Inbesa America, Inc.; Industrias del Besos (Barcelona, Spain): Fuad's Restaurant; Tubacex, S. A. (Bilbao, Spain); Tessuti Vetro Espanola S. A.; Fortis International, Inc (Oil and Real Estate); Probisa, S. A.(Madrid. Spain); Vallarta Internacional, S.A.; Tres Vidas Vallarta S.A. (Puerto Vallarta, Mexico); Prime Materials & Supply Corporation; Coyote Express. Inc.; Coyote Distribution, Inc.

Others furnished upon request.