA LIBRE, S.A.
• INMOBILIARIA ESTRIPEAUT, S.A.
• CORPORACION MALVISA, S.A.
• INTERFUNDING CORPORATION.
• GRAFER INVESTMENTS S.A
• NORTH ATLANTIC RESEARCH & DEVELOPMENT INC.
• TELEVISION PRINT & COPY, INC.
• INTERMA CONSULTANTS, INC.
• CAMIBET INVESTMENTS AND FINANCE, S.A.
• REFISTAP CARIBBEAN, INC.
• SUPRA INVESTMENT CORP.
• INVERSIONES Y DESARROLLOS URBANOS, S.A. (I.D.U.S.A.)
• AGENCIAS REPRESENTACIONES CENTROAMERICANAS (ARCASA), S.A.
• ADMINISTRACION Y VALORES,SEGUROS, S.A.
• VAN VELSON CORPORATION
• TV SPECIALS, INC.
• NOVELAS DEL ISTMO, S.A.
• ROYAL HOUSE INVESTMENT CORPORATION
• DIELSA, S.A.
• UNIVERSAL COMPA#IA DE SEGUROS Y REASEGUROS (EN ESPAöOL), Y UNIVERSAL, INSURANCE & REINSURANCE, CO. INC. (EN INGLES)--PROCESO DE LIQUIDACION------
• MUEBLES EXOTICOS, S.A.
• CABOT TRAIL INVESTEMENTS,INC.
• MANCUR HOLDINGS, S.A
• GALA REALTY, INC.
• PROMOCIONES INMOBILIARIA PROFESIONALES, S.A. (PIPS A)
• STERLING FUND, INC.
• STERLING GROUP, INC.
• STERLING SECURITIES, INC.
• LATINOAMERICA DE FINANZAS Y PROYECTOS, S.A.
• SOUTH CAPE CORPORATION.
• SKIATOS, INC.
• PETROTERMINAL DE GATUN, S.A.
• TORSOL, S.A.
• CORPORACION DIVERLI, S.A.
• IMPORTACIONES Y EXPORTACIONES PIRAMIDE, S. A.
• ISA & DANI'S HOLDINGS, INC.
• COMISIONES DESARROLLO, S.A.
• CERTIFICADO DE DESCUENTO DE PANAMA, S.A.
• LANIER DEVELOPMENT, INC.
• INVERSIONES TRICAR, S.A.
• REPRESENTACIONES EL GOLFO S.A.
• ROSCAM, S.A.
• EL PAUSILIPO, S.A.
• INMOBILIARIA PORRAS, S.A.
• CAMILO A.PORRAS, S.A.
• PANAMA CANAL FISHERIES, INC.
• OSEL HOLDING, INC.
• LAZARD HOLDINGS S.A.
• HOSPICREDITO, S.A.
• EMPRESA CONSULTORA AUSTRAL, S.A.
• SHERINO ENTERPRISES, INC.
• TELECOM TECHNICAL SERVICES DE PANAMA, S.A.
• TAIKAN INTERNATIONAL SERVICES CORP.
• ALQUILERES Y EQUIPOS ELECTRONICOS, S.A. (ALESA)
• MOVANKA, S.A.
• CONTACTOS E INVERSIONES, S.A.
• TURBO EQUIPMENT SPECIALISTS, INC.
• DES MARINE AND INDUSTRIAL ENGINES, S.A.
• ACTIVOS POTENCIALES, S.A. ......
• DES LEASING INC.
• PPP GENERATING COMPANY,INC.

Subscriber

• BANCO DE GUAYAQUIL(PANAMA),S.A.
• VRL PANAMA, S.A.
• RUDOLF DIESEL TRAINING CENTER, INC.
• DIESEL ENGINE SERVICES(PANAMA), S.A.
• CORPORATION BUNKINA, S.A.
• PRODUCTIVE ASSETS, INC.
• GENERADORA DEL ATLANTICO,S.A.
• LATINAMERICAN TECHNOLOGIES INC. (LATAM)
• TECH AMERICAN ENTERPRISES, INC.
• M & M CENTER,INC.
• OFFSHORE MARKETING, INC.
• INVERSIONES PONCHO, S.A.
• CAP DIRECT CORP.
• PANAMERICAN GAS CORPORATION
• OXNARD LIMITED CORP
• EMPRESAS GASTONIA, INC.
• MARKETING CENTER, INC.
• ADMINISTRADORA TOLUCA, S.A.
• CASCO NUEVO, S.A.
• TENEDORA IMPERIO, S.A.
• EDITORIAL REINA,S.A.
• ISLA DEL ENCANTO, S.A.
• INVERSORA MULTILE, S.A.
• CORPORATIVE MARKETING, INC.
• BIENES RAICES LA PLAYA RESORT, S.A.
• TENEDORA DE ACCIONES, S.A.
• VIVEROS PUBLIC SERVICES GROUP, S.A.
• PUBLIC SERVICES GROUP, S.A.
• KIRK ENTERPRISES,INC.
• SUNWAY DEVELOPMENT,INC.
• TIGER CAPITAL, INC.
• EMPRESAS BALUARTE, S.A.
• SOHO CAPITAL, INC.
• SKY UNIVERSAL, S.A.
• LAYET GROUP, INC.
• SAINT MARIE CAPITAL,INC.
• SAINT JOSEPH HOLDINGS INC.
• SAINT LOUIS HOLDINGS, INC.
• OKLA PROPERTIES,INC.
• TRILUX HOLDINGS, INC.
• DECAILE INVESTMENTS, INC.
• JESSINGER ENTERPRISES, INC
• MERILLO DE INVERSIONES, S.A.
• BALENA ISLANDS, INC.
• ARIAL ACTIVITIES, INC.
• BLOQUE CORPORATIVO, S.A.
• BLANCHE & NOIRE, INC.
• ALANA SERVICES, INC.
• CONSORCIO ATITLAN, S.A.
• DESARROLLO OLDEMAR,S.A.
• INVERSIONES RIDAURA,S.A.
• KANVA OVERSEAS, INC.
• IRISAVAL S.A.
• PRIMROSE DEVELOPMENT INC.
• BANDRIDGE INVESTMENTS, INC.
• PICHULINOS, CORP.
• TOTONNICAPAN,CORP.
• OSTUNCALCO, S.A.
• EMPRESA DE SERVICIOS PUBLICOS ESPECIALIZADOS,S.A.
• WILMAR CAPITAL INC.
• G-TAN DEVELOPMENT, INC.
• VILVET CONSULTANT,INC.
• NUKLEO RETAIL, CORP.
• PARK INVESTMENT & FINANCE INC.,
• DUTARY HORNA, S.A.
• NAVIERA VENUS, S. A.
• GRADIENT, S.A. -.-
• BUSINESS PLANNING CONSULTANCY SYSTEMS, S. A.
• EVINRUDE INTERNATIONAL, S. A.
• SOUTHERN SPECIALTY INTERNATIONAL, INC.
• GEMINI GROUP INC.,
• ARUBA FINANCE HOLDING CORPOPATION -.-
• ORELLI, INC.
• CONTRAC OCEAN SHIPPING TRANSPORT COMPANY (COST LINE),S.A.
