[Congressional Record Volume 140, Number 47 (Tuesday, April 26, 1994)]
[Senate]
[Page S]
From the Congressional Record Online through the Government Printing Office [www.gpo.gov]


[Congressional Record: April 26, 1994]
From the Congressional Record Online via GPO Access [wais.access.gpo.gov]

 
            OPPOSITION TO EMPLOYER MANDATES IN HEALTH REFORM

 Mr. McCAIN. Mr. President, I am very disturbed by the health 
care reform proposals that are currently being considered by the 
various committees of the Senate and the House. Virtually all of these 
are slightly modified versions of the Clinton plan, with all of its 
flaws including health care alliances, mandatory standard benefits 
packages, global budgets, premium and price controls, and the feature I 
wish to discuss today, employer mandates. They don't seem to 
understand, as all of the polls demonstrate, that Americans want no 
part of this coercive, Government-controlled approach to health reform.
  One of the worst aspects of this approach, which is included in the 
Mitchell, Stark, Dingell and other committee proposals, is the 
requirement that employers pay for the health insurance of their 
employees. Such an employer mandate is politically attractive to these 
committees because it is a hidden tax which gives the average citizen 
the erroneous impression that someone else is paying the bill. However, 
let us make no mistake about this, an employer mandate is the 
equivalent of a large new payroll tax--a tax of up to 7.9 percent under 
the Clinton plan. Economists agree that all of us will pay this tax, in 
the form of lost jobs, decreased wages, and higher prices.
  Studies by respected independent research firms estimate that the 
number of jobs that will be lost under the Clinton plan range from 
600,000 to over 2 million jobs. In addition, a National Federation of 
Independent Business [NFIB] survey of its 600,000 members found that 
more than 25 percent would be forced to close their businesses and 
another 25 percent would lay off workers if the Clinton plan is passed. 
The NFIB estimates that 3,717,500 employers, 74 percent of all 
employers nationally, will have higher payroll costs under the Clinton 
plan; many more if the small business subsidies are not fully financed 
and the premium caps are not forced.
  In my State of Arizona alone, the impact of the employer mandate 
would be enormous and devastating. An independent poll of 8,000 Arizona 
members of NFIB found that 72 percent of small business owners would 
raise prices, and 45 percent would reduce the size of their businesses. 
According to a study prepared for the American Legislative Exchange 
Council, Arizona would lose 14,300 jobs during just the 1st year of the 
Clinton plan. In addition, wages would be reduced. The average income 
loss per worker in Arizona would be $390. Another study by CONSAD 
Research Corporation found that 10,822 jobs would be lost in Arizona 
assuming that the subsidies are maintained. Other States will 
experience similar losses.
  The committee proposals that are being considered as alternatives to 
the Clinton plan will also have an adverse effect on the economy and 
employment. Whether their employer mandates cost us 100,000 jobs or 2 
million jobs, the workers who are laid off will be substantially worse 
off as a result of health care reform. We can achieve the objectives of 
reform without imposing such costs on employers and employees. The 
various Republican proposals achieve universal access without employer 
mandates or new taxes.
  Mr. President, I hope that my colleagues on the committees with 
jurisdiction over health reform will seriously consider the great harm 
that an employer mandate will do. Even an employer mandate that is 
smaller than the mandate imposed under the Clinton plan will have a 
very adverse effect, and will likely become even more burdensome over 
time as health care costs increase. I ask that a letter from the 
Coalition for Jobs and Healthcare, representing the employers of over 
35 million Americans, be printed in the Record.
  The letter follows:


                            Coalition for Jobs and Healthcare,

                                                   April 21, 1994.
     Hon. John McCain,
     U.S. Senate, Washington, DC.
       Dear John: As a coalition of more than one million 
     employers both small and large, we are writing to express our 
     strong opposition to the inclusion of any form of an employer 
     mandate to finance health insurance in health care reform 
     legislation.
       Taken together, the signatories of this letter employ over 
     35 million Americans in all fifty states. We have examined 
     how we would be impacted by an employer mandate, and it is 
     abundantly clear that the mandate is the wrong course for 
     health care reform.
       We are united in the belief that the employer mandate is a 
     payroll tax that would cause devastating job loss, wage 
     reductions, and would do great harm to the ability of 
     American business to grow and prosper. We believe that 
     employers who currently do provide insurance for their 
     employees and those who do not would both be hurt by the 
     unaffordable costs and regulatory burden that the employer 
     mandate represents. We believe the employer mandate denies 
     all businesses any role in controlling their own health care 
     costs and brings to a halt ongoing employer innovation in 
     providing health benefits for employees.
       The employer community strongly supports health care 
     reform, but will vigorously oppose employer mandates because 
     we believe reform should not come at the expense of the 
     economic health of American business and its employees.
