---

BETH HEWITT & ASSOCIATES PTY. LTD. PEMBLY PTY LTD BERSAD PTY LIMITED CARDEL UNO PTY LTD ELEDAT SERVICES PTY LTD TOAN DANG PTY LTD ARTISAN LEATHERWORKS PTY LTD KUNDL SECURITIES PTY LTD FINK ENGINEERING PTY LTD BONAIR SECURITIES PTY LTD EVERYTHING GLOWS PTY LTD QUINEM PTY LTD GR & JW RICKARD PTY LTD CHIPPYS R US PTY LTD SIGMANN PTY. LTD. WILLESMERE PTY LTD EYEMAKERS' PTY. LTD. NAMORET PTY LIMITED R E DIETERS & ASSOCIATES PTY. LTD. KEVONNA PTY LTD