• INSTALACIONES AUTOMOTRICES, S.A.
• TALONIER INTERNATIONAL INC.
• TECNOAGUAS,S.A.
• LEOPAN INTERNACIONAL, S.A.
• CALDERA, SOLANO, MARCAS Y PATENTES, S.A.
• HIDALGO, S.A.
• PERSIAN FINANCIAL INC.
• SOCIEDAD DE INVERSIONES ROYAL, S. A.
• INVERSIONES EL CORTIJO, S.A. -.-
• TAISIA INVESTMENTS INC.
• CARTER, BROWN & FELLEMAN INVESTMENT LTD., S.A.
• WORLD COMMERCIAL & TRADING CORPORATION
• SUMMA CONSULTING CROUP INC.
• MENDFORT SYSTEMS, INC.
• HIGH FINANCING, INC.
• FINANCIERA LOJA, S.A.
• STUD PANAMA, S.A.
• BAHIA TELEVISION SALES CORP.
• ANDEAN TELEVISION, INC.
• LATIN TELEVISION SALES INC.
• BANCO INDUSTRIAL DE VENEZUELA (PANAMA) S.A.
• SAN AGUSTIN COMERCIAL Y SERVICIOS S.A.
• INTERNATIONAL TELEVISION & TELECOMMUNICATIONS, INC.
• FINANCIERA HISPANOAMERICANA, S.A.
• FINANCIERA AMAZONAS, S.A.
• CONSULTORIA Y DESARROLLO DE EMPRESAS (COIDESA), S.A.
• CARIBBEAN CONTRACT SERVICES, INC.
• GREENLEAF SERVICES CORPORATION.
• LA VIE ROSE INVESTMENT,CORP.
• THE EUCALIPTOS INVESTMENT, CORP.
• XEQUIJEL INVESTMENT,CORP.
• CHIGONON INVESTMENT,CORP.
• LAUREANO INVESTMENT,CORP.
• PEPENCHE INVESTMENT, CORP.
• THE FIVE INVESTMENTS GROUP, CORP.
• MEZZANEGO, S.A.
• TIREX GROUP, INC.
• OLIVE GROUP, INC.
• FERRETERIA INDUSTRIAL (CALZADA LARGA) S.A
• CENTRAL AMERICA STEEL CORP
• CONSORCIO INTERNACIONAL DE ACERO, S.A.
• 7G TELECOM, INC.
• FERYC INTERNACIONAL, S.A.
• COMMERCIAL TRADING CORPORATION INC.
• TRADING NATIONAL GROUP INC.
• COMPAöIA DE PESCA PIREUS K S. A.
• COMPANIA DE PESCA ELAS K S. A.
• COMPANIA DE PESCA ATENAS K.S.A.
• WORLD TELEVISION TRADING COMPANY.
• BRAZOS BROOK COUNTRY CLUB, INC / CLUB DE GOLF DE BRAZOS BROOK, S. A.
• SECAY CORPORATION, S. A.
• INVERSIONES VILVER, S.A.
• FIFTH MAY CORPORATION, S. A.
• RIBERA CONTINENTAL, S. A.
• ATLANTIC SIDE HOLDINGS, INC
• PUNTA MALA HOLDINGS, INC
• LEISURETIME SERVICES, S. A.
• CARINAS COMMERCIAL CORPORATION, S.A.
• COMINVEST FINANCE, S.A.
• GRAPPAS INTERNATIONAL, INC.
• GOLDEN VENTURES, INC.
• CHEVANIS INVESTMENTS, S.A.
• AMERICAN AGROPEC, S.A. (AGROPECSA)
• ACROPOLIS NATIONAL INVESTMENTS, S.A.
• IMPORTADORA ESPECIALIZADA, S.A. (IMPESA) -.-
• AGENCIA DE CARGA COLON, S.A.
• ANFIBU INVERSIONES FINANCIERAS PANAMA, S.A.
• DAMAJO CORPORATION, S.A.
• CORPORACION PANAMERICANA DE CAFE, INC.
• ARRENDAMIENTO FINANCIERO DE PANAMA, S.A. -.-
• BAHIA AIRCRAFT, INC.
• CORPORACION FINANCIERA SIGMA, S.A.
• ORIGINALA PETROLEUM INTERNATIONAL, INC.
• FINANCIERA CALVERT, S.A.
• INVERSIONES MUNDIALES EMIR, S.A.
• INVERSIONES DE AMERICA MARA, S.A.
• RAYMA INTERNACIONAL, S.A.
• HEMA FINANCIAL AND INVESTMENT CORPORATION, INC.
• IGLECOM INTERNATIONAL, INC.
• DEGEM INC.
• FRANCISCA, INC.
• SAPPHIRE SECURITIES, S.A.
• CORPORACION MUNDIAL DE FINANZAS, S.A.
• BANCO DE AMERICA CENTRAL, S.A.
• MADISON SHIPPING CORPORATION
• SASAIMA, S.A.
• UNITED BULK TRADING CORP.
• PROVEEDORA EUROPEA, S.A.
• CONSORCIO QUIMICO DE PANAMA, S. A.
• PRODUCTOS DE MERCADEO ESPECIALIZADOS, S.A.
• PISR, S. A.
• BARBAROSSA INVESTMENTS, INC.
• TELAT, S.A.
• ICSA INVESTMENT CORPORATION, INC.
• OLLIS ENTERPRISES, S.A.
• SHERBORNE INVESTMENTS, S.A.
• PAT FINANCE AND TRADING COMPANY PANAMA, INC.
• MULLIN, INSPECCIONES DE PETROLEO (PANAMA), S.A.
• SUN CITY, S.A.
• HARNESS, S.A.
• TRANSAMERICA INTERNATIONAL, S.A.
• SCAN SHIP ENGINEERING CORPORATION.
• PAN SHIP REPAIRS & CONSULTANTS, INC.
• CARIBBEAN MARITIME SERVICE, INC.
• CARIBBEAN MARITIME SUPPLY, INC.
• CONTASOL, S.A.
• OCEANRIVER COMMERCIAL CORPORATION, INC.
• LAKER NATIONAL CORPORATION, INC.
• SUNRAYS COMPANIA NAVIERA, S.A.
• PROMOTORA TEXTIL DE OCCIDENTE, S.A. (PROTEO INTERNACIONAL, S.A.)
• J. C. ENTERPRISES, INC.
• INTER RIO TRANSPORTES, S.A.
• TRIESNA S.A.
• INMOBILIARIA GIRASOL, S.A.
• INVERSIONES ORQUIDEA, S.A.
• INMOBILIARIA MAYARI, S.A.
• DELANY, INC.
• CENTRAL AMERICAN INDUSTRIAL GASES, INC.
• CIRO INDUSTRIES, S.A.
• INTERNATIONAL SERVICES OVERSEAS, INC.
• HACIENDA EL PALMAR, S.A.
• INTERNATIONAL WORLD FINANCIAL CORPORATION.
• HAAGEN INVESTMENT COMPANY, S.A.
• SINCRON PLAZA, S.A.
• CIRCLE L INTERNATIONAL., INC. (CIRCLE L).