           Sincerely,
       4M Inc.; 50-Off Stores; 54 Foods, Inc.; A & M Machine, 
     Inc.; A Scape by Design; A. Duda & Sons, Inc.; A. Rea 
     Construction, Inc.; A.L. Cedlious; A.R. Vetter Co., Inc.; A-
     Acclaim Commercial Lock and Safe; A-C Brake Co., Inc.; A-J 
     Roofing & Waterproofing Co.; A-J Services; A-Team Plumbing & 
     Irrigation; A&D Management Co., Inc.; A&W Restaurants. Inc.; 
     AA Action Carpet Cleaning; AA Industrial Cleaners, Inc.; AAC 
     Corporation; AB Management Group; ABM Industries, Inc.; 
     Abnar, Inc.; AC & C General Contractors; Ace Fire Systems, 
     Inc.; ACME Fence and Lumber; ACME Pacific Repairs, Inc.; 
     ACOM; Acorn Restaurants, Inc.; Acquario Restaurant; Action 
     Electric, Inc.; Adams Consulting Engineers, Inc.; Adams 
     Mechanich Service; Adams O'Reilly, Inc.; Adelman Maintenance 
     Corporation of Milwaukee; Adelpha Plants; Admiral Beverage 
     Corp.;
       Admiral Linen Service, Inc.; Admiral Petrolium Co.; ADS 
     Inc.; Advance Service of America; Advance Water Conditioning; 
     Advanced Air Systems, Inc.; Advanced Amusments, Inc.; 
     Advanced Carpet Cleaning; Advanced Communications; Advanced 
     Fire Protection, Inc.; Advanced Fixture & Supply Co.; 
     Advanced Resurfacing Systems; Advanced Waste Technology, 
     Inc.; Advantage Business Services; Advantage Printing, Inc.; 
     Adver-tees Screenprinting; Aerobee Electric, Inc.; Aetna 
     Maintenance Systems, Inc.; Affordable Bus and Coach 
     Conversions; AG/GRO Fert Co., Inc.; Agricultural Producers; 
     Air Action; Air Maintenance, Inc.; Aircraft Service 
     International Group; Airkem Tidewater, Inc.; Airsystems of 
     Florida; Ajax Electric Co., Inc.; AJF, Inc.; Ak Sar Ben 
     Roofing Company; Akerverg & Reimers CPA; Akron Pizza, Inc.; 
     Al's Awning Shop, Inc.; Al's Laundry Specialists; Al's Lawn 
     Service; Aladdin Electric, Inc.; Alalawn Landscape Design & 
     Construction, Inc.; Alarm Detection Systems, Inc.; Alaskan 
     Oil Inc.; Alastar Corp.; Albany Taco, Inc.; Albert H. Wohlers 
     & Co.; Albert J. Kain, Jr.; Albertson's, Inc.; Alexander 
     Aviation Associates, Inc.; Alexandra Inc.; Alexandria & 
     Arlington Window Cleaning Co., Inc.; Alice's Restaurant; Alja 
     Construction; All Clear Window Cleaning; All County Resource 
     Management Corporation; All Plumbing & Installation Co., 
     Inc.; All Purpose Electric Inc.; All Seasons Nursery & Garden 
     Center; All Seasons Pools & Spas, Inc.; All Service 
     Sanitation Co.; All Star Dist., Inc.; All Temp Service; 
     Alleganey Taco Corp.; Allegro Sanitation Corporation; Allen & 
     Gelb; Allen Communications Group, Inc.;
       Allen Hughes Septic Tank Services, Inc.; Allen's Plumbing 
     Supply; Allied Protection Services, Inc.; Allied 
     Refrigeration & Electric, Inc.; Allstate Electric, Inc.; 
     Allstate Safe & Lock; Alpaca Enterprises; Alpha Productions 
     Publications; Alpo; Alps Management, Inc.; Altered Spaces, 
     Inc.; Alternative Foods; Alto Shaam, Inc.; Altrix 
     International; Always Open; Amarillo Stainless Steel Repair & 
     Fabrication; AMC Sign Co.; Amel's Restaurant; American Bakers 
     Association; American Banana & Produce, Inc,; American 
     Cabling & Communication, Inc.; American Carpet Cleaning, 
     Inc.; American Coaster Co.; American Communications Group; 
     American Conditioned Air, Inc.; American Data Corporation; 
     American Eagle Distributing Co.; American Edge Inc.; American 
     Family Insurance; American Furniture Manufacturers 
     Association; American Holding Co. American Hotel & Motel 
     Association; American Leak Detection, Inc.; American Machine 
     Tool Distributors Association; American Media, Inc.; American 
     Pizza Partners; American Poolplayers Associations, Inc.; 
     American Portland Cement Alliance; American Reprographics; 
     American Sign Shops; American Society of Travel Agents; 
     American Sound & Electronics, Inc.; American Speedy Printing; 
     American Thermal Corp.; American Trucking Associations, Inc.; 
     American Waste Control, Inc.; American Waste Grease, Inc.; 
     American Waste Removal, Inc.; American Wholesale Marketers 
     Association; American Wholesale Thermographers, Inc.; 
     Americans for Intelligent Healthcare Reform; Amerigo & 
     Scrooge's; Ames Department Stores, Inc.; Amigos Four, Inc.; 
     Amity Lock & Safe; Amway Corporation; An Extra Fresh Flower 
     Co.; Ancha Electronics, Inc.; Anchor Glass Container Corp.; 
     Anchor-Robinson Heating & Cooling, Inc.; Ancient Mariner;
       Anderson Asphalt Services, Inc.; Anderson Brothers; 
     Anderson Die & Mfg Co. Inc.; Anderson Erickson Dairy, Inc.; 
     Anderson Painting Co., Inc.; Anderson's Commercial Services; 
     Andes Candies Inc.; Andorris Inc.; Andres Management 
     Corporation; Andrews Environmental Co.; Andrews Financial 
     Services and Automatic Bill Paying Service; Andro 
     Engineering, Inc.; Anex Resources, Inc.; Angelica 
     Corporation; Angelo Iron & Metal; Animal Emergency Clinic of 
     Greter Augusta, PC; Animal Medical Clinic; Annadon Electric, 
     Inc.; AnnDen Corp.; Annu Corporation; Anteolope Valley 
     Distributing Co.; Anteope Valley Glass; Anthony Drummond 
     Brokerage Services; Anuenue, Inc.; Anything Groes in 
     Louisville, Inc.; Anytime Sign Systems; Apex Electric, Inc.; 
     Apex Restaurants, Inc.; APM Produce, Inc.; Apoxiforce 
     Temporaries/Plusmates Personnel; Apartment Communities 
     Corporation; Applebaun & Associates, Inc.; Appliance Parts 
     Distributors Association; Appliance Service Center, Inc.; 
