Liste de tous les syndics autorisés en insolvabilité et bureaux de syndics autorisés en insolvabilité

  • Le système a recensé 211 bureau(x) de syndics autorisés en insolvabilité.
  • Le système a recensé 1 046 syndic(s) autorisé(s) en insolvabilité individuel(s).

Voici les résultats de la recherche - Il vous faudra peut-être faire défiler l'écran pour voir les deux listes.

Le système a recensé 211 bureau(x) de syndics autorisés en insolvabilité.

  1. A. FARBER & PARTNERS INC.
  2. A. FARBER & PARTNERS LTD.
  3. A. JOHN PAGE & ASSOCIATES INC.
  4. A. MILLER & ASSOCIATES INC.
  5. A.C. WARING & ASSOCIATES INC.
  6. AC STEVENSON & PARTNERS LTD.
  7. ADAMSON & ASSOCIATES INC.
  8. ALBERT GELMAN INC.
  9. ALLAN MARSHALL & ASSOCIATES INC.
  10. ALVAREZ & MARSAL CANADA INC.
  11. ANDRE ALLARD & ASSOCIES INC.
  12. ANDRE GABBAY & ASSOCIES INC.
  13. ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  14. ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  15. BAIGEL CORP.
  16. BARRY NYKYFORUK & ASSOCIATES INC.
  17. BDO CANADA LIMITED / BDO CANADA LIMITEE
  18. BELHUMEUR SYNDICS INC.
  19. BERNIER & ASSOCIES/ ASSOCIATES INC.
  20. BETH MAYNARD & ASSOCIATES. INC.
  21. BLT LAPOINTE & ASSOCIES INC.
  22. BOALE, WOOD & COMPANY LTD.
  23. BOILY HADDAD INC.
  24. BORSELLINO CONSULTING INC.
  25. BREEN & ASSOCIATES INC.
  26. BRESSE SYNDICS INC.
  27. BRIAN RABY & ASSOCIATES INC.
  28. BRIEF & ASSOCIATES INC.
  29. BROMWICH & SMITH INC.
  30. BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  31. C. Buhler & Associates Ltd.
  32. C.E. CRAIG & ASSOCIATES INC.
  33. CAMERON - OKOLITA INC.
  34. CAMPBELL, SAUNDERS LTD
  35. CHANDE & COMPANY INC.
  36. CHARLES ADVISORY SERVICES INC.
  37. CHOREL & ASSOCIES INC.
  38. COLLINS BARROW BROWN INC.
  39. COOPER & COMPANY LTD. C/O DODICK LANDAU INC.
  40. COOPERMAN & COMPANY INC.
  41. CRAWFORD, SMITH AND SWALLOW INC.
  42. CROWE MACKAY & COMPANY LTD
  43. CROWE SOBERMAN INC.
  44. D & A MACLEOD COMPANY LTD
  45. D. KWASNICKY & ASSOCIATES INC.
  46. D. MANNING & ASSOCIATES INC.
  47. D. THODE & ASSOCIATES INC.
  48. DANIEL BRODEUR & ASSOCIES, SYNDICS INC.
  49. DANIEL GIROUARD & ASSOCIES INC.
  50. DAVID REYNOLDS AND ASSOCIATES INC.
  51. DAVID SKLAR & ASSOCIATES INC.
  52. DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  53. DEMERS BEAULNE INC.
  54. DENIS ALLAIN & ASSOCIES INC.
  55. DEREK L. CHASE & ASSOCIATES LTD
  56. DEVLETIAN & ASSOCIES INC.
  57. DODICK LANDAU INC.
  58. DON ALLEN & ASSOCIATES INC.
  59. DOUG LEE & ASSOCIATES INC.
  60. DOYLE SALEWSKI INC.
  61. E. SANDS & ASSOCIATES INC.
  62. ERNST & YOUNG INC.
  63. EXELBY & PARTNERS LTD.
  64. F.J. ZIELSKI & ASSOCIATES INC.
  65. FABER INC.
  66. FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  67. FONG & PARTNERS INC.
  68. FONTAINE & ASSOCIATES INC
  69. FOX-MILES & ASSOCIATES INC.
  70. FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  71. FRECHETTE & ASSOCIES INC.
  72. FREDERICK & COMPANY LTD
  73. FRENDO AND PARTNERS INC.
  74. FTI CONSULTING CANADA INC.
  75. G. MOROSO & ASSOCIATES INC.
  76. G. POWROZNIK GROUP INC.
  77. G. SLOCOMBE & ASSOCIATES INC.
  78. GEARY AND COMPANY LIMITED
  79. GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  80. GLOVER-DRENNAN INC.
  81. GOLDHAR & ASSOCIATES LTD
  82. GOLDING & ASSOCIATES LIMITED
  83. GOTH & COMPANY LTD.
  84. GRANT THORNTON LIMITED
  85. GREEN LANDERS LIMITED
  86. GROUPE LEBLANC SYNDIC INC.
  87. GROUPE PIGEON SYNDICS INC.
  88. GROUPE SERPONE INC.
  89. HARDIE & KELLY INC.
  90. HARRIS & PARTNERS INC
  91. HOULE ROY S.A.
  92. HOYES, MICHALOS & ASSOCIATES INC.
  93. HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  94. IANNITELLO & ASSOCIES INC.
  95. IRA SMITH TRUSTEE & RECEIVER INC.
  96. J. BOTTOM & ASSOCIATES LTD.
  97. J. CAMPBELL & ASSOCIATES LTD.
  98. J.P. GRACI & ASSOCIATES LTD.
  99. JAMES B. WALKER & CO. LTD
  100. JAMES WILLIAMS & ASSOCIATES INC.
  101. JANES & NOSEWORTHY LIMITED
  102. JEAN FORTIN & ASSOCIES SYNDIC INC
  103. JEAN LELIEVRE SYNDIC
  104. JEANNOT FILLION SYNDIC INC.
  105. JOHN D. MCKEOWN INC.
  106. JOHN S. BEVERLEY & ASSOCIATES INC.
  107. JOLIN, TURCOTTE & ASSOCIES INC
  108. KEITH G. COLLINS LTD.
  109. KEN ROWAN & ASSOCIATES INC.
  110. KEVIN THATCHER & ASSOCIATES LTD.
  111. KPMG INC.
  112. KRIEGER & COMPANY INC.
  113. KSV KOFMAN INC.
  114. KUNJAR SHARMA & ASSOCIATES INC.
  115. L. C. TAYLOR & CO. LTD.
  116. L.W. MURPHY LTD.
  117. LABELLE, MARQUIS INC.
  118. LAFRENIERE GBM INC.
  119. LAURA GYLDENBJERG & ASSOCIATES INC.
  120. LAZARD & ASSOCIATES INC.
  121. LAZER GRANT INC.
  122. LE GROUPE FULLER LANDAU INC.
  123. LEBLOND ET ASSOCIES INC.
  124. LEMIEUX NOLET INC.
  125. LINK & ASSOCIATES INC.
  126. LITWIN BOYADJIAN INC.
  127. LOCKE CONSULTING INC.
  128. LOUIS LANGEVIN INC.
  129. M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  130. MACKENZIE, GILLIS, MACDOUGALL INC.
  131. MACPHERSON & ASSOCIATES INC.
  132. MALLETTE SYNDICS ET GESTIONNAIRES INC.
  133. MANKU & ASSOCIATES INC.
  134. MARIA RICKARD & ASSOCIATES INC.
  135. MENDLOWITZ & ASSOCIATES INC.
  136. MICHEL LAROUCHE SYNDIC S.A.
  137. MIKE WRIGHT & ASSOCIATES INC.
  138. MNP LTD / MNP LTEE
  139. MORATAYA CORP.
  140. MORGAN & PARTNERS INC.
  141. MOSES ADVISORY GROUP INC.
  142. MSI SPERGEL INC
  143. McLENNAN & COMPANY LTD.
  144. N. SEGUIN INC.
  145. NATHALIE BRAULT SYNDIC INC.
  146. NOEL R. ANDREWS & ASSOCIATES INC.
  147. NOISEUX SYNDIC INC.
  148. PADDON + YORKE INC.
  149. PAT ROBINSON INC.
  150. PAUL J. PICKERING AND ASSOCIATES LIMITED
  151. PETRIE & ASSOCIATES INC.
  152. PETRIE RAYMOND INC.
  153. PHONG SU & ASSOCIATES INC.
  154. PIERRE GUAY SYNDIC INC.
  155. PIERRE ROY & ASSOCIES INC.
  156. PINDER BUECKERT & ASSOCIATES INC.
  157. PINSKY, BISSON INC.
  158. POLLARD & ASSOCIATES INC.
  159. POMERLEAU & ASSOCIES SYNDIC INC.
  160. POUPART SYNDIC INC.
  161. POWELL ASSOCIATES LTD
  162. PRICEWATERHOUSECOOPERS INC.
  163. PRIMEAU PROULX & ASSOCIES INC.
  164. QUINNEY & ASSOCIATES LTD.
  165. R. WEST & ASSOCIATES INC.
  166. RALPH CULP AND ASSOCIATES INC.
  167. RASTAN & ASSOCIATES INC.
  168. RAYMOND CHABOT INC.
  169. RICHARD BURNSIDE & ASSOCIATES LTD.
  170. RICHARD KILLEN & ASSOCIATES LTD.
  171. RICHARD LAPOINTE & ASSOCIES INC.
  172. RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  173. RISMAN ZYSMAN INC
  174. RITA ANDERSON & ASSOCIATES INC.
  175. ROSEN GOLDBERG INC.
  176. ROSS ADVISORY GROUP INC.
  177. ROY, METIVIER, ROBERGE INC.
  178. RSM Canada Limited
  179. RUMANEK & COMPANY LTD.
  180. RUSINEK & ASSOCIATES INC.
  181. RUSSO CORP.
  182. S. FUNTIG & ASSOCIATES INC.
  183. S. R. STACK & COMPANY LTD.
  184. S. W. HOPKINS & ASSOCIATES INC.
  185. SALYZYN & ASSOCIATES LIMITED
  186. SCHONFELD INC.
  187. SCHWARTZ LEVITSKY FELDMAN INC.
  188. SCOTT, PICHELLI & EASTER LIMITED
  189. SHEILA SMELT AND ASSOCIATES INC.
  190. SHERIFF SOLE & MADEJ INC.
  191. SMITH CAGEORGE BAILEY, INC.
  192. SMYTHE INSOLVENCY INC.
  193. STEVE WELKER AND COMPANY INC.
  194. SURGESON CARSON ASSOCIATES INC.
  195. SURGESON CARSON C/O RAYMOND CHABOT INC.
  196. T. CARLETON & CO INC
  197. TAYLOR LEIBOW INC.
  198. THE BOWRA GROUP INC.
  199. THE FULLER LANDAU GROUP INC.
  200. THE OAKMAN GROUP INC.
  201. TODD MCMAHON INC.
  202. TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  203. VINE AND WILLIAMS INC
  204. WASSERMAN RAMSAY INC.
  205. WBLI INCORPORATED
  206. WELKER & ASSOCIATES INC.
  207. WIHNAN TRUSTEE CORPORATION
  208. WOLRIGE MAHON LIMITED
  209. YANCH, DEY & ASSOCIATES LTD.
  210. ZEIFMAN PARTNERS INC.
  211. de BILLY-TREMBLAY & ASSOCIES INC.