• JUNGLE GOLD MINING CO. OF PERU INC SOUTHERN JUNGLE
• SOUTHWESTERN PERU GOLD MINING CO., (SOPEGO)
• YEDA CORPORATION, INC.
• SWISS AMERICAN HOLDING CO., S.A.
• CONSTRUCCIONES Y DEMOLICIONES MELAIS, S.A.
• M. & B. TOYS, S.A.
• VIDEO Y SONIDO, S.A. (VIDESON, S.A.)
• SINCRON INTERAMERICA, S.A.
• MAGNUM HOLDINGS PANAMA, S.A.
• DERANA & COMPANY LTD. INC.
• TRADE CONTINENTAL HOLDINGS, S.A.
• CARIBEAN AMERICAN HOLDINGS, S.A.
• CREDOMATIC DEL CARIBE, S.A.
• CREDIT CARD FINANCING CORPORATION.
• TOTAL INVESTMENT AND TRADING COMPANY, S.A.
• CONSULTORIAS Y SISTEMAS, S.A.
• EMPRESA FINANCIERA COMERCIAL, S.A. (EFICO, S.A.)
• MAREX OVERSEAS INC
• BIWATER PANAMA, S.A.
• MIGAN CONSTRUCTION CORP.
• GALAXIE FIDUCIARY INVESTMENTS CORPORATION
• VARISTY CORPORATION, S.A.
• SISTEMAS GRAFICOS DE PANAMA, S.A.
• OSWEGO TRANSFEREE CORPORATION, S.A.
• RESTON MARITIMA, S.A.
• INMOBILIARIA ESTRIPEAUT, S.A.
• BULK MARINE TRADING CORP.
• LICLIC, S.A.
• INMOBILIARIA RENACER, S.A.
• URABE, S.A.
• TICAL TRADING CORPORATION
• ANACAL, S.A.
• CAPITOL FIDUCIARY INVESTMENTS CORP.
• MARLIN INTERNATIONAL HOLDINGS, S.A.
• INTERNATIONAL SPECIALITY FIREARMS, S.A.
• NEWLAND INTERNATIONAL HOLDINGS, S.A.
• ORMAND INVESTMENTS CORPORATION, INC.
• INTERFUNDING CORPORATION.
• LAFET-MARINE, INC.
• CHARLES RIVER INVESTMENTS, INC.
• OLIMAC S.A
• BOSTON MERCHANT FINANCING CORPORATION
• GRAFER INVESTMENTS S.A
• INDUSTRIAL & MINING SUPPLY INTERAMERICA CORP.-IMS INTERAMERICA CORP.
• EMPRESAS DE INVERSIONES, S.A.
• EMPRESAS DE BIENES RAICES, S.A.
• IBERO VISION, S.A.
• PROMARK INTERNATIONAL CORPORATION, INC.
• SOCIEDAD DISTRIBUIDORA DE COSMETICOS, S.A.
• MIGIMILY, S.A.
• ROGIGE, S.A.
• NORTH ATLANTIC RESEARCH & DEVELOPMENT INC.
• BAC FINANCIAL CORPORATION, INC. -.-
• EXTRAVAGANZA, S.A.
• ARCHIE, S.A
• CAPITOL AMERICAN FINANCIAL CORP., INC.
• TIVOLY ENTERPRISES CORPORATION INC.
• VENILET INVESTMENTS CORPORATION INC.
• INTERNATIONAL COAST CORPORATION INC.
• MUNDIAL DE VIAJES, S.A. (EN ESPAöOL) Y WORLD WIDE TRAVEL INC. (EN INGLES)
• CHEMICAL SHIPPING CORPORATION.
• ROSSGLEN HOLDINGS, S.A.
• FICSA INVESTMENTS, INC.
• ARCHIE ENTERPRISES, INC,
• VALVERDE OIL CORP.
• BLUEBIRD INVESTMENTS, S.A.
• LYSEBETH INVESTMENTS, S.A.
• INVERSIONES OWEN, S.A.
• INVERSIONES JAMAICA, S.A.
• VALORES INTERCONTINENTALES (PANAMA), S.A.
• RALYD INTERAMERICAN CORPORATION INC.
• VALORES IBEROAMERICANOS, (PANAMA), S.A.
• B.T. NETWORK, S.A.
• AMERICAN MINING & TRADING CORPORATION, INC.
• CONSULTORES ESPECIALIZADOS DE IBEROAMERICA, S.A.
• PANAMANIAN SHIPPING AND OIL TRADING COMPANY, S.A.
• MERIFIN, S.A.
• GERMAN AMERICAN SHIPPING CORPORATION
• COMERCIALIZADORA INTERNACIONAL, S.A. (CINSA)
• INTERMA CONSULTANTS, INC.
• CREDITOS DEL PACIFICO, S.A. (CREDIPAC).
• VENTAS DE EQUIPOS, S.A. (VEDESA)
• REFISTAP CARIBBEAN, INC.
• INMOBILIARIA BERNA, S.A. -.-
• MOTOPARTES Y ARTEFACTOS, S.A.
• HERMANOS ANDINOS, S.A.
• SERVICIOS CONTABLES DE CENTROAMERICA, S.A.
• SOUTHLAND INVESTMENTS, S. A.
• LAS AMERICAS INVESTMENT, S.A.
• VENTAS Y PROYECTOS, S.A.
• INVERSIONES ICAZA GARCIA DE PAREDES, S.A.
• CORPORACION FINANCIERA INVERSA, S.A.
• CANOAS,INGENIERIA Y FINANCIACION S.A.-CANOAS ENGINEERING AND FINANCING CO., INC
• HOENIXP VENTURES, INC.
• TROPICAL ENERGY SAVINGS INC.
• INMOBILIARIA YALTA, S.A.
• CAMADAJO, S.A.
• SUPRA INVESTMENT CORP.
• TOWER CORPORATION LIMITED.
• STAYSAIL TRADING COMPANY, INC.
• LETICIA SERVICIOS DE INGENIERIA, S.A.
• COMPAGNIE LUXEMBOURGOISE DE FINANCES, S.A. (CILFISA)
• PANAMA TUG SERVICES, S.A.
• ARABIAN OVERSEAS CORP.
• AMERICAS INTERTRADE LTD. INC.,
• FINVEST INVESTMENTS AND FINANCE, INC.
• CORPORACION MARITIMA FINANCIERA, S.A.
• GURUD SHIPPING CO., S.A.
• GLOBAL AMERICAS HOLDINGS, S.A.
• FANTAIL SHIPPING CORP.
• INVERSIONES ASADA, S.A. .-
• INVERSIONES SHIMIZU,S.A.
• INVERSIONES BANDO, S.A
• LATIN AMERICAN ASSOCIATED LUMBER INDUSTRIES, INC.
• INTERAMERICAN DEVELOPMENT OF FORESTY RESOURCES, INC.
• DUNLESS HOLDINGS, S.A.
• MOVIES FOR CENTRAL AMERICA AND CARIBBEAN COUNTRIES, S.A.
• ALMACENES GONZALEZ, S.A.
• TALLER DE FLORES, S.A.
• PLANTAS Y FLORES DEL CARIBE, S.A.
• RHEUMAN CORP.
• INVERSIONES ARRIOLE, S.A.
• SOCIEDAD DE INVERSIONES GALAXIA, S.A.
