List of Corporate Headquarters in PANAMA 5

GULF SHRIMP CORP. COMISIONES Y SEGUROS S.A. International Industrial Trading Corporation Tapul, SA Skopetrans S.A. Tenan Management S.A Stern Management Corp Cuex SA Metdist S.A. Alcazar Capital, Inc. Cypres Enterprises Corp Polmont Invest Group SA Neptune 2011 S.A. Huobi Global S.A Red Bull Panama S.A CCM Laboratorio Dental S.A BNP International Corp Kirgan Holding S.A. Cosmos Comercial Group, S.A. Perle Belle Marine S.A. Numu Corporation Sun God Navigation SA Atlas Shipping Navigation, S.A. Seven Seas Company S.A Tuc Trading S.A. Medcare S.A. Motta International Group Inc. MRO Holdings Inc. Greenover Investments S.A. Tyco Submarine Systems, Inc. Infinity Ocean Ventures S.A United Worldwide Investment SA Copa Holdings S.A Compania Naviera YC 1 S.A Lafise Group-Panama Inc Multitek Pacifico SA International Brokers Group, Inc. Tristar Corporation Darnel Group S DE R.L Duty Free Americas Buying Group Inc Boise Trading Inc. Banana Trading Company S.A. Shambhala Services Inc BAC Holding International Corporation Bryce Company Holding Inc Marbrokers, SA Amibros, S.A. United International Pictures of Panama Inc Admar Shipping Services Sa Grupo Cempro Panama, S.A. Navaltech International Services Corp. Avantage Enterprises Inc. Wycliffe Investments Inc. Sonoma Global Inc. Madema Assets Inc Balteran Assets Inc Tomomi Shipping S.A. South Trade Shipmanagement Co. S.A Santa Teresa Internacional S. DE R.L ATI Panamericana, S.A. Pan American Tankers Inc Whitehaven Inc Metchem Engineering, S.A. Seaways Company Inc. Torres del Rio Holding Inc. Invrsiones Bola S.A. Inversiones Conservas S.A. I.S.T. International Stone Trading Inc Metalmechanic Equipment and Supply S.A. Regal International Investments S.A. JURACTA CORP. Ace Group Inc NELMACEMA WORLD INVESTMENTS S.A. SKYLAKE CORP. Skymark Company, S.A. Sky Communications S.A. Constructora CPA S.A. Bico Internacional S.A. RX Bricolatges S.A Trane Technologies Latin America BV Finater Venture Inc Ministerio de Trabajo y Desarrollo Laboral Interocean Maritime Holdings Inc. Compañia Naviera Nilgun, S.A. Centurylink Panama, Inc. Viking International Company S.A. Canaltex Cotton Inc Valencia & Co. S.A. Kolibrie Energy Panama Group S.A. Aggreko Energy Rentals Panama, S.A. Black River International Inc. Tri-Tiger S.A. Pan Sing Investmetn Group S.A. Aval Trading, S.A. Latam Logistic Inc Royal Luxury Inc Royal Finance Inc Lion Hospitality (DV) S DE R.L Intermin SA Inteligen SA Lestari International Shipping, SA HH INVESTMENTS & BUSINESS CORP. Eastern Energy Inc. Schlumberger Overseas S.A. Schlumberger Surenco SA TTP Well Services SA Dowell Schlumberger Offshore Services Inc. Kentwell Corp Avantlat International Inc. VENTANAS DE ALUMINIO S.A. DR Ingenieros SA ELECTRONICA MONITROL S.A. S.C.G. Electronics S.A. SINCRON INTER-AMERICA S.A. Arcadia Shipping Maritime S.A. Centramerica.com S.A. Selina Capital S.A. Medgrowth S.A. Biotech Growth S.A. GPS Growth Equities S.A. Norstar Holdings Inc Blue Riband, S.A. Bluarrow Shipping S.A. Pegasus Navigaton