     Appliance Service Co.; Applied Office Systems, Inc.; Aqua 
     Marine Technology, Inc.; Aquarium Rental & Servicing Co.; 
     Aquatic Interiors; Archer's Plumbing & Heating, Inc.; 
     Architects VanLom Edwards; Archway Transportation, Inc.; 
     Ardmore Chamber of Commerce; Area Rental and Sales Co.; Argos 
     Food Equipment, Inc.; Argle Furniture Doctors; Arizona 
     Chamber of Commerce; Arizona Cutlery and Sharpening; Arizona 
     Restaurant Association; Arkansas Specialty Co., Inc.; Arko 
     Executive Services, Inc.; Armand's Chicago Pizzaria; 
     Armendariz Ent., Inc.; Armstrong Garden Centers, Inc.; 
     Armstrong's Lock and Supply, Inc.; Arnold Food Services, Inc; 
     Arthur A. Brown Plumbing Co.; Artic Aire, Inc.; Artic Ice, 
     Inc.; Artic Water Systems; Arvo Communications, Inc.;
       Ascension Equipment & Rent-all; Ash County HUAC/R;; Ashley 
     Glass Co.; Ashline Pumbling & Heating, Inc.; ASNI--Ad Show 
     Network, Inc.; Aspen Leaf Landscape Maintenance, Inc.; Aspen 
     Refrigeration and Heating Inc.; Asphalt Blended Products; 
     Associated Electric Companies, Inc.; Associated Engineers and 
     Surveyors, Inc.; Associated Landscape Contractors of America; 
     Associated Office Products; Associated Supply Co., Inc.; 
     Associated Technical Welders, Inc.; Association for Suppliers 
     of Printing and Publishing Technology; At Your Service Lawn 
     Care, Inc.; Atchison County Pizza, Inc.; ATCO Restaurant 
     Group; Atherton Restaurant Systems, Inc.; Atladonna Diary; 
     Atlanta Broom Co., Inc.; Atlanta Credit Corporation; Atlanta 
     Exhaust and Carpet; Atlantic Fire Equipment; Atlantic Oil 
     Company; Atlas Appliance, Inc.; Atlas Portable Services, 
     Inc.; Atlas Pumping Company Inc.; Atlas Security and Patrol, 
     Inc.; Auchinachie Plumbing Ltd.; Audio Visual Systems Now; 
     Augur Industrial Fabrications, Inc.; Aurora Design 
     Associates, Inc.; Austaco, Inc.; Automatic Bar Controls, 
     Inc.; AutoSone, Inc.; Averot; Aviation Information Services, 
     Inc.; Avrett Plumbing Co., Inc.; Awards & T-Shirt Specialist; 
     Ayoub Engineering, Inc.; Azalea City Electrical Services, 
     Inc.; Azen Bitnerpierson; B & B Pisas, Inc.; B & H Electric; 
     B & H Plumbing Co.; B & K Plumbing, Inc.; B & R Maintenance 
     Management, Inc.; B & R Systems, Inc.; B.E.M. Restaurant, 
     Inc.; B.G. Lobster & Shrimp Corp.; B.H. Koons Upholstery, 
     Inc.; B.J. Cleaners; B.J.L.C., Inc.; B&C Asphalt & Concrete, 
     Inc.; B&C Enterprise Inc.; B&C Fire Safety, Inc.; B&G Food 
     Enterprised, Inc.; Baas, Bruce & Associates, P.C.; Babbitt's 
     Bindery, Inc.; Bachelli's;
       Badger Window Cleaners; Bagel Street Cafe; Baker Plumbing, 
     Inc.; Baldwin Metals Co., Inc.; Balentines Cafeteria; 
     Balentines, Inc.; Ball Industries, Inc.; Balloon Wholesalers 
     International; Balloonatics; Baltimore Bakery, Inc.; BAM-B, 
     Inc.; Bama Bells, Inc.; Bank of the West; Bankers Trust; 
     Banks Quarles Plumbing, Heating & Cooling, Inc.; Banner Sign 
     Co.; Banner Stationers; Bano Quality Produce; Bar Maid 
     Corporation; Barbagallo's; Barber Dairies, Inc.; Barbizon 
     International, Inc.; Barefoot Peddler, Inc.; Bargreen-
     Ellingson Inc.; Barkett Fruit Company, Inc.; Barlow Nielsen 
     Associates, Inc.; Barnes Drapery; Barnes Maintenance Service, 
     Inc.; Barnside Management; Barra Communications; Barrington 
     Saddlery; Barrow's House; Bartingale Mechanical, Inc.; Barton 
     Glass Co.; Barton, Inc.; Basic American, Inc.; Batchelor's 
     Service America (Heating & Air Conditioning); Bavarian 
     Bakery; Bay Area Restaurant Appliance Service Inc.; Bay 
     California Painting Co.; Bay Ridge Beach, Inc.; Bayside 
     Restaurant Service, Inc.; BB Holdings/Blue Boar; BBG 
     Specialty Foods, Inc.; BCDE Pisa, Inc.; BCH Mechanical, Inc.; 
     Beaudoin Electrical Construction, Inc.; Becker Construction 
     Co., Inc.; Beckman Bros., Ltd.; Beckman Produce, Inc.; 
     Beckman Services; Beckner, Inc.; BeeGee Shoe Corp.; Begin 
     Home & Maintenance Service; Behlog & Son Produce, Inc.; 
     Belair Builders Inc.; Bell's Chicken Villas, Inc., No. 2 
     (KFC); Bellaco Inc.; Belle Haven Realty Co.; Bellenir 
     Roofing; Beltram Cutlery Service;
       Ben Jackson Enterprises; Ben's Rental & Sales; Benefit 
     Design Services; Benelux Inc.; Benihana National Corp.; 
     Benjamin Plumbing; Benentt Drane Karamatsu Electrical 
     Engineers, Inc.; Bennett Refrigeration, Inc.; Bennett's 
     Economy Sanitation; Benton Harbor Awning & Tent; BER 
     Refrigeration, Heating & Cooling, Inc.; Bergn Food 
     Enterprises, Inc.; Berkheimer Associates; Berkshire 
     Soundtronics, Inc.; Bernard's New York Deli; Berry's Garden 
     Center; Bessette Plumbing and Heating, Inc.; Best Consulting; 
     Best Lock and Safe, Inc.; Best Plumbing; Best Products Co., 
     Inc.; Best Shot, Inc.; Best Western (Campbellsville, KY); 
     Best Western (Eulonia, GA); Best Western (Harlan, KY); Best 
     Western CottonTree Inn; Best Western Gratz Park Inn 
     (Lexington, KY); Best Western International, Inc.; Bestler 
     Corporation; Better Brands; Bettiol Fuel Service, Inc.; Bev-
     Lin Enterprises Inc.; Bexley's Monk; Bey-Lea Dairy; Bid Red's 
     Lawn Service, Inc.; Big Blue Stores, Inc.; Big Red Q 
     QickPrint; Bill Grays/Tom Wahls; Bill's Sweeping Co. Inc.; 
     Bill-Pat of Wildwood; Billings & Associates; Bills' Produce; 
     BIMA Corp.; Biotech of Texas; Birdseye Dairy, Inc.; Bishop 
     Heating & Air Conditioning Co.; Bistro 122; Biz-Mark, Inc.; 
     Bizzie Bee; Bjork Industries, Inc.; BKK Management Co.; Blair 