• UNIVERSAL TRAVEL SERVICE, S.A.
• COMPANIA DE INVERSIONES PINACAY, S.A.
• PENHAL INVESTMENT CORP.
• BEAUTIFUL OCEAN INC.
• VARNEY INVESTMENTS, INC.
• MINERAL DEVELOPMENT, S.A.
• T.V. CINE, S.A.
• ADMINISTRACION Y VALORES,SEGUROS, S.A.
• PETROPICO, S.A.
• SAMSUNG PANAMA, INC.
• CASA MERCANTIL DE LAS INDIAS OCCIDENTALES, S.A.
• INTERFINANCIERA DEL CARIBE, S.A. (INCASA)
• ENSILV LIMITED, S.A.
• BRASINCO, S.A.
• NIELREIB INTERNATIONAL CORP.
• COMERCIALIZADORA RIVERSOL, S.A.
• HAMPTON CORPORATION, INC.
• RETURN VENTURES, INC.
• CARIBBEAN YACHTING, INC.
• INTERNATIONAL MANAGEMENT AND ECONOMIC CORP.
• LAKE CITY INVESTMENTS, S.A.
• PANEQUIP, S.A.
• MORY SONAR SHIPPING AND TRADING, S.A.
• NAVIERA PANAMA SUDAMERICANA, S.A.
• EAST WEST INVESTMENT AND TRADING, S.A.
• HINPEL INTERNATIONAL, S.A.
• TV SPECIALS, INC.
• NOVELAS DEL ISTMO, S.A.
• DISTRIBUIDORA KIENER CINCUENTA, S. A.
• GEZIREH, S.A.
• INMOBILIARIA ECONTA, S. A.
• COMERCIAL SANTA CARLA, S.A.
• MIRAVELI FINANCE, INC.
• AGROINDUSTRIAL LAS MERCEDES, S.A.
• STORSHIP, INC.
• V. J. UNION CORPORATION
• SERVICIOS DIRECTOS Y ASESORIA, S.A.
• DESARROLLO QUIMICOS FARMACEUTICOS (QUIDEFA), S.A.
• SAGA SHIPPING AND TRADING, S.A.
• INVERSIONES PARABOLANT, INC.
• PROMOCION EXTERIOR DE PANAMA, S.A.
• TROPICAL SAIL, INC.
• MEDICA INTERNACIONAL, S.A.
• INAMCO DE PANAMA, S.A.
• CONCESIONARIO DEL GRUPO EDITORIAL VISION, S.A.
• REYAN, S.A.
• KREIHO, INC.
• ROYAL HOUSE INVESTMENT CORPORATION
• MARGOT TRADING, INC.
• LIZARD, S.A.
• REA COMPANY, INC.
• TOTAL OILFIELD PROFESSIONAL SERVICES, CORP.
• CATRIJOS, S.A. -.-
• WORLD OVER CONSULTING SERVICE, S.A.
• ALSHAGGA NAVEGACION COMPANIA, S.A.
• SERVICIOS ALMA,S.A.
• TELE-DISTRIBUIDORES, S.A. - TELE-DISTRIBUTORS, S.A.
• REALCO EQUITY COMPANY, INC.
• ROPIFLE PANAMA, S.A.
• SOCIEDAD PANAMENA DE PROMOCION, S.A.
• PANAMA TIME, S.A. FUSIONAN
• DIVERSIFIED INTERNATIONAL CAPITAL CORP. S.A.
• JIMRO S.A.
• AMERICAN TELE-DISTRIBUTORS, S.A.
• IBEROAMERICAN FINANCIAL GROUP, INC.
• PLANTACIONES PLAYA VENADO, S.A.
• ADMINISTRADORAS DE SERVICIOS Y CONSULTORIAS, S.A
• VISTA DEL LLANO, S.A.
• ASESORES Y CONTRATISTAS EN ELECTRICIDAD S,A.
• E CONSULTIN SATELLITE SYSTEMS, INC.
• CASA GANDHI S.A.
• INVERSIONES VILLA MARINA ,S.A
• PROMOTORA SUPERCENTRO EL DORADO,S.A.
• PALM SEED CORPORATION, INC
• TIRIAN INVESTMENTS, INC.
• URIM FINANCE, CORP.
• TECNO ASESORA AGRICOLA,S.A.
• INVERSIONES MONTECHIARI, S.A.
• ETERNYTY ALLIANCE, INC.
• THAIPAN TRADING, INC.
• KIMANDER OVERSEAS CORP.
• UYALI INTERNACIONAL, S.A.
• EMPRESAS BENISSA, S.A.
• THE MIRACLE STAR, INC.
• CORPORACION LOS AZARES, S.A.
• NURICEL DE INVERSIONES,S.A.
• CYPRESS BUNKERING SERVICES,S.A.
• POMMANDER ALLIANCE CORP.
• TERRA NOVA INTER-HOLDINGS INC.
• COBRANZAS DEL ISTMO, S.A.
• INVERSIONES LOGROöO, S.A.
• RUSKIN OVERSEAS, CORP
• CONSORCIO SULEMA, S.A.
• LESTERSHIRE CORPORATION
• THORNAPPLE INVESTMENTS, INC.
• HELENIUM CORP.
• TENEDORA HALIX, S.A.
• MAPIMEL ENTERPRISES, INC.
• COMUNICACIONES Y TECNOLOGIA APLICADA DE PANAMA, S.(COMTECPA)
• KENBUR CAPITAL INC.
• CAPRI OVERSEAS SERVICES, CORP.
• REPUBLIC FINANCE CORPORATION, S.A. (REFINCORP)
• BARU PROPERTIES, INC.
• IPANEMA CAPITAL,CORP.
• FREIBAN COMPANY, S.A.
• DANUBIO BUSINESS S.A.
• BENTEL PROPERTIES INC.
• TECNO BUSINESS, INC.
• DESARROLLO BENALMENA, S.A.
• INTER CANTABRICO, S.A.
• NANTICO, CORP.
• SUNSET ALLIANCE GROUP CORP.
• AKIWA HOLDING CORP.
• SIERRA MAYA, S.A.
• LICOSA TRADING CORP.
• INTERNATIONAL EXHIBITIONS SERVICES, INC.
• ISTHMIAN CAPITAL INVESTMENTS, S.A.
• BOAR CAPITAL, INC.
• CADIME INVESTMENTS CORP.
• GRUPO MINOY,S.A.
• DESARROLLO SABADEL, S.A.
• WHITEWATER BRIDGE, INC.
• LINCE OVERSEAS, INC.
• AVEYRON INTERNATIONAL, CORP.
• LIEN RIVER, CORP.
• FAIRFIED TRADING COMPANY,S.A.
• COMPAöIA PANAMEöA DE JUEGOS, S.A.
• PARKS CAPITAL CORP.
• E & E INVESTMENT CORP.
• TEMBERLEY, CORP.
• AXIE DEVELOPMENT, INC.
• CARNEGIE CAPITAL GROUP, S.A.
• EUCLID ISLAND, CORP.
• PERSIAN INVESTMENTS,INC.
• DESARROLLO LIMAJO, S.A.
• INVERSIONISTAS VELJO, S.A.