Le système a recensé 1 046 syndic(s) autorisé(s) en insolvabilité individuel(s).

  1. ABAKHAN, GEORGE - GRANT THORNTON LIMITED
  2. ABERBACK, SHERI LEE - MNP LTD / MNP LTEE
  3. ABRAHAMSON, GARY FRANK - THE FULLER LANDAU GROUP INC.
  4. ADAM & CIE SYNDIC INC., C/O LEMIEUX NOLET INC. - LEMIEUX NOLET INC.
  5. ADAMS, DAVID JOSEPH ANTHONY
  6. ADAMS, GREGORY JOHN - ERNST & YOUNG INC.
  7. ADAMS, MARLA LEE
  8. ADAMSON, JOHN - ADAMSON & ASSOCIATES INC.
  9. ADESSKY, ANDREW HOWARD - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  10. ADIKEN, JEFFREY - MSI SPERGEL INC
  11. ADJAMI, CARL
  12. ADLER, KAREN RHEA - RUMANEK & COMPANY LTD.
  13. ADLINGTON, RYAN JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  14. AGUIRRE, SAMUEL - FTI CONSULTING CANADA INC.
  15. ALAM, MIRZA ZAKI - MNP LTD / MNP LTEE
  16. ALBERT, JOSEPH EDWARD ALLAN - ALBERT GELMAN INC.
  17. ALEXANDERSON, LINDA JILL - GRANT THORNTON LIMITED
  18. ALGER, BRUCE ELLIS
  19. ALLAIN, DENIS - DENIS ALLAIN & ASSOCIES INC.
  20. ALLARD, ANDRE - ANDRE ALLARD & ASSOCIES INC.
  21. ALLEN, DONALD JOHN - DON ALLEN & ASSOCIATES INC.
  22. ALLEN, VANESSA AWENDELA - MNP LTD / MNP LTEE
  23. AMBACHTSHEER, TODD JEFFREY - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  24. AMRAM, KARINA
  25. ANDERSON, RITA ELLIS - RITA ANDERSON & ASSOCIATES INC.
  26. ANDREWS, NOEL R - NOEL R. ANDREWS & ASSOCIATES INC.
  27. ARLETTE, MICA JOHN - PRICEWATERHOUSECOOPERS INC.
  28. ARSENAULT, RONALD - MNP LTD / MNP LTEE
  29. ASHER, KRISTA - BROMWICH & SMITH INC.
  30. ASTON, EGLE VERONIKA - CRAWFORD, SMITH AND SWALLOW INC.
  31. ATHANASIOU, JOHN - MNP LTD / MNP LTEE
  32. AUDET, JEAN-FRANCOIS - LE GROUPE FULLER LANDAU INC.
  33. AYLWARD, KAREN - MNP LTD / MNP LTEE
  34. AYRE, JEFFREY THOMAS
  35. BAIGEL, MICHAEL NEIL WOOLF - BAIGEL CORP.
  36. BAILEY, SENGA - SMITH CAGEORGE BAILEY, INC.
  37. BANDO, BRUCE S. - GRANT THORNTON LIMITED
  38. BARBIERI, ERIC - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  39. BARNES, STEPHEN HERBERT
  40. BARRETT, JOHN FITZGERALD - ERNST & YOUNG INC.
  41. BASI, ANDREW HARRINDER SINGH - GRANT THORNTON LIMITED
  42. BASS, GLYNIS - A. FARBER & PARTNERS INC.
  43. BASSO, MICHAEL - FTI CONSULTING CANADA INC.
  44. BATTISTON, DANIEL - MSI SPERGEL INC
  45. BAZELEVSKY, ANDRIY - BROMWICH & SMITH INC.
  46. BAZIAN, GRANT - MNP LTD / MNP LTEE
  47. BEAUCHAMP, MICHEL - JEAN FORTIN & ASSOCIES SYNDIC INC
  48. BEAUCHEMIN, MARC
  49. BEAUDIN, YVES PATRICE - MNP LTD / MNP LTEE
  50. BEAUMIER, NANCY - RAYMOND CHABOT INC.
  51. BEAUSEJOUR, BENOIT
  52. BEAVER, JOSHUA ALLAN - PRICEWATERHOUSECOOPERS INC.
  53. BEEKENKAMP, BRENT RONALD - ERNST & YOUNG INC.
  54. BEGGS, BRUCE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  55. BELHUMEUR, MICHEL - BELHUMEUR SYNDICS INC.
  56. BELISLE, JULIEN
  57. BELL, MICHAEL ANDREW - ERNST & YOUNG INC.
  58. BELL, NATHANIEL AARON GRANT - GRANT THORNTON LIMITED
  59. BELZIL-LACASSE, PIER-PAUL - RAYMOND CHABOT INC.
  60. BENCHAYA, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  61. BENCHAYA, OLIVIER CHARLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  62. BERGERON, REJEAN - RAYMOND CHABOT INC.
  63. BERNIER, MARK - RAYMOND CHABOT INC.
  64. BERNIER, ROCH - BERNIER & ASSOCIES/ ASSOCIATES INC.
  65. BEST, GREGORY LEE - SMYTHE INSOLVENCY INC.
  66. BEVERLEY, JOHN STEWART - JOHN S. BEVERLEY & ASSOCIATES INC.
  67. BEZNER, AMANDA
  68. BEZNER, LANA
  69. BHASKAR, NIRMALA - A. FARBER & PARTNERS INC.
  70. BIEHLER, ROBERT WILLIAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  71. BISHOP, HEATHER ANN
  72. BISHOP, PAUL - FTI CONSULTING CANADA INC.
  73. BISSELL, STEVEN - FTI CONSULTING CANADA INC.
  74. BISSON, ERIC - PINSKY, BISSON INC.
  75. BLANCHARD, BRIAN EDWARD - EXELBY & PARTNERS LTD.
  76. BLOOMFIELD, PATRICK JAMES CARNWATH - RUSINEK & ASSOCIATES INC.
  77. BLUMER, ARTHUR - LITWIN BOYADJIAN INC.
  78. BOALE, STEPHEN ANDREW - BOALE, WOOD & COMPANY LTD.
  79. BOERSMA, GORDON ELLIOTT
  80. BOETTGER, ADAM - BDO CANADA LIMITED / BDO CANADA LIMITEE
  81. BOILY, NICOLAS - RAYMOND CHABOT INC.
  82. BOLDUC, ANDRE PAUL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  83. BORSELLINO, STEPHEN JOSEPH - BORSELLINO CONSULTING INC.
  84. BORYSIAK, MARK IWAN - HOYES, MICHALOS & ASSOCIATES INC.
  85. BOTTOM, DAVID ALAN - J. BOTTOM & ASSOCIATES LTD.
  86. BOTTOM, JOHN - J. BOTTOM & ASSOCIATES LTD.
  87. BOUCHARD, GINO - LEMIEUX NOLET INC.
  88. BOUCHARD, RACHEL - RAYMOND CHABOT INC.
  89. BOUCHARD, REJEAN - RAYMOND CHABOT INC.
  90. BOULTON, COLIN DAVID - MSI SPERGEL INC
  91. BOURASSA-MILOT, YANNICK - RAYMOND CHABOT INC.
  92. BOURGEOIS, JOSEE - RAYMOND CHABOT INC.
  93. BOURQUE, CHRISTIAN - PRICEWATERHOUSECOOPERS INC.
  94. BOUTHILLIER, DENIS - MNP LTD / MNP LTEE
  95. BOWRA, CHRISTOPHER - THE BOWRA GROUP INC.
  96. BOWRA, DAVID PAUL - THE BOWRA GROUP INC.
  97. BOYADJIAN, NOUBAR - LITWIN BOYADJIAN INC.
  98. BOYD, DAVID ANDREW - PRICEWATERHOUSECOOPERS INC.
  99. BOYD, OLIVIER - MNP LTD / MNP LTEE
  100. BRAGA, MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  101. BRAULT, NATHALIE - NATHALIE BRAULT SYNDIC INC.
  102. BREARTON, NICHOLAS - KPMG INC.
  103. BREAULT, LISA KATHLEEN - BOALE, WOOD & COMPANY LTD.
  104. BREEN, GLORIA MAY - BREEN & ASSOCIATES INC.
  105. BREEZE, JASON GORDON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  106. BRENNAN, KEVIN B. - ERNST & YOUNG INC.
  107. BRESSE, CHARLES - BRESSE SYNDICS INC.
  108. BRETON, JEAN DANIEL - ERNST & YOUNG INC.
  109. BRICKS, HARTLEY M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  110. BRODEUR, DANIEL - GROUPE LEBLANC SYNDIC INC.
  111. BROOKS, MARVA MILLICENT - DAVID SKLAR & ASSOCIATES INC.
  112. BROOKS, PAULA IRENE - DEVLETIAN & ASSOCIES INC.
  113. BROWN, DAVID H. - COLLINS BARROW BROWN INC.
  114. BROWN, GORDON - THE BOWRA GROUP INC.
  115. BROWN, JASMIN LOUISE CONACHER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  116. BRUNEAU, VALERIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  117. BRYAN, BONNIE KATHLEEN - RICHARD KILLEN & ASSOCIATES LTD.
  118. BRYAN, DAVID - PRICEWATERHOUSECOOPERS INC.
  119. BRYK, ADAM
  120. BUDD, DANIEL - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  121. BUDD, ROCHELLE PONT - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  122. BUECKERT, KARL WAYNE - PINDER BUECKERT & ASSOCIATES INC.
  123. BUHLER, CRYSTAL - C. Buhler & Associates Ltd.
  124. BUNKER, NEIL PHILLIPS - PRICEWATERHOUSECOOPERS INC.
  125. BURKE, KIMBERLEY ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  126. BURNETT, ANDREW JOHN - PRICEWATERHOUSECOOPERS INC.
  127. BURNSIDE, RICHARD DANE - RICHARD BURNSIDE & ASSOCIATES LTD.
  128. BURROWES, STEPHANIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  129. BUZZETTI, PHILIPPE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  130. CADIEUX, RICHARD CLAUDE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  131. CAMERON, JOHN IRVINE PARKER - CAMERON - OKOLITA INC.
  132. CAMPBELL, JASON ELI - J. CAMPBELL & ASSOCIATES LTD.
  133. CAPLAN, BRUCE N. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  134. CAPPELL, HOWARD ALLEN
  135. CARLETON, THOMAS J - T. CARLETON & CO INC
  136. CARRIERE, MARTIN - ERNST & YOUNG INC.
  137. CARSON, DONNA JEANNE - MNP LTD / MNP LTEE
  138. CARSON, MICHAEL KENNETH - SURGESON CARSON ASSOCIATES INC.
  139. CARSON, TIMOTHY ALDER
  140. CARVALHO, SIMONE-ANNE - ERNST & YOUNG INC.
  141. CASEY, PAUL M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  142. CAUCHON, FRANCOIS - ROY, METIVIER, ROBERGE INC.
  143. CERRATO, GARY VINCENZO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  144. CHAABAN, AYMAN - RAYMOND CHABOT INC.