     Lawn & Landscape, Inc.; Blairs' Western Wear Inc.; Blaising 
     Fire & Water, Inc.; Blake Enterprises; Blanchford Training & 
     Development Corporation; Blanton Photography; Blaylock 
     Heating & Air Conditioning, Inc.; Blish-Mize Co.; Blitch 
     Plumbing; Blochs Restaurants Inc.;
       Bloom & Things Florist; Bloomsburg Steak Assoc., Inc.; Blue 
     Grass Hardware; Blue Grass Vending; Blugrass Plumbing Co.; 
     Bo-Chem Co., Inc.; Bo-Mar Inc.; Boardman Convenience Stores; 
     Boardman Oil Co.; Bob Hendershot Plumbing Co.; Bob Lee's 
     Inc.; Bob's Painting, Inc.; Bobby Meeks Environmental 
     Services, Inc.; Bocco's Italian Restaurant; Bockelmans 
     Restaurant; Boise Refrigeration Service Co.; Bolling's 
     Restaurant, Inc.; Boly Louies Restaurant; Bones Lawn Care, 
     Inc.; Bonfatto's Inc.; Bonnie Dune Ice Cream Corporation; 
     Boomguard Builders; Boone County Produce Co.; Borden 
     Trucking, Inc.; Border Enterprises, Inc.; Border Management 
     Cor.; Border Taco, Inc.; Bordine's Better Blooms; Bosico, 
     Inc,; Bostic's Lawm & Landscaping, Inc.; Bouquet Country; 
     Bowlin's Incorporated; Bowling Green Restaurants, Inc.; 
     Bowman Petroleum Co., Inc.; Box Appliance Service 
     Corporation, Inc.; Boyce Industries, Inc.; Boykin Management 
     Company; Bracy & Thomas P. S., Inc.; Braden Plumbing, Inc.; 
     Bradford & Riley, Inc.; Bradford Oil Co.; Bradlees, Inc.; 
     Branch Management Corporation; Brancheau Mgmt. Co.; 
     Brandywine Valley Engineers, Inc.; Brass Smith, Inc.; Brawn's 
     Ice Cream Company; Breadeaux Pisa, Inc.; Brevard Restaurant 
     Equipment & Supply Co., Inc.; BRF, Inc.; Bridgewater 
     Sanitation; Broadstreet Business Services; Brock's Chicken 
     Inn; Brokers, Inc.; Brookfield Tire & Supply; Brooks Lock & 
     Key, Inc.; Brookside Properties; Brothers Electro Mechanical; 
     Brothers Industrial Cleaning, Inc.; Brown & Root, Inc.; 
     Brownsburg World Travel;
       BRS Music & Sound, Inc.; Bruce-Terminix Co.; Bryan 
     Restaurants, Inc.; Brydebell Electric; Bubba's Convenience 
     Stores; Buckles of America; Buckley Road Development Co.; 
     Buckley's Prairie Landscaping, Inc.; Buddy's Mini Marts, 
     Inc.; Budget Commercial Refrigeration & AC Service, Inc.; 
     Budgetel Inns, Inc.; Buff's Truck Plaza; Buffalo Overhead & 
     Hollow Metal Door, Inc.; Buffalo's Expert Service Technical, 
     Inc.; Buffets, Inc. (Old Country Buffet); Building 
     Construction Inc.; Bulkmiller Productions; Burger Bobs; 
     Burger King; Burkholder Flint Associates; Burkland Flowers; 
     Burlington Coat Factory; Burlington Franchise Group; Burns 
     Brothers, Inc.; Burns Electric Inc.; Busch Garden Center; 
     Bush Air Conditioning Centers, Inc.; Bush, Roed & Hitchings, 
     Inc.; Business Service Systems Security, Inc.; Busler 
     Enterprises, Inc.; Buster Lind Produce, Inc.; Bydal Designs; 
     C & J Restaurant Management Co.; C & L Contracting, Inc.; C & 
     N Refrigerations, Air Conditioning, and Heating; C & S 
     Plumbing; C & S Press; C & T Design & Equipment Company, 
     Inc.; C & W One Stops; C. Refrigeration of York, Inc.; C.C. 
     Landscaping; C.D.A. Enterprises, Inc.; C.F.C. Food Management 
     Inc.; C.M.I. Maintenance, Inc.; C-H Catering Co.; C&C Mobile 
     Sharpening; C&M Smith Restaurants Inc.; C&R Holdings Inc. 
     (St. Simon Island, GA); Cactus Vacuum Truck Service, Inc.; 
     Caddels Lock-Key Service; Cafe Espresso; Cahill & Associates; 
     Cajun Bell Inc.; Calebs Roofing, Inc.; California Healthline; 
     California Suites; Calise & Sons Bky., Inc.; Callos Personnel 
     Services; Calper Inc. dba Food Plaza, Calvert Lumber Co., 
     Inc.; Camolur Inc.;
       Campagna-Turano Baking Co.; Campbell & Johnson, Engineers 
     PA; Campbell Foods Inc.; Campbell House Club Restaurant; 
     Campbell House Country Club; Campbell House Inn; Campus 
     Concepts Inc.; Canadian Motel Associations (St. Simons 
     Island, GA); Cancer Treatment Centers International; Cancer 
     Treatment Centers of America; Cancer Treatment Research 
     Foundation; Cannon Services; Cant Oil Co.; Canvar Plumbing 
     Co., Inc.; Canvas Products; Canyoneers, Inc.; Cape Deli Foods 
     Inc.; Cape Fear Publishing Company, Inc.; Capital Carryout; 
     Capital City Produce; Capital Coil Cleaning Co.; Capital 
     Machine Co., Inc.; Capital Pizza Hut, Inc.; Capital Produce, 
     Inc.; Caplan Sportsworld; Capp Care, Inc.; Capriccio 
     Restaurant; Capstone Properties Inc. (San Clemente, CA); 
     Captain Development Co., Inc.; Captive-Aire Systems, Inc; 
     Car-Paul Safe & Lock Co.; Carbon Dioxide, Inc.; Carbonic 
     National Systems Inc.; Cardina Sound Communications-MUZAK; 
     Cardinal Maintenance; Career Fair World; Carefree 
     Landscaping, Inc.; Carl Colteryahn Dairy, Inc.; Carl Jarl 
     Lock & Security; Carl's Plumbing Services, Inc.; Carlson 
     Distributing Company, Inc.; Carnegie Foods, Inc.; Caro-Mex, 
     Inc.; Carolina; Carolina Pizza Co.; Carolina Pizza Huts, 
     Inc.; Carolina Taco Inc.; Carolina Truss & Mfg., Inc.; 
     Caroline's Florist Shoppe; Carolyn Jones Advertising, Inc.; 
     Carousel Dinner Theatre; Carpet Care; Carpet Cleaners Plus; 
     Carraway Glass Co., Inc.; Carreca Enterprises, Inc.; Carrera 
     Construction Co., Inc.; Carrera Landscaping, Inc.; Carrol's 
     Exhaust Service; Carryer's Carpentry & Repair; Carson City 
     Chamber of Commerce;
       Carter Enterprises; Carter Enterprises, Inc.; Casa Ole 
     Mexican Restaurants and Cantina; Casico Management, Inc.; CAT 
     Enterprises; Caton's Plumbing, Heating & Air Conditioning; 
