Subsidiaries

2-2-46, Inada-Uemachi, Higashi-Osaka City,
Osaka Japan, 577-0002
   TEL +81-6-6746-2601

2-2-46, Inada-Uemachi, Higashi-Osaka City,
Osaka Japan, 577-0002
   TEL +81-6-6744-7631

2-2-46, Inada-Uemachi, Higashi-Osaka City,
Osaka Japan, 577-0002
   TEL +81-6-6746-5227

KINKISHARYO INTERNATIONAL, L.L.C.

400 BLUE HILL DRIVE SUITE 3B WESTWOOD, MA 02090
   TEL　+1-781-320-1220　Fax　+1-781-320-1201

901 South Railroad Street Penn, PA15675,USA
  TEL +1-724- 527-2386 Fax +1-724- 527-3091

Street 163. El Maadi, Cairo. Arab Republic of Egypt
   TEL +20-2-519-5901  Fax +20-2-519-6815