• EMPRESAS TRICER, S.A.
• HUNTER CAPITAL CORP.,
• TERRA SOL CAPITAL, S.A.
• STAR TOUCH, S.A.
• MARDEN LIMITED CORP.
• INVERSIONES ANDAMAY, S.A.
• INVERSIONES MADREPERLA, S.A.
• SOUTH GULF INVESTMENTS, INC.
• EMPRESAS LIGURIA, S.A.
• SPARTACUS ENTERPRISES, INC.
• STUART FINANCIAL CONSULTANTS, S.A.
• SISTEMAS TECNOLOGICOS LIMITADOS S.A
• LATIN STAR INC.
• INNOVATIVE TRADE SERVICES, CORP. (ITS)
• B & M V IMPORT Y EXPORT, INC.
• C.E. INVESTMENTS, S.A.
• NEWGROUP, S.A.
• CORINONO, S.A.
• TECNO SISTEMAS LIMITADAS, S.A. (EN ESPAöOL) Y TECHNO SYSTEMS LIMITED, INC. (EN INGLES)
• HEMISPHERE FINACIAL SERVICES LIMITED, INC.
• CDC INVESTMENTS HOLDINGS, INC.
• KEPLER FINANCIAL,INC.
• YAJO GROUP, S.A.
• IMPRESIONES DIGITALES, S.A.
• P.GRAFFE, INC.
• INVERSIONES FIDICAR, S.A.
• INVERSIONES CHACAO, S.A.
• HIGH SEA SUPPORT,INC.
• CSA GROUP PANAMA,INC.
• EVR INVESTMENTS, INC.
• INVERSIONES EL VISO, INC.
• FONDO DE INVERSIONES ALEGRIA, S.A.
• SOCIEDAD DE INVERSIONES CLAUDI, S. A.
• INVERSIONES PUNTA ESMERALDA, S.A.
• TROCKTON PROPERTIES CORP.
• SOCIEDAD MAGREBI DE INVERSIONES, S.A.
• SHANTAR SERVICES INC.
• BRIDGE INFORMATION SYSTEMS PANAMA, S.A.
• SAVVIS PANAMA,S.A.
• PANAMA KULTA,S.A.
• MEDANOSA, S.A.
• MADEIRENSE, S.A.
• ALL CONTAINERS CORPORATION
• MALLENE CONSULTING GROUP INC.
• BYASA, S.A.
• INVERSIONES MAR LUNA, S.A.
• APENNINES FINANCIAL CORP.
• ANANCA INVESTMENTS, INC.
• BORJAS INVESTMENTS, INC.
• BROMBERG CORPORATION
• MAR TIRRENO, S.A.
• URBANIZACIONES DEL PACIFICO, S.A.
• SAN CIRILO HOLDINGS, S.A.
• DESARROLLO E INVERSIONES ESTRATEGICOS, S.A.
• INTERNATIONAL FINANCING DEVELOPMENT CORP.
• CORPORACION DE FINANZAS CARIBE, S.A.
• COTTON TAIL ENTERPRISES, INC.
• BELFRY CORP.
• VANJI DEVELOPMENT, CORP.
• SPARKS INVESTMENT CORP.
• UNITED RESOURCES LTD INC.
• TETLEY INVESTMENT CORP.
• INVERSIONISTA LAS PERLAS, S.A.
• INVERSIONES MANDARINAS, S.A.
• MUEBLES EXOTICOS, S.A.
• INVERSIONES POMERANIA, S.A.
• CABOT TRAIL INVESTEMENTS,INC.
• INMOBILIARIA GEMAVA S.A.
• LOT INVESTMENTS, INC.
• INSTITUTO DE NEUMOLOGIA Y ALERGIA PEDIATRICA, S.A.
• HEIDEKEL, INC.
• AMI GROUP, S.A.
• BANGALORE ENTERPRISES, INC.
• GALA FOUNDERS, INC. (EN INGLES) FUNDADORES GALA, INC. (EN ESPAöOL)
• TEXIMAR, S.A.
• WARRANT FINANCE LIMITED, S.A.
• MANTLEFIELD CORPORATION,
• CENTER FIELD LIMITED,S.A.
• STREAM SEVEN CORPORATION
• FRONDALE HOLDINGS LIMITED,S.A.
• LA PINTA REALTY, CORP.
• ALANI GROUP, S.A.
• LEXINGTON CAPITAL CORP.,
• MAMAMATTY, S.A.
• ANTELOPE INVESTMENTS, INC
• PORT ELIZABETH INVESTMENTS, INC
• INVERSIONES CASTELAMAR, S.A.
• AVANT GARDE ENTERPRISE OF MANAGEMENT, CORP.
• WELSH MART, INC.
• WELSH PANAMA, INC.
• MORAIMA INTERNACIONAL,S.A.
• ADMINISTRADORA DE CARRETERA S.A.
• FINANZAS RAPSODIA, S.A.
• EMPRESA ADMINISTRADORA DE RECURSOS, S.A.
• CAPRI MANAGEMENT, CORP.
• MARKHAM GLOBAL,CORP,
• N.I.C., S.A.
• FINAMEK INTERNATIONAL, S.A.
• MANCUR HOLDINGS, S.A
• INVERSIONES PARQUE REAL S.A.
• TERRA GROUP, INC.
• PROMOCIONES KARLUI,S.A.
• TRINITY SECURITIES, CORP.
• SOCIETE ANONIME DES FLORENTINS, S.A.
• PROMOCIONES HERMES, S.A.
• INMOBILIARIA LA LOMA, S.A.
• TRI-MOON INVESTMENTS, INC.
• MARGEDA INC.
• INVERSIONES HERAJU S.A.
• PROMOCIONES DEL ESTE, S.A.
• INVERSIONES HUMOR, S.A.
• GALA REALTY, INC.
• PROMOCIONES INMOBILIARIA PROFESIONALES, S.A. (PIPS A)
• PILOVA, S.A.
• GLOBAL INVESTMENT AND DEVELOPMENT CORPORATION
• COMERCIALES YOBIRA, S.A.
• INTER WELLAND CORPORATION
• MORNING DEVELOPMENT CORP.
• MATRIX SECURITY CORP.
• MONTEMAR INTERNATIONAL, INC.
• INVERSIONES CAMPO SANTO, S.A.
• INTERAMERICAN SALES INC.
• POWER PARK INTERNATIONAL CORP
• SERVITEL S.A
• INVERSIONES Y FINANZAS JUPITER, S.A.
• PANAMA PAPER PRODUCTS, INC.
• HACIENDA EL CERRO S.A.
• PADRASTRO INC.
• PANAMA HAT COMPANY, INC.
• OLKIRIS INVESTMENTS S.A
• CELESTINE INVESTMENTS, INC.
• PACIFIC NAVIGATOR, S.A.
• INVERSIONES PITAGORAS S.A.
• TIGER FINANCIAL, CORP.
• SOCIEDAD FINANCIERA INTERMIL, S.A.
• IRON WORKS CORPORATION
• INVERSIONISTA UNO, S.A.
• LUNARA INTERNATIONAL, INC.
• FARMACIA SAN FERNANDO, S.A.
• METROPOLIS SAN FERNANDO, S.A.