  145. CHAGANI, MAHMOOD HABIB - MNP LTD / MNP LTEE
  146. CHAMBERS, PAUL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  147. CHAMPAGNE, ANDRE - RAYMOND CHABOT INC.
  148. CHAN, GARRETT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  149. CHAN, VICKI JESSICA - ALVAREZ & MARSAL CANADA INC.
  150. CHANDE, MIHIR - CHANDE & COMPANY INC.
  151. CHARLES, ROBERT JOHN - CHARLES ADVISORY SERVICES INC.
  152. CHARTRAND, ETIENNE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  153. CHASE, DEREK LLOYD - DEREK L. CHASE & ASSOCIATES LTD
  154. CHEN, YU - A. FARBER & PARTNERS INC.
  155. CHERNIAK, STEPHEN NEIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  156. CHEVELDAVE, CECIL FREDERICK - KPMG INC.
  157. CHIASSON, JEAN - RAYMOND CHABOT INC.
  158. CHICOINE, DIANE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  159. CHILDERSON, CAROL ANN - RICHARD KILLEN & ASSOCIATES LTD.
  160. CHISHOLM, BRUCE ALEXANDER
  161. CHISHOLM, PETER AUSTIN - ERNST & YOUNG INC.
  162. CHIVERS, DOUGLAS FRANK - THE BOWRA GROUP INC.
  163. CHOREL, DANIELLE - CHOREL & ASSOCIES INC.
  164. CHOW, KELVIN DEAN - GOTH & COMPANY LTD.
  165. CHOW, MARK GOODFELLOW - BDO CANADA LIMITED / BDO CANADA LIMITEE
  166. CHTCHERBAKOVA, OLGA - A. FARBER & PARTNERS INC.
  167. CHURCH, DEREK GORDON
  168. CLARK, MICHAEL - KPMG INC.
  169. CLARKE SCOTT, ERICKA
  170. CLARKE, PAUL PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  171. CLEVELAND, LORELL RUTH - LAZER GRANT INC.
  172. CLICHE, JEAN-FRANCOIS - MNP LTD / MNP LTEE
  173. CLIFFE, RYAN EDMUND - A. FARBER & PARTNERS INC.
  174. CLINTON, JAMES STUART - ERNST & YOUNG INC.
  175. CLOSE, LEE KAREN - ERNST & YOUNG INC.
  176. CLOUATRE, BENOIT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  177. CLOUTIER, PIERRE-DAVID - ERNST & YOUNG INC.
  178. CODERE, MAXIME - KPMG INC.
  179. COHEN, FARLEY JAY
  180. COHEN-DOMANUS, JONATHAN - ERNST & YOUNG INC.
  181. COLLINS, DONNA LESLIE - KEITH G. COLLINS LTD.
  182. COLLINS, DOUGLAS G. - KEITH G. COLLINS LTD.
  183. COMBRET, CECILE - ERNST & YOUNG INC.
  184. COMIRE, CAROLINE
  185. COMTOIS, VIRGINIE - RAYMOND CHABOT INC.
  186. CONNOR, MICHAEL J - BDO CANADA LIMITED / BDO CANADA LIMITEE
  187. CONROY, DEBORAH
  188. CONSOLI, ANGELO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  189. COOPER & COMPANY LTD., C/O DODICK LANDAU INC. - COOPER & COMPANY LTD. C/O DODICK LANDAU INC.
  190. COOPER, MARK - BDO CANADA LIMITED / BDO CANADA LIMITEE
  191. COOPERMAN, JONATHAN - A. FARBER & PARTNERS INC.
  192. COOSSA, DEV A. - KPMG INC.
  193. CORBETT, ALEXANDRE MARC B
  194. CORSILLI, RICHARD - JEAN FORTIN & ASSOCIES SYNDIC INC
  195. COTE, PHILIPPE - RAYMOND CHABOT INC.
  196. COTTELL, CAVAN - PAUL J. PICKERING AND ASSOCIATES LIMITED
  197. COURAGE, WILLIAM A
  198. COUTURE, PAULE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  199. COVENT, WARREN R. - RUMANEK & COMPANY LTD.
  200. COWAN, WESLEY JONATHAN - MNP LTD / MNP LTEE
  201. CRAIG, COLLEEN - C.E. CRAIG & ASSOCIATES INC.
  202. CRAMM, DEREK GEORGE - MNP LTD / MNP LTEE
  203. CRANDALL, LAWRENCE - GRANT THORNTON LIMITED
  204. CRAWLEY, PETER KEITH - A. FARBER & PARTNERS INC.
  205. CREBER, MICHAEL GEORGE - GRANT THORNTON LIMITED
  206. CROCKER, DARREN M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  207. CUKIERMAN, EREZ - A. FARBER & PARTNERS INC.
  208. CULLEN, RICHARD SCOTT - JANES & NOSEWORTHY LIMITED
  209. CULP, RALPH ALLISON - RALPH CULP AND ASSOCIATES INC.
  210. CUSSON, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  211. CYR, MARTIN - A. FARBER & PARTNERS LTD.
  212. D'SA, APOLONIA - ALBERT GELMAN INC.
  213. DAHER, TANIA - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  214. DAIGNEAULT, MARTIN - ERNST & YOUNG INC.
  215. DALGLEISH, ANDREW - ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  216. DAMIANI, STEFANO - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  217. DANEAU, PHILIPPE - RAYMOND CHABOT INC.
  218. DAOUST, HUGO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  219. DARBY, PAUL JAMES - PRICEWATERHOUSECOOPERS INC.
  220. DAVIDSON, JAMES GEORGE
  221. DAY, JORDAN ARTHUR - BDO CANADA LIMITED / BDO CANADA LIMITEE
  222. DE BROUX, STEPHANE - KPMG INC.
  223. DEAN, MICHAEL PHILIP
  224. DEDIC, SVEN - KPMG INC.
  225. DELABARRE, LYNN DIANNE
  226. DELACAS, MARINO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  227. DELANEY, COLLEEN
  228. DELO, JOHN FREDERICK - A. FARBER & PARTNERS INC.
  229. DELWAIDE, YVON
  230. DENEGA, BRIAN MICHAEL - ERNST & YOUNG INC.
  231. DENIS, MARIO - ERNST & YOUNG INC.
  232. DENTON, PAUL J. - A. FARBER & PARTNERS INC.
  233. DESAULNIERS, SHANNON PATRICIA - HOYES, MICHALOS & ASSOCIATES INC.
  234. DESAUTELS, SOPHIE - RAYMOND CHABOT INC.
  235. DESLANDES, DOMINIC - RAYMOND CHABOT INC.
  236. DESMARAIS, MELODY ANN - JOHN S. BEVERLEY & ASSOCIATES INC.
  237. DESSUREAULT, TANIA - BERNIER & ASSOCIES/ ASSOCIATES INC.
  238. DEVLETIAN, JERRY JIRAIR - DEVLETIAN & ASSOCIES INC.
  239. DEY, KELLY LYNN - YANCH, DEY & ASSOCIATES LTD.
  240. DHANANI, ARIF NAZARALI - RSM Canada Limited
  241. DHANANI, RAHEMAN N. J. - A. FARBER & PARTNERS INC.
  242. DI GUGLIELMO, GAETANO - MNP LTD / MNP LTEE
  243. DIAMOND, MAYER - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  244. DODICK, RAHN - DODICK LANDAU INC.
  245. DOELL, VICTORIA JANE
  246. DOROSIEWICZ, SUZANNE MAXINE - A. FARBER & PARTNERS INC.
  247. DOYLE, BRIAN PHILIP - DOYLE SALEWSKI INC.
  248. DOYON, MARC-ETIENNE - JEAN FORTIN & ASSOCIES SYNDIC INC
  249. DRANE, JULIANA NANCY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  250. DRAPER, SHELBY NICOLE
  251. DREWCOCK, LEAH NICOLE - MNP LTD / MNP LTEE
  252. DRUKER, DAVID
  253. DRUKER, MAX B
  254. DUBE, JOHANNE - RAYMOND CHABOT INC.
  255. DUBOIS, PIERRE-OLIVIER - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  256. DUCHENE, STEFAN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  257. DUGAS, JORDAN - AC STEVENSON & PARTNERS LTD.
  258. DUWYN, ROBYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  259. DZIEDZIC, PHILIP FREDERICK
  260. EAKINS, GEORGE MARTIN - GRANT THORNTON LIMITED
  261. EASTER, JOEL CHARLES - SCOTT, PICHELLI & EASTER LIMITED
  262. EDGAR, BROCK J. - FTI CONSULTING CANADA INC.
  263. EDWARDS, NURHALIZA AZLY - MNP LTD / MNP LTEE
  264. ELYEA, BLAKE MONTAGUE
  265. ERLICH, ADAM MARK - THE FULLER LANDAU GROUP INC.
  266. EVANS, SHERRI LEE - A. FARBER & PARTNERS INC.
  267. EVERETT, JOHN M.
  268. EXELBY, WILLIAM ANTHONY - EXELBY & PARTNERS LTD.
  269. FABER, DANIEL WALTER - FABER INC.
  270. FABIANO, FRANCO - GRANT THORNTON LIMITED
  271. FARBER, ALAN IAN - A. FARBER & PARTNERS INC.
  272. FARKAS, PETER PAUL - KSV KOFMAN INC.
  273. FARMER, ROBERT - JEAN FORTIN & ASSOCIES SYNDIC INC
  274. FAUBERT, NATALIE - FONTAINE & ASSOCIATES INC
  275. FAUCHER, GEORGES - BRESSE SYNDICS INC.
  276. FAWDREY, TARAH - MNP LTD / MNP LTEE
  277. FERGUSON, STEPHEN JOHN - ALVAREZ & MARSAL CANADA INC.
  278. FILICE, DAVID - THE FULLER LANDAU GROUP INC.
  279. FILIPPONE, CLAUDIO - PRICEWATERHOUSECOOPERS INC.
  280. FILLION, JEANNOT - JEANNOT FILLION SYNDIC INC.
  281. FINDLAY, JAMES ERIC - MNP LTD / MNP LTEE
  282. FISET, BRIAN - FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  283. FISET, ETIENNE - RAYMOND CHABOT INC.
  284. FISHER, ADAM BENJAMIN - HARRIS & PARTNERS INC
  285. FISHER, ANDREW ALLAN
  286. FLEMING, SEAN - PRICEWATERHOUSECOOPERS INC.
  287. FLORENCE, FREDERICK MELVIN
  288. FONG, VICTOR - FONG & PARTNERS INC.
  289. FONTAINE, BENOIT - RAYMOND CHABOT INC.
  290. FONTAINE, GREGORY JAMES - FONTAINE & ASSOCIATES INC
  291. FORAN, GERARD THOMAS - E. SANDS & ASSOCIATES INC.
  292. FORAN, JAMES
  293. FORBES, KATHERINE - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  294. FORGET, KELLY ANNE MARIE - CAMERON - OKOLITA INC.
  295. FORTIN, JEAN - JEAN FORTIN & ASSOCIES SYNDIC INC
  296. FORTIN, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  297. FOX-MILES, RHONDA TRACEY - FOX-MILES & ASSOCIATES INC.