S A Ronimo Shipping Inc Draco Overseas Investment Inc. ROCKWELL SHIPPING INC. Tri Rock Navigation S.A. Kwality Investments Inc. Bibella Investments SA Biotech Invest S.A. Suevia Fishing Corp. Industrial Fasteners, S.A. LATIN AMERICAN MARINE SERVICE (S.A.) FRESHWATER MARINE INC. Trading Mode, S.A. CQG Oil & Gas Contractors Inc Rafic Investment and Trading SA Terborg Trading Investment Corp TEJIDOS POLIPAN, S.A. Inmobiliaria Alma, S A Grupo Barro S.A Grupo Sgr S.A. Corporacion Oceanka, SA Inversiones Frevas, S.A. CHEMICAL PRODUCTIONS INC. Pan Pacific Chemical Lines S.A. Frontech SA Mercon Panama S.A. Marco Panama S.A. MARCAS UNIVERSALES S.A. Marken International Corp. May Group Inc. Mervin Global Corp M & A Global Business Corp Western Central Inc. Westlinton Corporation New Builders Corp. Hilton of Panama, S.A. FREEZY S.A. San Donato Properties Corporation San Andres Maritime, S.A. San Carlos Navegacion, S.A. Vigor Enterprise S.A. Fortune Spirit S.A. Fortuna Administration Inc Zircon Business, SA Delafield Commercial Corp WESTMINSTER CONSOLIDATED OIL & GAS CO. LTD. S.A. Rig Oil & Gas Contractors Inc CCI Oil & Gas Contractors Inc LABORATORIOS CROMOS SA Mintaka Business S.A. Financiera Intercontinental SA Lewistown Commercial Corp. Pacific Sun Services Inc. Office Manufacturing Ltd. Inc. Jokstrans Coffe Trading Co. Inc. Randberg Inc Berkner, S.A. Well River Shipholding S.A. J. Ray McDermott Middle East Inc HOTELERIA DEL CARIBE S.A. Fondren Corporation Springlake S.A. Abbott Laboratories C.A. Mavi Ltd SA Grupo STG de Centro America, Inc. Tricon Overseas Inc GALLIVAT CORPORATION Veldus Holding SA E.M. Maritime Investment SA Palm S.A. Argus Business Corporation Tanmar Holdings Inc Nexus Telecom Services Inc. Nexus Films Corp The Nexus Group SA Barton Capital Corp. Tristar Fire Corp. Eastern Seacarriers Inc Eastern Muse, S.A. NIPPON TRADING CORP. Neocardel Trade Corp. LOS TRES MARINEROS SA M3 International Logistics Corp Consorcio para el Desarrollo de Folk River, S.A. INGENIERIA Y SUMINISTROS S.A. Inversiones Lian, S.A. C&CA Holding S.A C & C Wireless Inc Rum Trading International Corp Valoa Shipping SA CFS Caribbean Feeder Services Inc GESTOR CONSULTANTS CORP. Leesvale International S.A. Interbearings Inc. SN Technology SA First Steamship SA Offshore Financial Investment Corp. Offshore Capital Management Corporation Representaciones Beta S.A. Novavision Panama, S.A. Nat Panama S.A Bainbridge, S.A. Roxby Investment Group SA Blackstone Corp S.A. Petrominerales Colombia Corp. Hencorp Panama S. de R.L. World Wide Offers Inc World Wide Sealing Corp Tasiga Corp. MF Services Corp Ocean Development , S.A. Ocean Friend Corp Limited Ocean Confidence Maritime Inc Jardine Fleming Property Services, Inc PAK-AL INTERNATIONAL, S.A. Gatoil International Inc. AL BILAD INTERNATIONAL CORP. Alon International, S.A. Oui Investments SA LA VEGA INVESTMENT INC. Palos Investments Inc Neo Cymbidium Maritime S.A. Neo Chrysanthemum Maritime S.A. Bluestone Group, S.A. Ocean Blueline SA Milady Investments Inc. Diesary International Corp.