• STERLING FUND, INC.
• STERLING GROUP, INC.
• LATINA AVIATION LEASING INC.
• A & R PROPERTIES, INC.
• STERLING SECURITIES, INC.
• CELUTEL, S.A.
• LANUSEI OVERSEAS, INC.
• EMPRESAS CENTRAL, S.A.
• METALPLUS, S.A.
• INVERSIONES DEL AIRE, S.A.
• NORTON ADVISORY SERVICES, INC.
• CANTERA EL COCO, S.A.
• MERLYN INVESTMENTS SERVICES CORPORATION.
• INVERSIONES LA CORDILLERAS.A.
• ROYAL AMERICAN CRUISE LINE, S.A.
• HACIENDA COUNTRY CLUB, S.A.
• RESIDENCIAL GERIATRICO SAN FERNANDO, S.A.
• GLASGOW COMMERCIAL CORP.
• HIALEAH CORPORATION S.A.
• JERSEY DEVELOPMENT, INC.
• AMADEUS DEVELOPMENT & FINANCIAL CORPORATION INC.
• ATLANTIC PACIFIC PROPERTIES, INC.
• SIMPLEX PARAGUAYA S.A.
• TEXTILES SAN JUAN, S.A.
• KALAMAI, INC.
• AMERICAN CARIBBEAN GROUP, INC.
• PLANT INVESTMENT INC.
• CORPORACION ROBLEDO S.A.
• PROMOTORA PEDREGAL S.A.
• PASCORP HOLDING, INC.
• C.T.Y. MANAGEMENT, S.A.
• GLOBAL TELECO INTERNACIONAL S.A. (GTI)
• LATIN AMERICAN SUGAR INVESTMENT ENTERPRISES CAMUS CORPORATION
• GUEINLLER CORPORATION
• TRANSPORTE MAPOCHO, S.A.
• CAMPAIGNER NAVIGATION COMPANY LIMITED S.A.
• NUEVA CALEDONIA, INC.
• IMPALA, S.A.
• MONTE GRAMPIANO INC.
• COMPAöIA EBRO, S.A.
• CAPEWALL CORPORATION.
• COMPAöIA SALAMANCA .SA.
• SEVERANCE LIMITED S.A.
• ZIBEL ENTERPRISES S.A.
• MARDI INTERNATIONAL CORP.
• ROSENI CORPORATION.
• STRADA INVESTMENTS, INC.
• TROPICAL WOOD, INC.
• INMOBILIARIA PALENQUE S.A.
• CORPORACION ANGLO-ANTILLANA S.A.
• CORPORACION MIGNON S.A.
• JULIUS INVESTMENTS, S.A.
• INVERSIONES CASANDRA S.A.
• INMOBILIARIA COLIBRI S.A.
• EMPRESAS TRAVIATA S.A.
• PROMOCIONES WESLEY, S.A.
• EDIMBORO, S.A.
• YUMA INTERNATIONAL, INC.
• FRANCO-CARIBBEAN CORP.
• INTEGRAL OVERSEAS LIMITEDCO.
• STAINES FINANCIAL, INC.
• ALQUILERES TECNICOS S.A.
• INSTITUTO DE NEUMOLOGIA Y ALERGIAS S.A. (INASA)
• SOUTH CAPE CORPORATION.
• KINGSVILLE INTERNATIONAL INC.
• SPRING DEVELOPMENT INC.
• THE SEVEN RAYS, INC.
• GALPAN INVESTMENT, INC.
• COMERCIAL RIO SUR, S.A.
• INTERNATIONAL CARIBBEAN FISHING INC.
• INVERSIONES DE VALLARTA, S.A.
• CHICHI INVESTMENT, INC.
• CARIBBEAN PAPER, INC.
• DHL GLOBAL FORWARDING (PANAMA) S.A.
• ARIEL PROPERTIES, CORP.
• XENA PANAMERICANA, S.A.
• ANSON MANAGEMENT, INC.
• ATLANTIC GENERAL ELECTRICAL SUPPLY CORP.
• TRIMAR SERVICES, S.A.
• ATLANTIC TRANSPORTATION SERVICES, INC.
• WINTER FINANCE INC.
• INVERSIONES ARIEL, S.A.
• ANGLO-CARIBBEAN CORP.
• INVERSIONES TOSCA, S.A.
• FINANCIERA CERRO AZUL, S.A.
• SERVICIOS CERRO AZUL, S.A.
• CONSTRUCTORA CERRO AZUL, S..A
• LOIRET GROUP INC.
• LLANOS DE CERRO AZUL, S.A.
• MONTAöA DE CERRO AZUL, S.A.
• BOSQUES DE CERRO AZUL,S.A. NOTA MARGINAL DE ADVERTEN CIA
• HACIENDA DE CERRO AZUL, S.A.
• BIENES Y RAICES PANAMAR S.A.
• HORA CORP.
• REALTY BROTHERS, CORP.
• INMOBILIARIA PANAMAR, S.A.
• O'DAY, S.A.
• ITALIAN CONSULTANT ENGINEERING INC.
• ARKEL DEVELOPMENT INC.
• AQUATOR SECURITIES, S.A.
• DUTY FREE DE PANAMA S.A.
• ARRENDADORA HOSPITALARIA, S.A.
• PROMOCIONES INDIANA, S.A. -.-
• PETROTERMINAL DE GATUN, S.A.
• FIALTA CORP.
• GRUPO UNO S.A.
• GENERAL FOOD PRODUCTS, INC.
• GLOBAL AVIATION SERVICES CORP. (GASCO)
• NELSI DEVELOPMENT, CORP
• QUEBEC TRADING, S.A.
• GRUPO SUPREME, S.A.
• COLFINEX DEVELOPMENT, INC.
• POLIVEN COMPANY, S.A.
• CAROPA INTERNACIONAL, S.A.
• EMPRESA FOGARIL, S.A.
• TORRE TECNICA CONTABLE, S.A.
• MALPAR GROUP, INC.
• TRICO FINANCIAL, INC.
• SEALIFT SERVICES INTERNATIONAL, INC.
• LABORATORIO ESPECIALIZADO SAN FERNANDO, S.A.
• ARALA HOLDING, CORP.
• WILBROOKE INVESTMENTS, INC.
• BRAULIN, S.A.
• S.E.L. CORPORATION.
• EL NORAL, S.A.
• PAN AMERICAN LEASING & SALES SERVICES INC.
• CORPORACION EL NARANJO,S .A.
• INTERAMERICANA DE ARRENDAMIENTO, S.A.
• PRODUCCCIONES EUROAMERICANAS, S.A. (P.E.S.A.)
• HELICOPTEROS DE TOCUMEN S.A.
• BANANIC, INC.
• CUARTO DE URGENCIA SAN FERNANDO, S.A.
• RADIODIAGNOSTICO SAN FERNANDO, S.A.
• HARRINGTON INVESTMENTS, INC.
• SINOK HOLDINGS CORP.
• ELEVADORES PANAMA ,S.A.
• SERVICIO DE PROTECCION AL CREDITO (S.P.C.), S.A. -.-
• LOS HERALDOS S.A
• COTA S.A.
• INDUSTRIAL DE PLASTICOS Y QUIMICOS DE PANAMA, S.A.