  298. FRANCHEVILLE, HENRY MURRAY - GRANT THORNTON LIMITED
  299. FRANCO, MARTIN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  300. FRECHETTE, GERARD - FRECHETTE & ASSOCIES INC.
  301. FREDERICK, REBECCA MAUREEN - FREDERICK & COMPANY LTD
  302. FRENCH, RUSSELL
  303. FRENDO, GENE PETER - FRENDO AND PARTNERS INC.
  304. FRENKIEL, COREY
  305. FRITZ, JOHN ROBERT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  306. FRY, DAVID LEIGHTON - RICHARD KILLEN & ASSOCIATES LTD.
  307. FRYZUK, CRAIG ALEXANDER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  308. FULLER, MELANIE RACHELLE - MNP LTD / MNP LTEE
  309. FUNG, KAREN - ERNST & YOUNG INC.
  310. FUNTIG, STEPHEN CLIFFORD - S. FUNTIG & ASSOCIATES INC.
  311. GABBAY, ANDRE - ANDRE GABBAY & ASSOCIES INC.
  312. GAERTNER, JERRARD B.
  313. GAGNE, PIERRE - GROUPE LEBLANC SYNDIC INC.
  314. GAGNON, JEAN - RAYMOND CHABOT INC.
  315. GAGNON, LOUISE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  316. GAGNON, PASCAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  317. GAGNON, RONALD P. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  318. GALEA, CHRISTOPHER - MSI SPERGEL INC
  319. GANDOSSI, BRUCE B.
  320. GAUTHIER, ROCH - RAYMOND CHABOT INC.
  321. GAUVIN, STEPHANE - RAYMOND CHABOT INC.
  322. GEARY,TIMOTHY JOHN - THE FULLER LANDAU GROUP INC.
  323. GEE, GORDON DAVID
  324. GEENEN, COREY - ERNST & YOUNG INC.
  325. GELMAN, BRYAN ADAM - ALBERT GELMAN INC.
  326. GENNIS, PHILIP HOWARD - MSI SPERGEL INC
  327. GIBSON, PETER DAVID
  328. GIGUERE, JOHANNE - PIERRE ROY & ASSOCIES INC.
  329. GILBERT, FRANCOIS - FONTAINE & ASSOCIATES INC
  330. GILBERTSON, LANA RHEA - MNP LTD / MNP LTEE
  331. GILCHRIST, JAMES FREDERICK - KPMG INC.
  332. GILHULA, JOHN CAMERON
  333. GINGRAS, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  334. GINGRAS, CLAUDE BERNARD
  335. GINGUES, BENOIT - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  336. GIRARDI, DANIEL JOSEPH
  337. GIROUARD, DANIEL - DANIEL GIROUARD & ASSOCIES INC.
  338. GIROUX, LORRAINE EVELYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  339. GLADWIN, GORDON ALAN
  340. GLOVER, KENNETH RAYMOND GOSFORD - GLOVER-DRENNAN INC.
  341. GODBOLD, MURRAY REA
  342. GOGUEN, JEAN B. - GRANT THORNTON LIMITED
  343. GOLDBAND, DAVID - GRANT THORNTON LIMITED
  344. GOLDBERG, STEVEN WARREN HOWARD - ROSEN GOLDBERG INC.
  345. GOLDBLATT, GILLIAN LAUREN - MSI SPERGEL INC
  346. GOLDHAR, RICHARD - GOLDHAR & ASSOCIATES LTD
  347. GOLDING, DAWN - GOLDING & ASSOCIATES LIMITED
  348. GOLDING, MATTHEW JACOB
  349. GOLDSTEIN, NOAH - KSV KOFMAN INC.
  350. GONTHIER, SUSAN
  351. GOSSE, GREGORY STEVEN - MNP LTD / MNP LTEE
  352. GOTH, BARTON KELSEY - GOTH & COMPANY LTD.
  353. GOTH, JAMES DAVID - GOTH & COMPANY LTD.
  354. GOWLING, DAVID DELMER - MNP LTD / MNP LTEE
  355. GRACI, JOSEPH PAUL - J.P. GRACI & ASSOCIATES LTD.
  356. GRAHAM, JAMES KENNETH - SCHWARTZ LEVITSKY FELDMAN INC.
  357. GRANT, MICHELLE - ERNST & YOUNG INC.
  358. GRAY, KRISTIN - THE BOWRA GROUP INC.
  359. GRISE, JOEL - FONTAINE & ASSOCIATES INC
  360. GROSS, HOWARD IAN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  361. GUAY, PIERRE - PIERRE GUAY SYNDIC INC.
  362. GULJA, KATHREN TINA - DAVID REYNOLDS AND ASSOCIATES INC.
  363. GURNEY, STUART DEANE - E. SANDS & ASSOCIATES INC.
  364. GUTFREUND, IZYDORE GEORGE
  365. GYLDENBJERG, LAURA LEE - LAURA GYLDENBJERG & ASSOCIATES INC.
  366. HADDAD, NAGI - BOILY HADDAD INC.
  367. HAFNER, GUENTER BILL
  368. HALEY, DARRYL DOUGLAS
  369. HAMEL, DENIS
  370. HAMEL, JEAN-CHRISTOPHE - PRICEWATERHOUSECOOPERS INC.
  371. HAMILTON, GRAEME - CROWE SOBERMAN INC.
  372. HAMILTON, RICHARD DONALD
  373. HAMILTON, SHARON SARITA - ERNST & YOUNG INC.
  374. HAN, YIFEI - ERNST & YOUNG INC.
  375. HANSON, MICHAEL JAMES - BDO CANADA LIMITED / BDO CANADA LIMITEE
  376. HARA, RAJVINDER SINGH - E. SANDS & ASSOCIATES INC.
  377. HARALOVICH, JOHN PIERRE - MNP LTD / MNP LTEE
  378. HARDIE, ANDREW RONALD - HARDIE & KELLY INC.
  379. HARLANG, ROBERT - KSV KOFMAN INC.
  380. HARPIN, ROBERT - RAYMOND CHABOT INC.
  381. HARRIS, JAY TOBIN - HARRIS & PARTNERS INC
  382. HARRIS, KYLE ALEXANDER - HARRIS & PARTNERS INC
  383. HARRIS, MATHEW McGRATH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  384. HARRISON, CATHERINE ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  385. HAYES, HOWARD - HOYES, MICHALOS & ASSOCIATES INC.
  386. HEALEY, JOSEPH ANTHONY - ERNST & YOUNG INC.
  387. HEBERT, ANDRE - DEMERS BEAULNE INC.
  388. HELKAA, DERYCK - FTI CONSULTING CANADA INC.
  389. HENDRIKS, JOHN - A. FARBER & PARTNERS INC.
  390. HENECHOWICZ, JERRY - MNP LTD / MNP LTEE
  391. HERMAN, LOIS - MNP LTD / MNP LTEE
  392. HERPERS, ALEXANDER
  393. HESSEL, DIANE SIMONE
  394. HICKEY, PAUL DAVID
  395. HO, ALISON - ERNST & YOUNG INC.
  396. HOBBS, JOHN BROCK
  397. HONESS, NEIL ANDREW - KPMG INC.
  398. HOOLEY, BONNIE GAIL - L. C. TAYLOR & CO. LTD.
  399. HOPKINS, STANLEY WARD - S. W. HOPKINS & ASSOCIATES INC.
  400. HOPPENHEIM, HOWARD BARNETT
  401. HORNBOSTEL, DEBORAH - MSI SPERGEL INC
  402. HORVATH, KAREN ANNE - FABER INC.
  403. HOULDEN, BRENT MARSHALL WOOD
  404. HOULE, GUYLAINE - PIERRE ROY & ASSOCIES INC.
  405. HOULE, MARC-ANDRE - HOULE ROY S.A.
  406. HOWE, DAVID ALEXANDER - JANES & NOSEWORTHY LIMITED
  407. HOWELL, TODD RONALD - STEVE WELKER AND COMPANY INC.
  408. HOWITT, GARY G. - EXELBY & PARTNERS LTD.
  409. HOYES, JOHN DOUGLAS - HOYES, MICHALOS & ASSOCIATES INC.
  410. HRISTOW, CATHERINE ANN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  411. HSU, FELIX
  412. HUBER, GLEN ARIEL
  413. HUDSON, BRUCE GORDON - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  414. HUIZINGH, LAMBERT
  415. HUMES, JANET LYNN - E. SANDS & ASSOCIATES INC.
  416. HUNT, ROBERT CHARLES - GRANT THORNTON LIMITED
  417. HUNTER, FRANCYNE - ALLAN MARSHALL & ASSOCIATES INC.
  418. HUOT, AUDREY - PRICEWATERHOUSECOOPERS INC.
  419. HUOT, FRANCOIS - FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  420. HUSSAIN, JODAT FAHAD
  421. HUTCHENS, ALAN JOHN - ALVAREZ & MARSAL CANADA INC.
  422. HUTCHENS, DERRICK - JANES & NOSEWORTHY LIMITED
  423. HYATT, MARTIN - THE BOWRA GROUP INC.
  424. IANNI, ANTHONY - ERNST & YOUNG INC.
  425. IANNITELLO, SEBASTIEN - IANNITELLO & ASSOCIES INC.
  426. IBBOTT, GREGORY BRUCE - MNP LTD / MNP LTEE
  427. IHNATIUK, PAUL THEODORE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  428. JAGLOWITZ, FRANK J
  429. JOFFE, JONATHAN SAMUEL - KSV KOFMAN INC.
  430. JOHNSON, BERT JEFFREY - PRICEWATERHOUSECOOPERS INC.
  431. JOHNSON, DOUGLAS BRUCE - ERNST & YOUNG INC.
  432. JOHNSON, JAIME - GRANT THORNTON LIMITED
  433. JOHNSON, KAREN - MNP LTD / MNP LTEE
  434. JOHNSON, ROBERT DALTON - ALLAN MARSHALL & ASSOCIATES INC.
  435. JONES, DOUGLAS OWEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  436. JONES, NEIL B. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  437. JORDAN, PHILIPPE - PRICEWATERHOUSECOOPERS INC.
  438. JUDD, GREGORY - KUNJAR SHARMA & ASSOCIATES INC.
  439. JUNG, SUSAN EDNA LUISE - WELKER & ASSOCIATES INC.
  440. KANABAR, RAKESH LALIT
  441. KAPLAN, MATTHEW - ERNST & YOUNG INC.
  442. KARKOUTLIAN, JOHN
  443. KARPEL, GREG ALAN - ALVAREZ & MARSAL CANADA INC.
  444. KEEBLE, JEFF - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  445. KEHTLER, LAURA - E. SANDS & ASSOCIATES INC.