     CBS Mechanical, Inc.; CC & J Co.; CC Greenery, Inc.; Ceiling 
     Clean International, Inc.; Ceiling Pro International, Inc.; 
     Celina Restaurants, Inc.; Cellar Market; CEMA Inc.; Cemco 
     Inc.; Cenco, Inc.; Cenco, Inc. for Central Plumbing and 
     Heating; Centennial Tap Beer Service, Inc.; Center City Hotel 
     (Washington, DC); Center Rental and Sales, Inc.; Central 
     Alabama Nursing; Central Carpet Cleaning Sales & Service, 
     Inc.; Central Coast Printing; Central Dairy Co.; Central 
     Lawnsprinkler, Inc.; Central Missouri Asphalt Co., Inc.; 
     Central Plumbing Co. Inc.; Central Quality Service 
     Corporation; Central Specialities; Central Steel Products; 
     Central Valley Landscape; Century Air Conditioning Company; 
     Century Fast Foods, Inc.; Century Management, Inc.; Century 
     Office System, Inc.; Ceres Cafe; Cerritos Ford; Cettier-
     Montane, Inc.; Chagnon Refrigeration; CHAI III Inc., Jerry's 
     Sub, Pizza; Champion & Associates, Inc.; Champions Safe and 
     Lock, Inc.; Chander & Chandler; Chandler's Parts & Service, 
     Inc.; Channel Home Centers, Inc.; Charles Bailly & Company; 
     Charles C. Townes & Associates; Charles H. Liphart & Son; 
     Charles Lake Realty Inc.; Charles Mason Von Henner, MD; 
     Charles Services, Inc.; Charles Winslow International 
     Limited; Charlie Sciara & Son Produce Co., Inc.; Charlie's 
     Commercial Plumbing; Chas A. Bernick, Inc.; Cheddar's, Inc.; 
     Cheeks Construction; Cheery Mechanical, Inc.; Chem Cab CO2; 
     Chem-Dry By State Systems; Chem-Dry of Macon; Chem-Dry by 
     Helf;
       Chernesky, Heyman & Kress, Attorneys At Law; Chernoff 
     Sales, Inc.; Cherokee Restaurant; Chesapeake Bay Seafood 
     House Restaurants; Chester's Restaurant Supply Co.; 
     Chesterfield Management, Inc.; Chevy Duty, Inc.; Chicago 
     Diversified Foods Corp.; Chicago Power; Chicago Trashpacker 
     Corporation; Chirsty & Christy, Inc.; Choice Hotels 
     International, Inc.; Chowder's Famous Fish and Seafood; 
     Chrishawn Associates, Inc.; Christian Delivery Chair Service 
     Inc.; Christian's Tutwiler; Cicero's; CIGNA Corporation; 
     Ciminillo Produce Co.; Cincinnati Ceiling Cleaning; Circle B 
     Enterprises, Inc.; Circle K; Circle Packaging Co.; City; City 
     Hall Pub; Civil & Environmental Consultants, Inc.; CKS, Inc.; 
     CL Inc.; Claire's Stores, Inc.; Clancy's, Inc.; Clarion Hotel 
     (New Orleans, LA); Clark Sportswear, Inc.; Classic Markets 
     Corporation; Clay Brewer Enterprises, Inc.; Clay Diversified, 
     Inc.; Clayton Management; Clean It Right Carpet Care; Cleany 
     Boppers, Inc.; Clear-Vu Window Cleaning, Inc.; Climatic 
     Corporation; Clover Bell Corp.; Clover Leaf Dairy; Cloverdale 
     Travel Plaza; CNC Enterprises, Inc.; CO2 In Action, Inc.; 
     COA, Inc.; Coach House Restaurant; Coal Breeze Corporation; 
     Coast Plumbing, Inc.; Coastal Arcades and Investments, Inc.; 
     Coastal Electric Co., Inc.; Cobra Well Service, Inc.; Cockle 
     Law Brief Printing Co.; Coffee Times; Cofield's Custom 
     Cabinetry; Cohlmia Home Gallery; Coit Services of Colorado; 
     Colamco, Inc.; Colandrea New Corner Restaurant, Inc.; 
     Coldwell Banker Gifford Realty, Inc.; Colle & McVoy, Inc.;
       College Consultant Services, Inc.; Colley & McCoy Co.; 
     Collier, Inc.; Collins Plumbing & Heating Co.; Colomex, Inc.; 
     Colonial Manor Apartments; Colonial Tool & Electronics; Color 
     World, Inc.; Colorado Beverage Distributing, Inc.; Colorado 
     Candle & Supply; Colorado Restaurant Association; Colt 
     Petroleum Corporation; Colt Services; Columbia Basin Pizza 
     Hut, Inc.; Columbia Investments Builders, Inc.; Columbird 
     QSR, Inc.; Columus Sign Co.; Comes Investments, Inc.; Comet 
     Inc.; Comida Corp., Inc.; Comm. Systems Associates, Inc.; 
     Command Irrigation Inc.; Commander's Palace; Commerce Service 
     Bureau, Inc.; Commercial Air Conditioning, Inc.; Commercial 
     Appliance Service; Commercial Beverage Systems, Inc.; 
     Commercial Equipment Repair, Inc.; Commercial Kitchen 
     Cleaners, Inc.; Commercial Metal Fabricators, Inc.; 
     Commercial Parts & Service; Commercial Realty Specialists, 
     Inc.; Commercial Restaurant Equipment Service, Inc.; 
     Commercial Services, Inc.; Commercial Towel Service, Inc.; 
     Commercial Appliance; Computer Solutions; Computerpeople, 
     Inc.; Confort Inn Greenville (Greenville, SC); Congress 
     Abstract Corporation; Congress Title Insurance Co.; Conklin 
     Lawn Care; Conrad Catering; Conrad Enterprises, Inc.; 
     Consolidated Heliflight, Inc.; Consolidated Concepts, Inc.; 
     Contaco, Inc.; Continental Sea Products, Inc.; Contract 
     Resources Corp.; Contract Sweepers Company; Control & 
     Equipment Co.; Control-o-fax Systems, Inc.; Convenient Food 
     Mart; Cood's Co.; Cook & Cook, Ltd.; Cooper's Turkey Place; 
     Coors Distributing Company; Copilabs, Inc.; Corman 
     Investments, Ltd.; Corner Investments, Inc.; Corporate 
     Awards, Inc.;
       Corporate Quarters, Inc.; Cortina Inn; Cotton Patch Cafe, 
     Inc.; County Club Restaurant; Country Cupboard Restaurant 
     Shop; Countrywide Plumbing, Inc.; Courtesy Refrigeration, 
     Inc.; Courtyard (Fresno, CA); Cousins Subs; Cowlitz County 
     Title Co.; Coye's Canvas & Awning, Inc.; Crab Pot Restaurant; 
     Crane Plumbing & Heating, Inc.; Crawford Fitting Company; 
     Creative Plant Rentals; Creel Crop.; Crippen Sheet Metal, 
     Inc.; Cross Country Inn Magazine; Cryo Weld Corporation; 
     Cryogenic Carbonic Engineering Inc.; Crystal Clear Window 
     Cleaning; Crystal Linen/Uniform Service; CSI Associates (St. 
