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| PanelCraft, Inc. |   | |
| Automated Concepts, Inc. |   | ||
| EDC, Inc. |   | ||
| EMAC - Equipment Monitor and Control, Inc. |   | ||
| EnviroSep - Fluid and Heat Recovery Systems |   | ||
| Icorp / Inno-flex Corporation |   | ||
| International Engineering Solutions - IES |   | ||
| Imco Industries Ltd. |   | ||
| RAM Industries Inc. |   | ||
| Tulsar Canada Ltd. |   | ||
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