  446. KELLY, MARC EDWARD - HARDIE & KELLY INC.
  447. KEMP-GEE, MARK - KPMG INC.
  448. KENNEDY, JULIE DIANE - MNP LTD / MNP LTEE
  449. KERBEL, JEFFREY DANIEL - ERNST & YOUNG INC.
  450. KHAN, ABUBAKAR
  451. KIBEL, ILAN - A. FARBER & PARTNERS INC.
  452. KIDECKEL, JOEL WAYNE - MNP LTD / MNP LTEE
  453. KILLEN, RICHARD JOHN - RICHARD KILLEN & ASSOCIATES LTD.
  454. KILNER, ROBERT WILLIAM - MSI SPERGEL INC
  455. KIMEL, KAREN - A. FARBER & PARTNERS INC.
  456. KINSMAN, GEORGE - ERNST & YOUNG INC.
  457. KISH, DENNIS JOHN - A. FARBER & PARTNERS INC.
  458. KISLUK, FRANK SHELDON - MSI SPERGEL INC
  459. KLEIN, RON MOSE - BRIEF & ASSOCIATES INC.
  460. KOBBERT, RANDY FRANK - MNP LTD / MNP LTEE
  461. KOEHLI, SHELLEY LYNNE - SMYTHE INSOLVENCY INC.
  462. KOFMAN, ROBERT DAVID - KSV KOFMAN INC.
  463. KONOWALCHUK, OREST M. P. - ALVAREZ & MARSAL CANADA INC.
  464. KOREN, AVI
  465. KORNUTA, NAIDA - MNP LTD / MNP LTEE
  466. KORONEOS, ANNA - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  467. KOZLOWSKI, MARIE DOROTHY - HARDIE & KELLY INC.
  468. KRIEGER, JONATHAN DAVID - GRANT THORNTON LIMITED
  469. KRIEGER, MICHAEL ARYEH DAVID - KRIEGER & COMPANY INC.
  470. KRIEGER, PERRY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  471. KROEGER, VICTOR PAUL - MNP LTD / MNP LTEE
  472. KROLL, JEREMY NORMAN - BAIGEL CORP.
  473. KWAN, WILSON - PRICEWATERHOUSECOOPERS INC.
  474. KWASNICKY, DEBORA V. - D. KWASNICKY & ASSOCIATES INC.
  475. KWOK, AUGUSTINE - MNP LTD / MNP LTEE
  476. LABARRE, SYLVIE - ROY, METIVIER, ROBERGE INC.
  477. LABBE, NATHALY
  478. LABELLE, ANDRE - LABELLE, MARQUIS INC.
  479. LACASSE, MICHEL
  480. LACASSE, PIERRE - RAYMOND CHABOT INC.
  481. LACHANCE, FREDERIC - MNP LTD / MNP LTEE
  482. LACHANCE, STEPHANE - DEMERS BEAULNE INC.
  483. LACHANCE, SYLVAIN - LEMIEUX NOLET INC.
  484. LACROIX, CLAUDE M. - BELHUMEUR SYNDICS INC.
  485. LAFLAMME, GAETAN - PETRIE RAYMOND INC.
  486. LAFRENIERE, MARC - RAYMOND CHABOT INC.
  487. LAFRENIERE, PAUL - LAFRENIERE GBM INC.
  488. LAI, DEREK - CROWE MACKAY & COMPANY LTD
  489. LAIKEN, ADAM
  490. LAKERAM, ANN - GRANT THORNTON LIMITED
  491. LALANDE, LYNDA - RAYMOND CHABOT INC.
  492. LALONDE, VERONIQUE - RAYMOND CHABOT INC.
  493. LANDAU, HOWARD - DODICK LANDAU INC.
  494. LANDERS, ROSS DAVID - GREEN LANDERS LIMITED
  495. LANDRY, GUILLAUME - RAYMOND CHABOT INC.
  496. LANDRY, SANDRA - MNP LTD / MNP LTEE
  497. LANGEVIN, LOUIS OLIVIER - LOUIS LANGEVIN INC.
  498. LANGLOIS, REAL
  499. LAPERRIERE, SYLVIE
  500. LAPOINTE, RICHARD - RICHARD LAPOINTE & ASSOCIES INC.
  501. LAPOINTE, SYLVAIN - BLT LAPOINTE & ASSOCIES INC.
  502. LAPORTE, PIERRE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  503. LAROCQUE, LYNE
  504. LAROCQUE, RAYMOND PHILIPPE
  505. LAROUCHE, MICHEL - MICHEL LAROUCHE SYNDIC S.A.
  506. LAURENCELLE, ANDREE ANNE - COLLINS BARROW BROWN INC.
  507. LAVOIE, MICHEL - RAYMOND CHABOT INC.
  508. LAW, PUI LAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  509. LAW, RUSSELL DAVID - CROWE MACKAY & COMPANY LTD
  510. LAZARD, JEAN MAURICE JOSEPH - LAZARD & ASSOCIATES INC.
  511. LAZER, JOEL H.
  512. LEBEL, ERIC - RAYMOND CHABOT INC.
  513. LEBEL, JEAN-FRANCOIS
  514. LEBLANC, PIERRE - GROUPE LEBLANC SYNDIC INC.
  515. LEBLANC, STEPHANIE - PRICEWATERHOUSECOOPERS INC.
  516. LEBLOND, STEPHANE - LEBLOND ET ASSOCIES INC.
  517. LEDUC, RENE C.
  518. LEE, DOUGLAS SCOTT - DOUG LEE & ASSOCIATES INC.
  519. LEE, HUEY - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  520. LEET, DONALD ALLEN - POWELL ASSOCIATES LTD
  521. LEGALL, COLLIN JOEL - LAZER GRANT INC.
  522. LEIGH, MELANIE J. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  523. LELIEVRE, JEAN - JEAN LELIEVRE SYNDIC
  524. LEM, MATTHEW ERIC - MNP LTD / MNP LTEE
  525. LEMIEUX, PIERRE - BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  526. LENART, KATHY MAY - TAYLOR LEIBOW INC.
  527. LEONARD, JOELLE - RAYMOND CHABOT INC.
  528. LEONG, CHEE-KONG
  529. LEPINE, RICHARD - KPMG INC.
  530. LESSARD, MARTINE - MNP LTD / MNP LTEE
  531. LEUNG, WARREN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  532. LEVY, HYLTON BRETT - A. FARBER & PARTNERS INC.
  533. LEWIS, DAVID JASON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  534. LEWIS, JEFFREY RICHARD - HOYES, MICHALOS & ASSOCIATES INC.
  535. LI, NA (JENNA) - KUNJAR SHARMA & ASSOCIATES INC.
  536. LIBERTY, KAREN ELIZABETH - GOLDHAR & ASSOCIATES LTD
  537. LIEBERMAN, NAOMI RUCHAMA
  538. LIFMAN, GARY DESMOND - A. FARBER & PARTNERS INC.
  539. LINK, ROBERT GARTH - LINK & ASSOCIATES INC.
  540. LIPMAN, HARVEY SEYMOUR - MSI SPERGEL INC
  541. LITVACK, BRYAN
  542. LITWACK, NOAH MICHAEL - A. FARBER & PARTNERS INC.
  543. LOCK, ANGELA TRACY - A. FARBER & PARTNERS LTD.
  544. LOCKE, THOMAS FREDERICK - LOCKE CONSULTING INC.
  545. LOGAN-KLASSEN, JENNIFER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  546. LOISELLE, STANLEY CLAUDE - RAYMOND CHABOT INC.
  547. LOMAS, GEORGE B - MNP LTD / MNP LTEE
  548. LONERGAN, CLARK
  549. LORTIE, PIERRE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  550. LOSIER, JEAN-DENIS - RAYMOND CHABOT INC.
  551. LOWE, TRACEY A. - E. SANDS & ASSOCIATES INC.
  552. LUCKIN, BRETT MARKE - A. FARBER & PARTNERS LTD.
  553. LUKCA, JOHN - JEAN FORTIN & ASSOCIES SYNDIC INC
  554. LUM, STEVEN MICHAEL
  555. LYONS, SANDY BRUCE - GRANT THORNTON LIMITED
  556. LYONS, SYLVIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  557. MACALISTER, HEIDE BETH - BROMWICH & SMITH INC.
  558. MACDONALD, DAVID LEONARD - GRANT THORNTON LIMITED
  559. MACDONALD, EDWARD ALEXANDER - GRANT THORNTON LIMITED
  560. MACNEIL, SEAN CRAIG - GRANT THORNTON LIMITED
  561. MACNEIL, VANESSA BLAIRE - GRANT THORNTON LIMITED
  562. MACPHERSON, JAMES ALEXANDER - MACPHERSON & ASSOCIATES INC.
  563. MACRAE, DANA
  564. MACRAE, DUNCAN - ERNST & YOUNG INC.
  565. MACRI, ROBERT
  566. MADEJ, MALGORZATA - SHERIFF SOLE & MADEJ INC.
  567. MADORE, PIERRE - MNP LTD / MNP LTEE
  568. MADRIGGA, MICHELLE JEANNE
  569. MAINELLA, MARIO - THE BOWRA GROUP INC.
  570. MAINVILLE, MARTINE - PRICEWATERHOUSECOOPERS INC.
  571. MAJ, KATHERINE A. - BROMWICH & SMITH INC.
  572. MAKOVSKIS, ALDIS - PRICEWATERHOUSECOOPERS INC.
  573. MAKSYMCHAK, DANIEL ANTONI - GRANT THORNTON LIMITED
  574. MALETTE, STEVEN - PRICEWATERHOUSECOOPERS INC.
  575. MALIN, DAVID - PRICEWATERHOUSECOOPERS INC.
  576. MALO, ROBERT MICHEL
  577. MANCHANDA, MUKUL - MSI SPERGEL INC
  578. MANEL, PHILIP - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  579. MANKU, JAGJIT SINGH - MANKU & ASSOCIATES INC.
  580. MANNING, DONALD N - D. MANNING & ASSOCIATES INC.
  581. MANSKI, JUERGEN
  582. MANSKI, UWE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  583. MANTIN, BLAIR - E. SANDS & ASSOCIATES INC.
  584. MANZOOR, NAVEED ZAFFAR - CROWE SOBERMAN INC.
  585. MARCHAND, BRUNO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  586. MARCHAND, PIERRE - MNP LTD / MNP LTEE
  587. MARGULIS, ILYA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  588. MARINEAU, JOCELYN - JEAN FORTIN & ASSOCIES SYNDIC INC
  589. MARKHAM, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  590. MARLEAU, MICHEL - ERNST & YOUNG INC.
  591. MARQUIS, LUC - LABELLE, MARQUIS INC.
  592. MARRIOTT, MARY ANN - ALLAN MARSHALL & ASSOCIATES INC.
  593. MARSHALL, ALLAN DOUGLAS - ALLAN MARSHALL & ASSOCIATES INC.
  594. MARSHALL, MARK LLOYD - ALLAN MARSHALL & ASSOCIATES INC.
  595. MARSHALL, PATRICIA A - PRICEWATERHOUSECOOPERS INC.
  596. MARSHALL, SCOTT GORDON - ALLAN MARSHALL & ASSOCIATES INC.
  597. MARTELL, WILLIAM ARMAND - HOYES, MICHALOS & ASSOCIATES INC.
  598. MARTIN, IAN - HOYES, MICHALOS & ASSOCIATES INC.
  599. MARTIN, PIERRE - RAYMOND CHABOT INC.
  600. MARTIN, SHIRLEY ELIZABETH
  601. MARTIN, TODD MAXWELL - ALVAREZ & MARSAL CANADA INC.
  602. MARTINEAU, CHRISTIAN
  603. MARTYN, REBECCA LYNN - HOYES, MICHALOS & ASSOCIATES INC.
  604. MASSE-GIGNAC, SAMUEL - LEMIEUX NOLET INC.
  605. MASSI, RAYMOND - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  606. MATSUDA, LUCAS JAMES TADASHI - PRICEWATERHOUSECOOPERS INC.