     Simons Island, GA); CTJ Construction Co., Inc.; CTS Dry 
     Cleaners; Cubertson Sheet Metal; Cuelsay's Frozen Custard; 
     Culbertson Sheet Metal & Electric; Cull's Sales & Service, 
     Inc.; Curley's Dairy Co.; Curtis Equipment Co., Inc.; Custom 
     Coach Corp.; Custom Stainless; CutCo Industries, Inc.; D & D 
     Enterprises; D & E Construction, Inc.; D & L Security 
     Services & Investigations, Inc.; D & M Refrigeration, Inc.; D 
     & M Linen Supply, Inc.; D & R Service, Inc.; D & R Security, 
     Inc.; D & S Carpet Cleaning * Flooring Maint.; D.C. 
     Associates Northeast Inc.; D.D.O.-CAL Inc.; D.G. Hand 
     Construction Co.; D.G. Smith Enterprises Inc.; D.J. Bauer 
     Plumbing, Inc.; D'Albini & Associates, Ltd.; D-J Enterprises; 
     DAC Engerprises, Inc.; Dahlgren Duck & Associates; DAK 
     Landscape Maintenance, Inc.; Dakota Dunafon Inc.; Dakota 
     Refrigeration, Inc.; Dale Hubbert Financial Services; Daly 
     City Locksmith; Dalzell Inc.; Damiano Management; Damon's, 
     Inc.; Dan Howard Contracting, Inc.; Dan McKlusky's Butchery;
       Dan McKlusky's Restaurant; Dan's Draft Systems; Danco 
     Restaurant Enterprises, Inc.; Danco Service Corp.; Danrose 
     Corporation; Dante's Restaurants; Dasher Management; 
     Dataworks, Inc.; Dave and Buster's of Texas, Inc.; David L. 
     Harmon Enterprises, Inc.; David Lynch Graphic Design; David 
     M. Hickman; Davidson Electrical Enterprises, Inc.; Davis 
     Mouldings & Millwork; Davis Oil Co., Inc.; Davis Waste 
     Management, Inc.; Davro L.P.; DaWood Mexican Inc.; Days Inn 
     (Carrollton, KY); Days Inn (Easton, MD); Days Inn 
     (Shelbyville, KY); Days Inn (Starke, FL); Days Inn (Tampa, 
     FL); Days Inn (Wheeling, WV); Days Inn of America, Inc.; 
     Dayton Sweeping Services, Inc.; Dayva International; DBA 
     Cameron Linen Supply; DC Bruce Inc.; DCI Food Equipment, 
     Inc.; DDG Inc.; Deb-Mark Etnreprises, Inc.; Debray 
     Enterprises; DeClerk Enterprises; Deerfield Construction Co., 
     Inc.; DeGennare Associates; Dejon Enterprises, Inc.; Del 
     Campo Baking Co.; Delamor Enterprises; Deland Corporation; 
     Delecta Bell Inc.; Delisle & Assoc., Inc.; Dellco Metal 
     Works; Delta Plumbing; Deltamex, Inc.; Den Taco Inc.; Denet 
     Enterprise; Dervey Distributing Company, Inc.; Deserrt De Oro 
     Foods Inc.; Desert Fountain Gas Supply; Designer Information 
     Services; Designers Choice Stainless, Inc.; Deva Associates 
     Corporation; Dewey Corporation; DGR Builders, Inc.; Dial 
     Corp.; Dial One-Purofirst, Inc.; Diamond Dave's Taco Company; 
     Diamond Machining Technology, Inc.; Diamonds Inc.; Diamonette 
     Party Rental;
       Dibbs Chemical Supply Co., Inc.; Dick's Supermarket; 
     Dickson Edson McMahon, Inc.; Didak, Inc.; Diet Center, Inc.; 
     DiMarco Constructots Corporation; Dimare's Specialty Foods; 
     DinePro Corp.; Dinsmoor Family Trust; Directions Research, 
     Inc.; Dirtbusters; Dity Different Enterprises, Inc.; Diveley 
     Development Corp.; Diversified Refrigeration Systems, Inc.; 
     Diversified Graphics, Inc.; DNAL, Inc.; Dobbs International 
     Services, Inc.; Dobski & Associates; Dockside Restaurants; 
     Doctor Rooter Sewer Services; Dohrman Insurance Agency; Dolan 
     Foster Enterprises Inc.; Dolson Mexican Foods; Domenic 
     Graziano Flowers, Inc.; Domino Sugar Corporation; Domino's 
     Pizza; Don McComas Enterprises; Don Miller Sales/B & W 
     Distributing; Donaldson Enterprises--Wendy's of South 
     Georgia; Donel Enterprises, Inc.; Doorstep Beverage & Coffee 
     Service; Dora Landscaping Company; Doral Enterprises Corp.; 
     Doral Flowers; Dorothy Cox's Candies Inc.; Double Arch 
     Management; Double Arches; Double D Inc.; Dover Grease Traps, 
     Inc.; Down to Earth Landscape; Downhome Hospitality, Inc.; 
     Drake Bakeries; Drapery Works Systems, Ltd.; Dream Grower 
     Plants; Dream Steam Carpet Cleaning, Inc.; Dreyer's Grand Ice 
     Cream; Drown Electric; DSG Associate, Inc.; DSSC Speciality 
     Contracting; Duckwall--Alco, Inc.; Dudbury Transportation 
     Inc.; Dukart Management Corporation; Dumont Marine; Dunafon 
     Enterprise Inc.; Dunn Plumbing Co., Inc.; Dunsky's 
     Restraurant Equipment & Bar Supply Co.; Durrett Properties, 
     Inc.; Dusobox Corporation; Dustbuster's Sweeping Service, 
     Inc.; Dutch Mill; Dwyer Group.;
       Dye Carbon, Inc.; Dyna-Kleen Services, Inc.; Dyson Plumbing 
     Co., Inc.; E&M Plumbing Co., Inc.; E&S Enterprises; E.A. 