• RUBY TANKER CORPORATION
• ENVIRONMENTAL PROTECTION SERVICES INC. -.-
• AGENCIA DE INVESTIGACIONES ESPECIALES 007, S.A.
• KANALOA REAL ESTATE CORP.
• AVIONES ESPECIALIZADOS S.A.
• PRODUCTOS NOBIS, S.A.
• KEVALIA INVESTMENT INC
• IMPORTADORES Y MAYORISTAS DE PANAMA, S.A.
• INVERSIONES LAMINADAS S.A
• SILVER INTERNATIONAL INC
• AVANTI OVERSEAS, INC.
• OCAL CORPORATION.
• VALORES NONZA S.A
• CONSULTORES JURIDICOS S.A
• EMULCO INVESTEMENT CORP
• VAN WAARDHUIZEN BELEGGINGSMAATSCHAPPIJ, INC.
• ABX PANAMA, S. A.
• PALM CARAWAY INVESTMRNT LTD., INC.
• EMPRESAS OPEL S.A.
• ISA & DANI'S HOLDINGS, INC.
• MEDIA INTERNATIONAL HOLDINGS, INC.
• SUPRA HOLDINGS, CORP.
• PRIMERA BOLSA DE VALORES DE PANAMA, S.A.
• CEDARS INTERNATIONAL,S.A.
• COMISIONES DESARROLLO, S.A.
• URABA ENTERPRISES, INC.
• AGSA ESPAöOLA, S.A.
• CERTIFICADO DE DESCUENTO DE PANAMA, S.A.
• BLOSSOM COMMERCIAL,INC.
• RECUA, S.A.
• TRADING IN FLOWERS INC.(TIFI)
• ALCESTER BUSINESS, INC.
• METROPOLITAN HOLDINGS INC.
• MALECON INTERNACIONAL, S.A.
• BLUE FIELDS HOLDINGS, INC.
• DIOMENSIONES ARTISTICAS, S.A.
• ADMINISTRACION RIDAL, S.A.
• INTER ANDEAN INVESTMENTS, INC.
• DIJON INVESTMENTS, INC.
• ERNA BELEGGINGSMAATSCHAPPIJ, INC.
• LUNEVILLE ENTERPRISES, INC.
• INVERSIONES PUNTA DEL SOL, S.A.
• REALDESA, S.A. -.-
• GARZA BLANCA CLUB DE PLAYA,S.A.
• REGAL MARKETING CORPORATION, S.A.
• COSMOS PUBLICITY S.A.
• COMPANIA GENERAL DE LUBRICANTES, S.A.
• ALAIS ENTERPRISES, INC.
• GOLDEN ROSE HOLDINGS, INC.
• DESARROLLO LA CASTELLANA, S.A.
• INVERSIONES TRICAR, S.A.
• BLUME FINANCE S.A.
• REPRESENTACIONES EL GOLFO S.A.
• INMOBILIARIA EL FARAON, S.A.
• GRUPO CENTRAL, S.A.
• OYAMA INVESTMENT CORPORATION
• OTOMAN INVESTMENT CORPORATION.-
• ALTOS DE LAS NUBES, S.A.
• ALTOS DE LAS ROCAS, S.A.
• ALTOS DE LAS COLINAS, S.A.
• ADMINISTRADORA LOS ALTOS, S.A.
• ALTOS DE LOS CERROS S.A.
• ALTOS DE LOS PRADOS S.A.
• VICTORIA TRADING & INVESTMENT LTD., S.A.
• MULTIVALORES INTERNATIONAL, S.A. (MULTIVALORES)
• FER LASER, S.A.
• INMOBILIARIA PORRAS, S.A.
• ALTOS DE LA LOMA, S.A.
• SUPERIOR ENTERPRISES, INC.
• COMPANIA EL LAUREL, S.A.
• FINANCIERA EL ROMERAL, S.A.
• CONTADORA PARAISO, S.A.
• NEW COMER INVESTMENTS CORPORATION.
• FOREST DEVELOPMENT CORPORATION
• SUPERIOR HOLDINGS CORPORATION.
• EMPRESAS TERRANOVA, S.A.
• SUMINISTROS CENTRALES, S.A.
• G. A. CORUNA INVESTMENTS, S.A.
• INDUSTRIA PESQUERA SISARGA, S.A.
• CASA DE EMPENO ABRAHAM, S.A.
• FINANCIERA FAMILIAR, S.A.
• PRIME TIME COMMUNICATIONS, INC.
• EMARLD TRADING COMPANY, INC.
• LIOJA INVESTMENTS, S.A.
• CAPITALES NACIONALES, S.A. -.-
• CONSTRUCCIONES Y CONSULTAS DE CENTROAMERICA, S.A.
• ORNAMENTALES CARIBE, S.A.S
• GLOBE DOMINION CORPORATION
• EMPRESA FINANCIERA NACIONAL, S.A.
• FORREAL, INC.
• NEGOCIOS ANJOCAR, S.A.
• D.D.S. CAPITAL, S.A.
• BOCA INTERNATIONAL TRADING CORPORATION
• ARCHIPIELAGO LAS PERLAS, S.A.
• SCREEN FOCUS T.V., INC.
• KOBE INVESTMENTS CORPORATION
• EMPRESA MUNDIAL DE MATENIMIENTO MARITIMO, S.A.
• ATLANTIC SECURITY INTERNATIONAL FINANCIAL SERVICES INC.
• H & K ASSOCIATES, INC.
• PMS, S.A.
• DUMARCO, S.A.
• BARTER HK, INC.
• PENINSULA HOLDINGS, INC.
• INDUTECH INTERNATIONAL, INC.
• DEARBORN AND SLINT AVIATION CORPORATION.
• COMERCIO FINANCIERO, S.A.
• MARFLAG-GREENLAND INTERNATIONAL CRUISES, INC.
• ACONY, S.A.
• DISTRIBUIDORA ARRO-RICO(PANAMA), S.A.
• ALUMINIUM TRADING CORPORATION.
• HORACIO ICAZA Y CIA. INTERNATIONAL, S.A.S
• MACADAMIA TROPICAL S.A.
• WORLD CLASS SHOES, INC.
• CENTAUR INTERNATIONAL INVESTMENTS, S.A.
• ALIMENTOS PROCESADOS DE AZUERO, S.A. (APASA)
• CONSORCIO JOELINNE, S.A.
• SERVICIOS GERENCIALES PARA LA AGRICULTURA (PARAGUAY), S.A.
• IBEROAMERICAN CONSULTING CORP.INC.
• ANTON MARIEL INC.
• WELLINGER INVESTMENTS, S.A.
• BEECHTREE CAPITAL, S.A.
• POLIPLAX, S.A.
• AUTO PLANET CORP.
• DESMAR (PANAM) S.A.
• JORTON CORP.
• PROMOCIONES CIELO LINDO, S.A.
• BUENA TIERRA, S.A.
• COMERCIAL VALLEJO, S.A.
• TOWANDA INTERNACIONAL S.A.
• FINANCIERA QUINTER S.A.
• COMPANIA WICHITA, S.A.
• FINANCIERA E INMOBILIARIA FLAMA, S.A.