  607. MATTEAU, ISABELLE - JEAN FORTIN & ASSOCIES SYNDIC INC
  608. MAY, ALEXANDER G
  609. MAYNARD, MARY ELIZABETH - BETH MAYNARD & ASSOCIATES. INC.
  610. MAZUR, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  611. MCCRACKEN, JENNIFER DAWN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  612. MCCULLOCH, DANIEL ANGUS ROBERT - ERNST & YOUNG INC.
  613. MCCULLOCH, MATTHEW VICTOR B. - ERNST & YOUNG INC.
  614. MCELROY, THOMAS JOHN - ALBERT GELMAN INC.
  615. MCEOWN, JOHN DOUGLAS - BOALE, WOOD & COMPANY LTD.
  616. MCILMOYLE, BRIAN ALAN - HOYES, MICHALOS & ASSOCIATES INC.
  617. MCKENNA, JOHN PATRICK - PRICEWATERHOUSECOOPERS INC.
  618. MCKEOWN, CLARK
  619. MCKIE, MELINDA CHRISTINE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  620. MCLAUGHLIN, STEVEN JAMES - ERNST & YOUNG INC.
  621. MCLERNON, ROBERT JOHN - GRANT THORNTON LIMITED
  622. MCNABB, JAMES DUNCAN
  623. MCNAIR, JONATHAN CAMPBELL - WOLRIGE MAHON LIMITED
  624. MCTAGGART, MICHAEL - PRICEWATERHOUSECOOPERS INC.
  625. MEAKIN, NIGEL DOMINIC - FTI CONSULTING CANADA INC.
  626. MEDAKOVIC, GEORGE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  627. MEDIRATTA, CHRISTOPHER BRIAN
  628. MEGER, PAMELA DAWN - MNP LTD / MNP LTEE
  629. MENDELSON, PHILIPPE - CROWE MACKAY & COMPANY LTD
  630. MENDLOWITZ, BENNY - MENDLOWITZ & ASSOCIATES INC.
  631. MERCIER-OUELLETTE, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  632. MERKLEY, JULIE ANN - COLLINS BARROW BROWN INC.
  633. METHUEN, SUSAN L. - GRANT THORNTON LIMITED
  634. METIVIER, ERIC - ROY, METIVIER, ROBERGE INC.
  635. MEYLER, KEVIN EDWARD - HARDIE & KELLY INC.
  636. MICHAEL, KARL - GRANT THORNTON LIMITED
  637. MICHALOS, THEODORE ALEXANDROS - HOYES, MICHALOS & ASSOCIATES INC.
  638. MICHROWSKI, KAROL GEORGE - DAVID SKLAR & ASSOCIATES INC.
  639. MIGUS, EUGENE PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  640. MIHALCHEON, DONNA MARIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  641. MILLER, ANTONINA - A. MILLER & ASSOCIATES INC.
  642. MILLER, KAREN CLAIRE - MNP LTD / MNP LTEE
  643. MILLIS, STELLA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  644. MILNE, BRADLEY JOHN - MNP LTD / MNP LTEE
  645. MINGIE, SUSAN LYNN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  646. MITCHELL, STUART FREDERICK - A. FARBER & PARTNERS INC.
  647. MOFFETT, PAUL DANIEL - POWELL ASSOCIATES LTD
  648. MOISAN, CLAUDE - LEMIEUX NOLET INC.
  649. MOLASKY, JULIE - GRANT THORNTON LIMITED
  650. MONACO, ELIZABETH LEA
  651. MONTGOMERY, TIMOTHY - KPMG INC.
  652. MOORE, STEPHEN - ALVAREZ & MARSAL CANADA INC.
  653. MORATAYA, MARIO - MORATAYA CORP.
  654. MORGAN, JOHN - MORGAN & PARTNERS INC.
  655. MORGAN, MARK ANTHONY - DAVID SKLAR & ASSOCIATES INC.
  656. MORGENROTH, DONNA MARIE - ADAMSON & ASSOCIATES INC.
  657. MORIN, ERIC - RAYMOND CHABOT INC.
  658. MOROSO, GREGORY FRANK - G. MOROSO & ASSOCIATES INC.
  659. MORRISON, ALEXANDER - ERNST & YOUNG INC.
  660. MORRISON, SARAH - GRANT THORNTON LIMITED
  661. MORTREUX, JULIE
  662. MOSES, JAMES RODERICK - MOSES ADVISORY GROUP INC.
  663. MOYNEUR, STEPHAN - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  664. MULLETT, T. DEAN - FTI CONSULTING CANADA INC.
  665. MUNRO, CRAIG ANDREW - FTI CONSULTING CANADA INC.
  666. MUNRO, MATTHEW JAMES - POWELL ASSOCIATES LTD
  667. MURPHY, LLOYD - L.W. MURPHY LTD.
  668. MURRAY, MELANIE KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  669. MacEACHERN, BRYAN - RAYMOND CHABOT INC.
  670. MacGIRR, C GARTH
  671. MacKENZIE, GREGORY JOHN - MACKENZIE, GILLIS, MACDOUGALL INC.
  672. MacKINNON, J. WALTER - MNP LTD / MNP LTEE
  673. MacLEOD, ALLEN WAYNE - D & A MACLEOD COMPANY LTD
  674. MacNUTT, JOHN ARNOLD
  675. McCAW, JAMES LLOYD
  676. McCOURT, PHILIP JOHN - GRANT THORNTON LIMITED
  677. McCUAIG, ROBERT LESLIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  678. McDICKEN, DANIEL WILLIAM - FABER INC.
  679. McDONALD, MURRAY ALLAN - ERNST & YOUNG INC.
  680. McGRAN, CAROL - ERNST & YOUNG INC.
  681. McINTOSH, DOUGLAS RICHARD - ALVAREZ & MARSAL CANADA INC.
  682. McKEOWN, JOHN DAVID - JOHN D. MCKEOWN INC.
  683. McKINLEY, REBECCA DIANE
  684. McLENNAN, DONALD BRUCE - McLENNAN & COMPANY LTD.
  685. McMAHON, RONALD GEORGE - TODD MCMAHON INC.
  686. McMORRAN, GORDON JAMES - WOLRIGE MAHON LIMITED
  687. McNEILL, DAVID BRUCE - GRANT THORNTON LIMITED
  688. NACKAN, ALLAN DAVID - A. FARBER & PARTNERS INC.
  689. NADON, EMILIE - RAYMOND CHABOT INC.
  690. NADON, JEAN-FRANCOIS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  691. NANTEL-LEGAULT, MARC
  692. NARFASON, HAROLD NEIL - ERNST & YOUNG INC.
  693. NATHANIEL, MICHAEL - ERNST & YOUNG INC.
  694. NAUMIS, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  695. NEILSEN, KRISTI LEIGH - GRANT THORNTON LIMITED
  696. NELSON, ROBERT ROSS
  697. NEUDORF, GORDON VICTOR - MNP LTD / MNP LTEE
  698. NEVSKY, JOSHUA BRETT - ALVAREZ & MARSAL CANADA INC.
  699. NEWBERY-MITCHELL, CARYL - MNP LTD / MNP LTEE
  700. NEWBURY, SUSAN ISABEL
  701. NEWTON, BRAD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  702. NG, ALEX EN HWA - D. MANNING & ASSOCIATES INC.
  703. NGUYEN, CATHERINE - PRICEWATERHOUSECOOPERS INC.
  704. NICHOLSON, BRETT - SMYTHE INSOLVENCY INC.
  705. NICOLINI, ISABELLA - MNP LTD / MNP LTEE
  706. NIEWERTH, SYLVIA - DEVLETIAN & ASSOCIES INC.
  707. NOEL, FRANCOIS - RAYMOND CHABOT INC.
  708. NOISEUX, GILLES - NOISEUX SYNDIC INC.
  709. NOISEUX, OLIVIER - RAYMOND CHABOT INC.
  710. NORDSTROM, RONALD JAMES
  711. NORONHA, DAVID JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  712. NYKYFORUK, BARRY LEE - BARRY NYKYFORUK & ASSOCIATES INC.
  713. OAKMAN, BRADLEY JAMES - THE OAKMAN GROUP INC.
  714. OKOLITA, JOSEPH ANDREW - CAMERON - OKOLITA INC.
  715. ORR, ANDREA GWENN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  716. ORRELL, ALANA - E. SANDS & ASSOCIATES INC.
  717. ORRELL, D. GEOFFREY
  718. OUAKNIN, HARRY - MNP LTD / MNP LTEE
  719. OWENS, BRENDA DARLENE - YANCH, DEY & ASSOCIATES LTD.
  720. PAGE, ALAN HERBERT - SCHWARTZ LEVITSKY FELDMAN INC.
  721. PAGE, ANTONY JOHN - A. JOHN PAGE & ASSOCIATES INC.
  722. PAGE, GENEVIEVE - RAYMOND CHABOT INC.
  723. PAGE, GRAHAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  724. PALLEN, RICHARD D - PRICEWATERHOUSECOOPERS INC.
  725. PALMER, HOLLY MARIE - ERNST & YOUNG INC.
  726. PALMER, WAYNE KEVIN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  727. PARADIS, NADIA - RAYMOND CHABOT INC.
  728. PARE, MICHEL - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  729. PARENT, MAUREEN - MNP LTD / MNP LTEE
  730. PARISI, JOSEPHINE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  731. PASCAL, NICOLAS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  732. PATEL, PRITESH - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  733. PAUL, LINDA JUNE - MNP LTD / MNP LTEE