     Winslow & Associates, Inc.; E.E.S. International, Inc.; E.K. 
     Enterprises; E.L. Waters Air Conditioning & Heating, Inc.; 
     E.R. Clarke Associates, Inc.; E.T. Inc.; E.W. Brauwn Plumbing 
     & Heating, Inc.; E.W. P., Inc.; E-H Enterprises, Inc.; E-Z 
     Mart Stores, Inc.; E-Z Shelving Systems, Inc.; Eardley 
     Enterprises, Inc.; Earl F. Kegerise, Inc.; Earth Resources 
     Corporation; East Coast Food Equipment, Inc.; Eastern Land 
     Management, Inc.; Eastmark Corporation; Eaton & Associates; 
     Echo Spring Dairy; ECO Industries, Inc.; Economy Products, 
     Inc.; ECPH Management, Inc.; ECSI Executone; Ed & Elizabeth 
     Tripp; EDCO Enterprises; Eddy Corporation; Eden Hombres Inc.; 
     Edison Brothers Stores; EDJ Inc.; Edlund Co. Inc.; Edwards 
     and Hotchikiss Architects, Inc.; Egan Tour Service; Ehlerding 
     Motor Sports, Inc.; EIPCO Foods Corp.; El Chico Restaurant; 
     El Coyote; El Mac Investments; El-Dorado Motel; Elbell Inc.; 
     Electrical-Electronics Materials Distributors Association; 
     Electro Steam Gen. Corp.; Electronic Systems; Elena Y 
     Francisco, Inc.; Elite Corporate Concepts; Elhorn Bus 
     Services, Inc.; Ellen's Harborside; Elmira Business Machines, 
     Inc.; Elyoria Pizza, Inc.; Embassy Suites, Inc.; Emerald 
     Power Wash Services; Emergency Alert Security Equipment, 
     Inc.; EMI; Employee Benefits South, Inc.; Employers Choice 
     Temp. Services, Inc.; Employers Council on Flexible 
     Compensation; Endicott Johnson;
       Engen Enterprises Inc.; Engine Weld and Machine Co.; 
     Engineered Air Conditioning, Inc.; Enjay Enterprises; Enviro-
     Care Tank Systems, Inc.; Envoy Corporation; EPEC K., Inc.; 
     EPM, Inc.; Equipment Marketing & Sales; Equus Restaurant; 
     Erickson's Super Seal, Inc.; Es-O-En Corp.; Esposito Garden 
     Center; Essex Lamp & Repair; Euro-Tech, Inc.; Evans Artic 
     Air; EVCO Electronics; Everett Carbonic; Evergreen Garden 
     Center; Everybody's Oil Corp.; Ex-Act Marketing, Inc.; Excel 
     Linen Supply; Excell Carpet Care, Inc.; Excelsior Tavern; 
     Executrain of Florida; Exhibit Group Inc.; Expack Seafood 
     Inc.; Expo Oil Co.; Express Lane, Inc.; Express Mart, Inc.; 
     Express Personnel Services, Inc.; Eye, Ear, Nose & Throat 
     Clinic; F & S Plumbing & Hardware Co., Inc.; F & T Heating & 
     Cooling; F. Kost Electric, Inc.; F. Tambellini Restaurant; F. 
     Turner Enterprises, Inc.; F2 Associates Inc.; Factory 
     Grinding Service, Inc.; Fadler Company, Inc.; Fairway Health 
     Insurance Services; Fairway Outdoor Advertising; Fairway Sign 
     Corporation; Fall River Taco Inc.; Falvey Linen Supply, Inc.; 
     Family Buggy Restaurants, Inc.; Family Dollar Stores, Inc.; 
     Family Medical Care; Family Restaurants, Inc.; Faribo Mfg. 
     Co.; Farver/Tupper Association Management Co.; Fast Emergency 
     Plumbing Service; Fast Food Consultants; Fast Food Operators, 
     Inc.; Fast Food Systems, Inc.; Fastrac Convenience Stores; 
     Fastrans; Fat Free Systems, Inc.; Faultless Starch/Bon Ami 
     Company; Fayette Auto Sales; Fazoli's Restaurants, Inc.;
       Federated Dept. Stores; Feldman Enterprises Inc.; Fellers 
     Fixtures, Inc.; Felton Company; Ferri Brothers Foods; Fertile 
     Lawn; Feuerhahn, Ltd.; Fiestas Corp.; Fikes Chemical Co. of 
     El Paso; Fikes Hi-Gene, Inc.; Fikes Services, Inc.; Fikes-
     Micro Services; Fine Woodworking; Fink Baking Corporation; 
     Fire Chief Equipment Co., Inc.; Fire Systems of Michigan, 
     Inc.; FirePro, Inc.; Firetronics, Inc.; First Aid Plus, Inc.; 
     First Federal Savings & Loan Association of Littlefield; 
     First National Development, Ltd.; First Service Insurance, 
     Inc.; First State Communications, Inc.; Fischer Oil Co.; 
     Fitchburg Plumbing, Inc.; Fitzgerald Lighting & Maintenance; 
     Five Oaks Nursing Center; Flagship Athletic Club; Fleiscmann 
     Supply Co., Inc.; Fleming Water Conditioning; Flo's Attic, 
     Inc.; Florida Briefcase; Florida Farm Bureau Federation; 
     Florida Fruit & Vegetable Assn.; Florida Marking Products, 
     Inc.; Florida Stainless Fabricators; Floridian Plumbing, 
     Inc.; Florids Island Foods, Inc.; Flour Corp.; Flower City 
     Restaurant Service, Inc.; Flower Depots International; 
     Flowers By Lily; Flowers by Lou; Flynn Plumbing Co.; Foliage 
     Design Systems, Inc.; Folk Oil Co. Inc.; Food Equipment 
     Repair; Food Equipment Sales & Marketing; Food Equipment 
     Services; Food Equipment Suppliers, Inc.; Food Marketing 
     Institute; Food Master's Inc.; Food-N-Fuel, Inc.; Footaction 
     USA; Foothill Beverage Co.; Footware Distributors and 
     Retailers of America; Ford's Produce Company; Forms and 
     Supplies Unlimited, Inc.; Forte Hotels, Inc.; Fortress S&L, 
     Inc.; Foster, Conant & Associates, Inc.;
       Fostoria Restaurants, Inc.; Four Corner Tacos, Inc.; Four 
     Season's Produce, Inc.; Four Star Printing; Fourshee Building 
     Supply; Fox Claims; Fox Excavating Inc.; Foxhills Resort 
     (Mishicot, WI); Foxx Industries, Inc.; Fraden's Produce, 
     Inc.; Fragale Plumbing, Heating & Cooling; Fran's Restaurant; 
     Franco French Baking Company Sparks; Francorp, Inc.; Frank 
     Castles & Associates; Frank Conti Contracting; Frank Gargillo 
     & Son, Inc.; Frank L. Bartko Inc.; Frank's & Co., Inc.; 
     Frank's Memorial Drive, Inc.; Frank's Sheetmetal, Inc.; 
     Frankstown Fish Co., Inc.; Fred Olivieri Construction Co.; 
     Freeman Construction & Painting Co.; Freeman's Flowers, Inc.; 
     French Pisa, Inc.; Fresh Food Service; Fricke & Oliver, Inc.; 
     Friend Laboratory Inc.; Friendly Ice Cream Corporation; 
     Frisbie Management, Inc.; Fritzl's Restaurant, Bar, and 
     Banquet House; Frolic Company; Frontier Landscape, Inc.; 
     Fruit Distributors, Inc.; Fugate Enterprises; Fuhr & Sons 
     Electric, Inc.; Fullmead Capriotti Enterprises; G & B Wilson, 
     Inc.; G & J Restaurant Corporation; G. Edwin Pidcock Co.; G. 
