ISOWATEC CORPORATION

     KOEI KOGYO CO., LTD.

     TOYAMA SHIP BUILDING YARD CO., LTD

      FUYO MACHINERY CO., LTD.

     SAN-EI REGULATOR CO., LTD.

     TOHO WIRE NETTING CO., LTD.

     HASEGAWA MACHINERY CO., LTD

     TOYO SCREEN CO., LTD.

     WICHITA CO., LTD.

     OHI IRON WORKS CO., LTD.

     KANOSHOJI CO., LTD.

     ISHIZU MACHINERY CO., LTD.

     FUTABA AUTOMATIC WRAPPING MACHINERY CO., LTD.

YODOKO ROLLS

     YODOGAWA STEEL WORKS, LTD.

YOKOGAWA

     YOKOGAWA

AOKIKIKAI

     AOKIKIKAI CO., LTD.

PHONIC

     PHONIC CO., LTD.

     KOTOBUKI SHEETEC CORPOPATION