  734. PEAKE, BARRY JOHN - A. FARBER & PARTNERS INC.
  735. PEAKE, NORMAN KENNETH - PADDON + YORKE INC.
  736. PEARL, KEN LAWRENCE - THE FULLER LANDAU GROUP INC.
  737. PEDE, JENNIFER - PRICEWATERHOUSECOOPERS INC.
  738. PELECK, STEVEN PETER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  739. PELLARIN, JEFF P.
  740. PELOQUIN, DAVID
  741. PENNEY, IAN JASON - JANES & NOSEWORTHY LIMITED
  742. PENSTON, JEFFREY - WELKER & ASSOCIATES INC.
  743. PERNICA, JOSEPH
  744. PERRAULT, ANNE ISABELLE - ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  745. PESNER, MICHAEL
  746. PETERSEN, KATHERINE ELIZABETH
  747. PETRIE, ALISON ANNE - PETRIE & ASSOCIATES INC.
  748. PETTAI, DAVID
  749. PETTIGREW, PAUL - PRICEWATERHOUSECOOPERS INC.
  750. PHANEUF, EMMANUEL - RAYMOND CHABOT INC.
  751. PICARD, JOEL WILLIAM JOSEPH - FONTAINE & ASSOCIATES INC
  752. PICHELLI, PETER - SCOTT, PICHELLI & EASTER LIMITED
  753. PICKERING, BEN ROSS
  754. PICKERING, PAUL - PAUL J. PICKERING AND ASSOCIATES LIMITED
  755. PICKETT, MICHELLE MARIE - PRICEWATERHOUSECOOPERS INC.
  756. PIGEON, FRANCE - GROUPE PIGEON SYNDICS INC.
  757. PIGEON, YVES
  758. PINSKY, MURRAY LEON - PINSKY, BISSON INC.
  759. POIRIER, ANN CLAIRE - POWELL ASSOCIATES LTD
  760. POIRIER, MARTIN - LEMIEUX NOLET INC.
  761. POLAK, NICOLE LYNN - BROMWICH & SMITH INC.
  762. POLLACK, DANIEL A.
  763. POLLARD, ANGELA KAREN - POLLARD & ASSOCIATES INC.
  764. POMERLEAU, JOSEE - POMERLEAU & ASSOCIES SYNDIC INC.
  765. PONTING, DAVID SCOTT - A. FARBER & PARTNERS INC.
  766. POON, CASSIE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  767. POREPA, JODI
  768. PORTER, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  769. POULIN DE COURVAL, JEAN-MARC
  770. POULIN, LUC - ERNST & YOUNG INC.
  771. POULOS, EUGENIA - ALVAREZ & MARSAL CANADA INC.
  772. POUPART, PATRICK - POUPART SYNDIC INC.
  773. POWELL, ROBERT WADE - POWELL ASSOCIATES LTD
  774. POWELL, THOMAS - ALVAREZ & MARSAL CANADA INC.
  775. POWELL, TINA MARIE - MNP LTD / MNP LTEE
  776. POWROZNIK, GARY DONALD - G. POWROZNIK GROUP INC.
  777. PRENTICE, DEAN TERRENCE - MNP LTD / MNP LTEE
  778. PRICE, JEFFREY ROBERT - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  779. PRICE, ROBERT EDWIN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  780. PRIEUR, COLLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  781. PRIMEAU, RICHARD - PRIMEAU PROULX & ASSOCIES INC.
  782. PRINCE, GREGORY NORMAN - PRICEWATERHOUSECOOPERS INC.
  783. PRINGLE, TREVOR BICKFORD - MSI SPERGEL INC
  784. PRITCHARD, BRIAN JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  785. PRONOVOST, ERIC - ROY, METIVIER, ROBERGE INC.
  786. PROULX, SYLVAIN - PRIMEAU PROULX & ASSOCIES INC.
  787. QUINN, DOUGLAS CHARLES - CAMERON - OKOLITA INC.
  788. QUINNEY, JASON PAUL - HOYES, MICHALOS & ASSOCIATES INC.
  789. QUINNEY, RICHARD GRAHAM - QUINNEY & ASSOCIATES LTD.
  790. RABY, BRIAN - BRIAN RABY & ASSOCIATES INC.
  791. RACICOT, EMMANUEL-HUGO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  792. RANCOURT, NATHALIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  793. RASTAN, MINA - RASTAN & ASSOCIATES INC.
  794. RAUF, ADAM AKBAR - MSI SPERGEL INC
  795. REID, DAVID BARRY
  796. REID, TIMOTHY HUGH - ALVAREZ & MARSAL CANADA INC.
  797. REIDPATH, SUSAN KATHLEEN
  798. REIMCHE, JONATHAN - PRICEWATERHOUSECOOPERS INC.
  799. REMILLARD, DENIS
  800. REMOLINO CIFUENTES, FRANCISCO JAVIER - ALBERT GELMAN INC.
  801. RENAUD, JOCELYN - RAYMOND CHABOT INC.
  802. RENNIE, W. STEWART - BDO CANADA LIMITED / BDO CANADA LIMITEE
  803. RETHORE, MARCEL - KPMG INC.
  804. REYNOLDS, DAVID THOMAS - DAVID REYNOLDS AND ASSOCIATES INC.
  805. REYNOLDS, PHILIP JOSEPH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  806. REYNOLDS, TANYA - MNP LTD / MNP LTEE
  807. REZNICHENKO, JULIA - CROWE SOBERMAN INC.
  808. RICHARD, FREDERIC - GROUPE LEBLANC SYNDIC INC.
  809. RICHARD, LAURIER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  810. RICHARDSON, DAVID IAN
  811. RICHER, FREIDA MARIE - GRANT THORNTON LIMITED
  812. RICKARD, MARIA - MARIA RICKARD & ASSOCIATES INC.
  813. RIGLIN, CASSIE - ERNST & YOUNG INC.
  814. RIOUX, PASCAL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  815. RISMAN, FRANK - RISMAN ZYSMAN INC
  816. RIVARD, GILLES - JEAN FORTIN & ASSOCIES SYNDIC INC
  817. RIZARRI, HANS - CROWE SOBERMAN INC.
  818. ROBBS, KENNETH DAVID - FONTAINE & ASSOCIATES INC
  819. ROBERGE, JOSE - ROY, METIVIER, ROBERGE INC.
  820. ROBERGE, PATRICK - RAYMOND CHABOT INC.
  821. ROBERTS, CLINTON - PRICEWATERHOUSECOOPERS INC.
  822. ROBERTS, LISA JANE
  823. ROBILLARD, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  824. ROBINSON, PATRICIA - PAT ROBINSON INC.
  825. ROBINSON, RICHARD GEOFFREY E - GRANT THORNTON LIMITED
  826. ROBITAILLE, MARTINE - PIERRE ROY & ASSOCIES INC.
  827. RODRIGUES, JERVIS CYRIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  828. ROGERS, TERRENCE CHARLES - SMYTHE INSOLVENCY INC.
  829. ROSEN, BRAHM HOWARD - ROSEN GOLDBERG INC.
  830. ROSEN, MARK S.
  831. ROSENBERG, JEFFREY RICHARD - FTI CONSULTING CANADA INC.
  832. ROSENTHAL, MARTIN P. - ERNST & YOUNG INC.
  833. ROSS, JOEL MARTIN - ROSS ADVISORY GROUP INC.
  834. ROSTANT, DEREK ANTHONY - KPMG INC.
  835. ROTFARB, ELLIOT JOEL - BRIEF & ASSOCIATES INC.
  836. ROULEAU, MARC MICHEL - DOYLE SALEWSKI INC.
  837. ROUSSIMOFF-STOEFF, BORIS - PIERRE ROY & ASSOCIES INC.
  838. ROWAN, CHRISTOPHER K. - KEN ROWAN & ASSOCIATES INC.
  839. ROWAN, KENNETH ALAN - KEN ROWAN & ASSOCIATES INC.
  840. ROY, JACQUES - HOULE ROY S.A.
  841. ROY, MARCEL A - DEMERS BEAULNE INC.
  842. ROY, MATHIEU - HOULE ROY S.A.
  843. ROY, MAURICE
  844. ROY, PIERRE - PIERRE ROY & ASSOCIES INC.
  845. ROZON, DANIEL AUGUSTIN - GRANT THORNTON LIMITED
  846. RUMANEK, CARL - RUMANEK & COMPANY LTD.
  847. RUMANEK, JORDAN - RUMANEK & COMPANY LTD.
  848. RUSINEK, JACQUES DIDIE - RUSINEK & ASSOCIATES INC.
  849. RUSSO, JOANNE - RUSSO CORP.
  850. RUTMAN, ALLAN ARNOLD - ZEIFMAN PARTNERS INC.
  851. RYBACK, LAURA LEE - MNP LTD / MNP LTEE
  852. SALDANHA, DAVID PAUL - ERNST & YOUNG INC.
  853. SALEWSKI, PAUL EVAN - DOYLE SALEWSKI INC.
  854. SALYZYN, LEANNE ELIZABETH - SALYZYN & ASSOCIATES LIMITED
  855. SALYZYN, MICHAEL A. - SALYZYN & ASSOCIATES LIMITED
  856. SAMSON, JOSHUA - THE FULLER LANDAU GROUP INC.
  857. SAMUELS, VICKY D. - MNP LTD / MNP LTEE
  858. SANDWITH, JOEL MATTHEW - HOYES, MICHALOS & ASSOCIATES INC.
  859. SAUNDERS, HAROLD DAVID - CAMPBELL, SAUNDERS LTD
  860. SAUNDERS, JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  861. SAUNDERS, MARSHA - FONTAINE & ASSOCIATES INC
  862. SAVAGE, JULIE ANNE - TAYLOR LEIBOW INC.
  863. SAVARY, MARC - LITWIN BOYADJIAN INC.
  864. SCHAEFER, SCOTT KENNETH - HOYES, MICHALOS & ASSOCIATES INC.
  865. SCHELLER, MICHELLE - MNP LTD / MNP LTEE
  866. SCHOFIELD, IAN PETER - MNP LTD / MNP LTEE
  867. SCHONFELD, S. HARLAN - SCHONFELD INC.
  868. SCOTT, JUDITH ANNE
  869. SEGUIN, NATHALIE - N. SEGUIN INC.
  870. SERPONE, JOHANNE - GROUPE SERPONE INC.
  871. SHARMA, ASHVIN - MSI SPERGEL INC
  872. SHARMA, KUNJAR MANI - KUNJAR SHARMA & ASSOCIATES INC.
  873. SHAW, LEONARD MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  874. SHERIFF, TODD Y. - SHERIFF SOLE & MADEJ INC.
  875. SHERMAN, ADAM DANIEL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  876. SHIER, ROBERT - MNP LTD / MNP LTEE
  877. SHINER, ALAN - MNP LTD / MNP LTEE
  878. SHOLDICE, MURRAY WILLIAM - A. FARBER & PARTNERS INC.
  879. SICILIANO, VINCE F. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  880. SIERADZKI, DAVID - KSV KOFMAN INC.
  881. SILLIKER, TARA REA - MNP LTD / MNP LTEE
  882. SINCLAIR, CHRIS - SMYTHE INSOLVENCY INC.
  883. SIRRS, ERIC ALFRED - MNP LTD / MNP LTEE
  884. SKELTON, CHARLES - GRANT THORNTON LIMITED
  885. SKLAR, DAVID - DAVID SKLAR & ASSOCIATES INC.
  886. SLEETH, JORDEN DAVID - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  887. SLOCOMBE, GARETH FREDERICK - G. SLOCOMBE & ASSOCIATES INC.
  888. SMELT, SHEILA - SHEILA SMELT AND ASSOCIATES INC.
  889. SMITH, ANDREW WILLIAM - E. SANDS & ASSOCIATES INC.
  890. SMITH, BRANDON - IRA SMITH TRUSTEE & RECEIVER INC.
  891. SMITH, CHARLA - HARDIE & KELLY INC.
  892. SMITH, DAVID LINCOLN - BROMWICH & SMITH INC.
  893. SMITH, GORDON GENE
  894. SMITH, IRA C - IRA SMITH TRUSTEE & RECEIVER INC.
  895. SMITH, ROBERT WILLIAM - MNP LTD / MNP LTEE
  896. SNEDDEN, NANCY LEANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  897. SOBEL, DANIEL - GRANT THORNTON LIMITED
  898. SOLE, JEFFREY MARTIN - SHERIFF SOLE & MADEJ INC.
  899. SOLOMON, SHERRY LYNN - RUMANEK & COMPANY LTD.
  900. SOUCY, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  901. SPERGEL, ALAN HARVEY - MSI SPERGEL INC
  902. ST-AMOUR, ERIC - PRICEWATERHOUSECOOPERS INC.
  903. ST-GEORGES, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  904. ST-PIERRE, ERIC
  905. STACK, SEAN - S. R. STACK & COMPANY LTD.
  906. STACK, SHAWN ANDREW - BROMWICH & SMITH INC.
  907. STAPLEY, SHARON PATRICIA - FREDERICK & COMPANY LTD
  908. STATZ, MICHELLE KATHLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  909. STEELE-MACSWEEN, MARIANNE - MACKENZIE, GILLIS, MACDOUGALL INC.
