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List of Corporate Headquarters in PANAMA CITY 5

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GULF SHRIMP CORP. COMISIONES Y SEGUROS S.A. JURACTA CORP. NELMACEMA WORLD INVESTMENTS S.A. SKYLAKE CORP. ELECTRONICA MONITROL S.A. SINCRON INTER-AMERICA S.A. LATIN AMERICAN MARINE SERVICE (S.A.) FRESHWATER MARINE INC. Trading Mode, S.A. TEJIDOS POLIPAN, S.A. CHEMICAL PRODUCTIONS INC. Marco Panama S.A. MARCAS UNIVERSALES S.A. FREEZY S.A. WESTMINSTER CONSOLIDATED OIL & GAS CO. LTD. S.A. LABORATORIOS CROMOS SA HOTELERIA DEL CARIBE S.A. NIPPON TRADING CORP. LOS TRES MARINEROS SA Consorcio para el Desarrollo de Folk River, S.A. INGENIERIA Y SUMINISTROS S.A. GESTOR CONSULTANTS CORP. Offshore Financial Investment Corp. Bainbridge, S.A. Jardine Fleming Property Services, Inc PAK-AL INTERNATIONAL, S.A. AL BILAD INTERNATIONAL CORP. LA VEGA INVESTMENT INC. COMPANIA DE MARISCOS ISLAS DE LAS PERLAS S.A. MARFLAG GREENLAND INT'L CRUISES INC. NAVIERA CAPOLAGO, S.A. PANAMA INTERNATIONAL TRUST CORP. Althea International Investment, Inc ALL COMMERCE CORPORATION S.A. MAZUR INTERNATIONAL CORP HYPARI S.A. MATOMALLA CORPORATION CARIAL S.A. REPARACIONES MEDICAS S.A. IMPORTADORA DAYAN S.A. MACKAY COMMERCIAL INC. PASHITORE CORP FIDUC FINANCE CORP. PRODUCTOS LAMINADOS S.A. PRODUCTOS PLASTICOS S.A. LINCO TRADING & INVESTMENT CO WEIL ASSET MANAGEMENT CORP. ELECTRODATA CORP. ELECTRONICO HO S.A. SYNTEC AUDIO VIDEO INC. AMRO THAI S.A. Trac Overseas, S.A. BOSTER INTERNATIONAL INC. COMPANIA DE PRODUCTOS DE ARCILLA S.A. Goldcare Investments Corp. CUSTODIA PANAMA S.A. Sildon Enterprises Inc. COMPUTACION DEL CARIBE SA CORPORACION INDUSTRIAL PANAMENA S.A. Servicios de Representaciones de Construccion, S.A. PRODUCTION MEDIA SERVICE S.A. CONTINENTAL PROPERTY VENTURES INC. DISTRIBUCION Y VENTAS SA CHESTER OVERSEAS INVESTMENT INC. REM SA. De La Guardia, Arosemena y Benedetti TAPIA Y ASOCIADOS Compania Panamena de Licores S.A. COOP S.A. Canterbury Shipholding S.A. FAR EAST ORGANISATION PANAMA CORP. GENERAL TRADE NAVIGATION & FINANCE CO. INC. Vintage Overseas SA ANCON SHIPPING & INVESTMENT CO. S.A. COMPANIA ARDIVA S.A. MAYORISTA RIMER S.A. L P G COMPANY INC. NIPON INVESTMENT CORP. AGENCIAS CABASA S.A. ABAR S.A. INVERSIONES REAL S.A JOLIE CHOISE S.A. EUROAMERICAN CEREALS TRADE COMPANY INC. Lambert Business Inc Amber Maritime S.A. SAINT EMILION FINANCIAL GROUP S.A. Las Perlas Shipping Co., S.A. SEVILLE INVESTMENTS CORP. S.A. AGENCIA DE REPUESTOS J.A.D. (S.A.) INDUSTRIAL GRAFICA S.A. CONSORCIO MERCANTIL S.A. Baldino Trading Inc Sudinteres, S.A. COMPANIA FABREGA DE DISTRIBUCION S.A. TRANS NATIONAL CORP Renaissance Organization Inc. Productos de Fom S.A. Samanta Global Trading Inc DIMAR VACAMONTE S.A. MERCADO MUNDIAL S.A. MANFREDI-MANGRAVITA AERONAUTICAL INDUSTRIES S.A. Socofl Star Shipping Inc. CASINO CAPITALS INTERNATIONAL CORP. Consolidated Transport, S.A. La Plata Shipping, S.A. TOYCA S.A. Polymer Extrusion S A REUCARL INVESTMENT CORP COPACER SA VEROTEX INTERNATIONAL LTD. S.A. CATIVE CORP. Izalco International Inc. AGENCIA DE COMERCIALIZACION TECNICA (S.A.) PLASTICOS INDUSTRIALES DE PANAMA S.A. MIRO S.A., RENE Soliman Finance HOROKO GOLF CLUB STOWMARKET ENTERPRISES INC Metcare Management, S.A. Berlan Development Corporation ASIMAL, S.A. INDUSTRIAS COPER S.A. BIOTEC INC. Chemstrand Overseas, S.A. CROWN TRADING CORP SA C.N.P. COMPAGNIE NATIONAL DE PARTICIPATIONS S.A. AGENCIAS TOMAS ARIAS S.A. Cape Star Reefers S.A. CLOUDLESS TRADING COMPANY, S.A. OPTICA LOPEZ SA ANGLO AMERICAN MANUFACTURING RESEARCHES LTD, INC DARWA FINANCE CORP. NEW MEN INTERNATIONAL S.A. CHARWOOD UNIVERSAL CO. S.A. MAYER SA EXPORTADORES-IMPORTADORES ARIAS S.A. RUNNEL FINANCIAL S.A. STENO S.A. SUN ARROZ MARITIMA S.A. INDUSTRIA Y EMPRESA S.A. HALTAR Y CIA, S.A. FLORDELISAR S.A. MARFAB ENTERPRISES S.A. INVERSIONES SIGNO S.A. BRODERO INTERNATIONAL S.A. KILLKEEL CORP. MODERNAGE S.A. ALIMEC S.A. FONTERONA HOLDINGS S.A. San Vito Shipping, S.A. ALMAGESTE HOLDINGS INC. MUEBLES DE OFICINA S.A. APROPEL S.A. IMPRESORA TIBI PRESS S.A. STEGO CONSTRUCTION AND FINANCING S.A. SESCO S.A. INGENIERIA AMADO S.A. MARINPAC INC. HI PHONIC S.A. TRAFICOMAR SHIPPING INC. KODAK EXPORT LTD CONFECCIONES LINETTE S.A. CONFECCIONES ROYAL S.A. INDO AMERICAN IMPORT EXPORT SA IMPORTADORA CRISTAL S.A. DENHAM S.A., J. GLOBIMEX TRADE INC. PEKUNIA PPS BOERSE S.A. MICROFILMACIONES PANAMA S.A. Jazmin Operating Company SA DIRCO ENTERPRISE S.A. DEPOSITO MEDICO DENTAL S.A. PETROTECNICA INTERNATIONAL INC.