• SOCIEDAD INVERSIONISTA LA FE, S.A.
• GRUPO AGROINDUSTRIAL,S.A. -.-
• VANREES ENTERPRISES, INC.
• HOSPICREDITO, S.A.
• MARCHMONT AND PARTNERS INC.
• CID HOLDING COMPANY
• SANTA ELENA S.A.
• INVERSIONES COS, S.A.
• INVERSIONES RHS, S.A.
• LOMA EQUITIES, INC.
• SOCIEDAD INVERSIONISTA BUENAVENTURA, S.A.
• MELROSE COMMERCIAL CORPORATION, INC.
• LA PARTICIPADORA, S.A.
• PULY, S.A.
• INMOBILIARIA EL ROMERAL, S.A.
• FINANCIERA LOS ARCOS, S.A.
• INMOBILIARIA LA INDIA, S.A.
• ATLANTIC FORWARDING COMPANY INC.
• ALMACEN CUSCO, S.A.
• INMOBILIARIA ANTON, S.A.
• MARVIN IMPORT & EXPORT, CORP.
• COPERACION GANADERA SAN LUIS S.A.
• NEW LAND REALTY CORP.
• GANIVET INVESTMENTS, S.A.
• INOCA ENTERPRISES, S.A.
• ENTREGAS GENERALES, S.A.
• MILESTONE TRADING CORPORATION
• PROM-SPORT, S.A.
• ALTERGOTT TRADING CORPORATION. -0-
• TUXEL RIVER INC.
• MONIPAT FINANCE CORP.
• DESARROLLO SAN FRANCISCO, S.A.
• STEEPLECHASE, S.A.
• CAMBEFORT Y BOZA, S.A.
• NEW CASTLE COMMERCIAL CORP.
• ST. LAWRENCE ENTERPRISES INC.
• WANKO FINANCE, INC.
• MELITO CORP.
• INVERSIONES GALLOSOLO, S.A.
• MARUBISHI INTERNATIONAL, CORP.
• AALAMIN INTERNATIONAL S.A.
• AALAMIN IMPEX CORP.
• BUFALORA, S.A.
• VALLEY PARK, INC.
• CATUNEI INTERNACIONAL, S.A. G.A.J.
• TAIKAN INTERNATIONAL SERVICES CORP.
• CYPRESS TRADING CORP.
• MEDICELI FINANCE, INC
• MERCATOR SERVICE CORP.INC
• GORMA, INC.
• FARODI, S.A.
• RESIDENCIAL MARY, S.A.
• PAN AMCO, S.A
• CONTINENTAL MERCATOR SERVICE INC.
• PANAMA GOLD TRADING, INC
• MERCATOR CREDIT CORPORATION
• WESTERN CARIBBEAN INVESTMENT CORP.
• CLINICA ESPECIALIZADA DE ONCOLOGIA, S.A.
• WE THREE, INC.
• NOXELL (PANAMA), S.A. (PASA A SER SOCIEDAD DE RESPONSABILIDAD LIMITADA S.L. 263
• WESTBURY FINANCIAL CORP.
• FINANCIERA GENERAL DE PANAMA ,S.A.
• BLUE MOUNTAINS FINANCIAL CORP.
• NECARTI INTERNATIONAL, INC. -.-
• DIGITAL LEASINGS, INC.
• JOULET INVESTMENT, INC.
• RAMIL FINANCIAL, INC.
• A.G. COMPOSTELA INVESTMENTS, S.A.
• MORRISON MANAGEMENT INC.
• J. R. UNIVERSAL TRADING, S.A.
• RIO PLATA DEL CARIBE TRADING, S.A.
• SERVICIOS AUTOBAHN, S.A.
• DESARROLLO GOLF BRAZOS, S.A.
• COASTWARD LTD., S.A.
• A.N.I.C.O. MARKETING, INC.
• ADMINISTRADORA IBERICA, S.A.
• SOMALEX, S.A.
• DISTRIBUIDORA MARGARITA, S.A.
• DEVTRADE CORPORATION
• KODRU, INC.
• INVERSIONES GIRARDOT, S.A.
• FORT WORTH INVESTMENTS INC.
• CREIGHTON STREET INVESTMENT INC.
• VIA INTERNACIONAL, S.A.
• TRANSCARGA IMPORT, S.A.
• MUZKIZ, S.A.
• VENTACOR'S SOCIEDAD ANONIMA
• MARMOR ENTERPRISES, INC.
• WESTLAND AMERICAN CORPORATION.
• SUNRISE WEST CORPORATION
• WESTLAND FINANCIAL, INC.
• COMERCIAL EXITO, S.A.
• REPARACIONES E INGENIERIA NAVAL, S.A.
• COMERCIO DEL PACIFICO PANAMA, S.A.
• AMERICAS TRADING & COMMERCIAL CORP.
• SUNRISE FINANCIAL CORPORATION
• COMPANIA PESQUERA ISLA SAN ANDRES, S.A.
• ODEMCO HOLDINGS, S.A.
• INVERSIONES DABRAL, S.A.
• COMPANIA INTERNACIONAL DEL GOLFO, S.A.
• CARLOGLI FILMS LTD. S.A.
• LANSING PARK INVESTMENTS INC.
• TELSAT INTERNATIONAL INC.
• MOVANKA, S.A.
• MIDWAY ENTERPRISES, INC.
• ROYAL CENTURY CORP
• MSB FILMS INC.
• SAMAFE CARIBBEAN CORP.
• GRUPO INTERNACIONAL DE ESTUDIOS Y PROYECTOS (GIEPSA), S.A
• SERENA ENTERPRISES,INC.
• PECES DOS MARES, S.A.
• ALMA LIMITED, S.A.
• DEL REY OCEAN INVESTMENTS, S.A.
• SUMNER & LEHMAN TRADING COMPANY INC.
• ALMACEN DE LAMINAS, S.A.
• SAUDIMAR TRADING COMPANY.
• COMPANIA COSTARRICENSE PANAMENA DE ALQUILERES, S.A.
• IMPULSE DEVELOPMENT,INC.
• ZENON, INC. .-
• INMOBILIARIA RAG 616 PANAMA, S.A.
• BORCAL ENTERPRISES, INC.
• PACO RIO INTERNACIONAL, S.A.
• RIVOFLAVIA, INC.
• CONTACTOS E INVERSIONES, S.A.
• LOUDUM HOLDINGS INC.
• INMOBILIARIA NUEVO MUNDO, S.A.
• INMOBILIARIA MONTEFORTE, S.A.
• COSMOS DEVELOPMENT, INC.
• PROFAMILIA INMOBILIARIA DE LA FAMILIA FELIZ, S.A.
• FENTON BUKERING, S.A.
• ROSEVEL FINANCIAL, INC. -.-
• EMPRESAS EL COCAL, S.A. -.-
• TURIOL DEVELOPMENT, INC.
• PROMOTORA CASAYA, S.A.
• LOUISBOURG FINANCIAL CORP.

Agent

• NORTH ATLANTIC RESEARCH & DEVELOPMENT INC.
• DIELSA, S.A.
• METALPLUS, S.A.
• IMPORTACIONES Y EXPORTACIONES PIRAMIDE, S. A.