SOME PROFESSIONAL ACCOUNTING FIRMS 
                   CANADA

 
     BDO Dunwoody
     Collins Barrow Chartered Accountants
     CrossonVoyer, Chartered Accountants
     Mintz & Partners, Chartered Accountants
     Sands & Associates 
     Schwartz Levitsky Feldman LLP 
     Weiler & Company,  Ontario, Canada
     Zeifman & Company LLP, Chartered Accountants, Toronto, Ontario
    Welch & Company LLP Ottawa, Ontario