  910. STEHELIN, PAUL ALBERT - POWELL ASSOCIATES LTD
  911. STEINER, GLENN - BARRY NYKYFORUK & ASSOCIATES INC.
  912. STELZER, ROBERT - A. FARBER & PARTNERS INC.
  913. STEPANUIK, CHRISTOPHER C. - ERNST & YOUNG INC.
  914. STERN, LINDA
  915. STEVENSON, DAVID WILLIAM - AC STEVENSON & PARTNERS LTD.
  916. STEWART, JAMES HERBERT
  917. STEWART, KIMBERLEY ELIZABETH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  918. STEWART, MICHAEL GREGORY - ALVAREZ & MARSAL CANADA INC.
  919. STOPPEL, JAYSON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  920. STRADIOTTI, MATHEW STEVEN
  921. STRAND, SONYA J. - A. FARBER & PARTNERS INC.
  922. STUBER, JANICE
  923. STUIVE, DOUGLAS - MNP LTD / MNP LTEE
  924. SU, PHONG (VINCENT) - PHONG SU & ASSOCIATES INC.
  925. SUDANO, REBECCA SUSAN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  926. SUGENG, NATHANIEL PETER - FONTAINE & ASSOCIATES INC
  927. SULLIVAN, PATRICK - LE GROUPE FULLER LANDAU INC.
  928. SURGESON CARSON, C/O RAYMOND CHABOT INC. - SURGESON CARSON C/O RAYMOND CHABOT INC.
  929. SURMINSKY, DARRIN - MNP LTD / MNP LTEE
  930. SURPRENANT, ANDRE
  931. SUTTON, YVONNE CELINE
  932. SYKORA, SANDRA MARIA - HOYES, MICHALOS & ASSOCIATES INC.
  933. SYLVESTRE, CHANTAL - JEAN LELIEVRE SYNDIC
  934. SZYPULA, CHESTER RICHARD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  935. TADROS, ERIC - PRICEWATERHOUSECOOPERS INC.
  936. TAIT, ELIZABETH ANNE
  937. TAKASH, ROBERT - MNP LTD / MNP LTEE
  938. TANNENBAUM, BRYAN A - RSM Canada Limited
  939. TARDIF, KARINA - RAYMOND CHABOT INC.
  940. TAVES, SUSAN EVELYN
  941. TAYLOR, CHELSEA ANNE - MNP LTD / MNP LTEE
  942. TAYLOR, KAILEY - DAVID REYNOLDS AND ASSOCIATES INC.
  943. TAYLOR, LEIGH COLEMAN - L. C. TAYLOR & CO. LTD.
  944. TAYLOR, ROBERT JAMES - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  945. TAYLOR-MANCUSI, JILLIAN ROBYN - L. C. TAYLOR & CO. LTD.
  946. TERTIGAS, KONSTANTINOS (GUS) - ERNST & YOUNG INC.
  947. TESSIS, KENNETH MARK - GOLDHAR & ASSOCIATES LTD
  948. THATCHER, KEVIN JAMES - KEVIN THATCHER & ASSOCIATES LTD.
  949. THERRIEN, GUILLAUME - LEMIEUX NOLET INC.
  950. THIBAULT, ANDRE - RAYMOND CHABOT INC.
  951. THIBAULT, MICHEL - RAYMOND CHABOT INC.
  952. THIBODEAU, ANDRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  953. THIEM, JOSHUA KEITH
  954. THODE, DOUGLAS JOHN - D. THODE & ASSOCIATES INC.
  955. THOMPSON, JOHN CURRIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  956. THOMSON, MARK NORMAN ANDREW - PRICEWATERHOUSECOOPERS INC.
  957. TILLMAN, ANTHONY JOSEPH - ALVAREZ & MARSAL CANADA INC.
  958. TITLE, SHELDON JAY - MNP LTD / MNP LTEE
  959. TO, KIMBERLY WAI FAN - E. SANDS & ASSOCIATES INC.
  960. TO, NICHOLAS - HOYES, MICHALOS & ASSOCIATES INC.
  961. TOMAN, TRACEY MARIE - DOYLE SALEWSKI INC.
  962. TRAHAN, GINETTE
  963. TRAVITSKY, SHAWN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  964. TREMBLAY, CHARLES - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  965. TREMBLAY, FABIEN - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  966. TRUDEAU, MARTIN - PIERRE ROY & ASSOCIES INC.
  967. TUCK, ANDREW - ERNST & YOUNG INC.
  968. TULL, ROBERT A - BLT LAPOINTE & ASSOCIES INC.
  969. TURCOTTE, NORMAND J - JOLIN, TURCOTTE & ASSOCIES INC
  970. TURCOTTE, YVES - ROY, METIVIER, ROBERGE INC.
  971. TURNER, TAMMY
  972. TZICAS, GEORGE P. - GROUPE SERPONE INC.
  973. VACHON, VERONIQUE - RAYMOND CHABOT INC.
  974. VAN ALPHEN, WENDY ANNE
  975. VAN EYK, PAUL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  976. VAN WYK, BRIDGET ANNE - A. FARBER & PARTNERS LTD.
  977. VAR, VICHHYKA - RAYMOND CHABOT INC.
  978. VARGA, GEOFFREY EUGENE
  979. VENABLES, JOHN DOUGLAS
  980. VENETSANOS, PETER - ERNST & YOUNG INC.
  981. VERES, BRIAN JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  982. VERMETTE, MICHAEL JOSEPH - PRICEWATERHOUSECOOPERS INC.
  983. VILLENEUVE, ERIC - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  984. VINCENT, ERIC - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  985. VININSKY, MITCHELL - KSV KOFMAN INC.
  986. VISENTIN, BARBARA LYNN - WELKER & ASSOCIATES INC.
  987. WALBY-PARCHOMA, DAWN MICHELLE - PRICEWATERHOUSECOOPERS INC.
  988. WALKER, JAMES BRADFIELD - JAMES B. WALKER & CO. LTD
  989. WARGA, BRENT MICHAEL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  990. WARING, ARTHUR CHARLES - A.C. WARING & ASSOCIATES INC.
  991. WARNER, KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  992. WASSERMAN, HOWARD MELVIN - WASSERMAN RAMSAY INC.
  993. WATSON, GREGORY PAUL - FTI CONSULTING CANADA INC.
  994. WEAVER, TRACEY - PRICEWATERHOUSECOOPERS INC.
  995. WEBB, JEFFREY THOMAS
  996. WEBER, WAYNE - GRANT THORNTON LIMITED
  997. WEDLAKE, PETER DOUGLAS - GRANT THORNTON LIMITED
  998. WEISZ, DANIEL RAPHAEL - RSM Canada Limited
  999. WELKER, CHRISTOPHER - WELKER & ASSOCIATES INC.
  1000. WELKER, HANS PETER - WELKER & ASSOCIATES INC.
  1001. WELKER, STEVEN - STEVE WELKER AND COMPANY INC.
  1002. WENGLE, MELANIE SUE - A. FARBER & PARTNERS INC.
  1003. WENTZELL, MARK EVERETT - GRANT THORNTON LIMITED
  1004. WEST, ROBERT RANDOLPH - R. WEST & ASSOCIATES INC.
  1005. WEST-CHOW, DESMOND ELLIOTT - GOTH & COMPANY LTD.
  1006. WESTGEEST, LAURENCE G. A.
  1007. WHELDON, CLAIRE - PRICEWATERHOUSECOOPERS INC.
  1008. WHITE, ROBYN JANE - A. FARBER & PARTNERS INC.
  1009. WHITEHEAD, GRAEME C.F. - A. FARBER & PARTNERS INC.
  1010. WIEBE, JAKE - GRANT THORNTON LIMITED
  1011. WIHNAN, JOYCE PATRICIA - WIHNAN TRUSTEE CORPORATION
  1012. WILDMAN, JULIE LAURA - HOYES, MICHALOS & ASSOCIATES INC.
  1013. WILKIE, JOSEPH ALBERT - MNP LTD / MNP LTEE
  1014. WILLIAMS, BRIAN FREDRICK - CAMERON - OKOLITA INC.
  1015. WILLIAMS, JAMES STEWART - JAMES WILLIAMS & ASSOCIATES INC.
  1016. WILLIAMS, RICHARD - JAMES WILLIAMS & ASSOCIATES INC.
  1017. WILLIAMS, WALTER ALEXANDER - VINE AND WILLIAMS INC
  1018. WILSON, JOHN STEPHENSON
  1019. WIZMAN, IGAL
  1020. WONG, BRENDA - RSM Canada Limited
  1021. WOO, DANNY - GRANT THORNTON LIMITED
  1022. WOO, JANE - A. FARBER & PARTNERS INC.
  1023. WOOD, BRENDA - SALYZYN & ASSOCIATES LIMITED
  1024. WOOD, BRENDA M. - A. FARBER & PARTNERS INC.
  1025. WOOD, DAVID STANLEY - BOALE, WOOD & COMPANY LTD.
  1026. WOOD, PATRICIA EILEEN - MNP LTD / MNP LTEE
  1027. WOOTTON, DANIEL KENNETH - GRANT THORNTON LIMITED
  1028. WRIGHT, MICHAEL STANLEY JAMES JR - MIKE WRIGHT & ASSOCIATES INC.
  1029. WYNBERG, SAMUEL LEONARD
  1030. YANCH, JAMES ROBERT - YANCH, DEY & ASSOCIATES LTD.
  1031. YANDRESKI, ANDREA
  1032. YAO, LIANG (ALLEN) - ERNST & YOUNG INC.
  1033. YAU, EDMUND - ERNST & YOUNG INC.
  1034. YAU, NORMA ILENE
  1035. YORKE, CLYDE EDWIN - PADDON + YORKE INC.
  1036. ZANNI, ROBERT JOSEPH - GRANT THORNTON LIMITED
  1037. ZASPALIS, TONY
  1038. ZICAT, YANNICK - PRICEWATERHOUSECOOPERS INC.
  1039. ZIELSKI, FRANKLIN J - F.J. ZIELSKI & ASSOCIATES INC.
  1040. ZIELSKI, FRANKLIN JASON - F.J. ZIELSKI & ASSOCIATES INC.
  1041. ZIZZO, CHAD CORBETT
  1042. ZUK, CHRISTINE LOUISE - VINE AND WILLIAMS INC
  1043. ZWEIG, MARVIN IRVING
  1044. ZYSMAN, MARVIN - RISMAN ZYSMAN INC
  1045. ZYSMAN, RYAN - RISMAN ZYSMAN INC
  1046. de BILLY-TREMBLAY, SOLANGE - de BILLY-TREMBLAY & ASSOCIES INC.
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