Bahamas
            Accounting Outsource Services – Nassau
            Atlantis, Paradise Island – Nassau
            Ansbacher Limited – Nassau
            Bethel, Moss & Co. – Nassau
            Campbell Chase Law – Nassau
            C.F. Butler & Associates - Nassau
            Citibank – Nassau
            Damian Gomez – Nassau
            Elma E. Campbell – Nassau
            Harding-Lee & Co. – Nassau
            Harry B. Sands & Co. – Nassau
            Johnson-Hassan & Co. – Nassau
            McKinney, Bancroft & Hughes – Nassau
            Radisson Cable Beach Resort – Nassau
            Robin A. Kobacher, P.A. – Freeport
            Shawn B. Thomas – Nassau
            Simmons & Company – Nassau
            Suisse Security Bank – Nassau 

British Virgin Islands
            Martin Kenney & Co. – Tortola

Cayman Islands
            Appleby Spurling Hunter – George Town
            Bruce Campbell & Co. – George Town
            Della Campbell & Associates – George Town
            Ian Boxall & Co. – George Town
            Maples and Calder – George Town
            Ritch & Conolly – George Town

Jamaica
            Gifford, Haughton, Thompson – Kingston

Netherlands Antilles
            Gibson & Associates – Sint Maarten

Perú
            Ricardo Aguilar Z. – Lima
            Wagner Soria – Lima

Puerto Rico
            Ferraiuoli Torres Marchand & Rovira – Hato Rey

Turks and Caicos Islands
            Miller Simons O’Sullivan – Providenciales
            Misick and Stanbrook – Providenciales

U.S. Virgin Islands
            A.J. Weiss & Associates – St. Thomas
            Hymes and Zebedee – St. Thomas

Venezuela
            Eloy Perez – Caracas