     Keith Smith, Inc.; G.A. Enterprises, Inc.; G.D. Smith, Inc.; 
     G.D.B., Inc.; G.F. Bohman Assoc. Inc.; G.F.M. Inc.; G.H. 
     Gazaway & Sons; G.M. Industrial Inc.; Gaechter Outdoor 
     Advertising; Galasso's Bakery; Galaxy Catering, Inc.; 
     Galliker Dairy Company; Garden Gate Nursery & Florist, Inc.; 
     Garden of Eves; Garden Ridge; Gardwell Manufacturing Corp.; 
     Garret Plumbing, Inc.; Garrett's Restaurant; Garrison & 
     Associates Adv.; Garry's Plumbing, Heating & Air 
     Conditioning.
       Gary Anzalone; Gary's Printing; Gates Enterprises; Gateway 
     Industrial Medical Clinic; Gateway Promotions; Gateway 
     Refrigeration Service; Gateway Smorgasbord; Gavulic Florist 
     Mart; Gaylord, Inc.; Greater Syracuse Chamber of Commerce; 
     Gehrig Enterprises; Gene A. Wagner Plumbing Co., Inc.; Gene's 
     Place to Dine; General Air Service and Supply; General Mfg. 
     Inc.; General Mills, Inc.; General Mills Restaurants; General 
     Plumbing Co.; General Supply Co., Inc.; General Window 
     Cleaning Co.; Genesco, Inc.; Genesee Farms Dairy Mart; 
     Genesee Refrigeration, Inc.; Genesis Property and Landscape 
     Management Service Inc.; Geo Erickson Esq.; George Burke 
     Seafood Sales. Ltd.; George E. Logue, Inc.; George Plumbing 
     Co., Inc.; George Thomas Inc.; George's Excavating, Inc.; 
     Georges Executive, Inc.; Gettel Enterprises; Gianulias 
     Property Management Company; Gibby's Steaks & Seafood; Gibson 
     Electrical Contracting, Inc.; Gibson's Discount Centers, 
     Inc.; Gibsonia Flower Shop; Gilbert Heating & A.C., Inc.; 
     Giles Engineering Association, Inc.; Gillette Aid 
     Conditioning Co., Inc.; Gillette Dairy of the Black Hills 
     Inc.; Gilley's Family Restaurant; Ginnings Company; Glacier 
     Park, Inc.; Gladden Enterprises Inc.; Glass Pro; Glass 
     Wholesale, Inc.; Glassmere Fuel Service, Inc.; Gleason 
     Refrigeration Service, Inc.; Glen Carbonic Gas Co.; Glenns 
     Commercial Service, Inc.; Glenville Queen, Inc.; GMBS, Inc.; 
     GMI Financial Group, Inc.; GMK, Inc.; Gold Coast Fire 
     Equipment; Gold Country Foods Inc.; Gold Star Chili, Inc.; 
     Golden Arch Enterprises; Golden Corral; Golden Foods, Inc.
       Golden Ram; Goldsmith Produce Co.; Goltry Management 
     Consultants; Good Times Concepts, Ltd.; Goodrich Dairy Co., 
     Inc.; Gordon L. Seaman, Inc.; Governed Air Inc.; Grable 
     Plumbing Company, Inc.; Grace, Shursen, Moore & Associates, 
     Inc.; Graceton Industries; Graf Plumbing, Inc.; Graffam 
     Brothers; Gramlich Insurance Agency Inc.; Grand Central 
     Sanitation, Inc.; Grand Haven (MI) Association of Commerce & 
     Industry; Grand Openings Dallas, Inc.; Grande Enterprises 
     Inc.; Grandpa's; Grat Valley; Gravel Enterprises Inc.; Gray 
     Air Conditioning, Inc.; Grazzini Brothers & Company; Grease 
     Be Gone, Inc.; Great American Cookie Co., Inc.; Great Lakes 
     Dining; Greater Chicago Culligan Water Conditioning; Green 
     Acres Landscaping; Green Concrete, Inc.; Green Earth; Green 
     Giant; Green Grass, Inc.; Green Horizon, Inc.; Green Mountain 
     Chiropractic; Green Shingle Restaurant; Greenery, Inc.; 
     Greenline Landscaping & Maintenance; Greenscape Inc.; 
     Greenview Mgf. Co.; Greenwood Ice Cream Company, Ltd.; Greer 
     Sheet Metal Works; Greg Gummensah; Gregg O. Lehman; Gregor 
     Jonsson, Inc.; Gregory Electric, Inc.; Gregory's Restaurants; 
     Grelak Mechanical, Inc.; Grey Advertising Inc.; Grey 
     Directory Marketing, Inc.; Greyhound Exposition Services, 
     Inc.; Greyhound Leisure Services, Inc.; Griffin Agency; 
     Grimes Plumbing, Inc.; Grinders & Such, Inc.; Grisham Fast 
     Foods; Grist Mill Restaurant, Inc.; Grocery Manufacturers of 
     America; Grog Restaurant; Gromac Corporation; Grossfire Mfg. 
     Co.; Grossinger & Heller Agency--Insurance; Grotta Pizza, 
     Inc.;
       Group Hanover, Inc.; Guardian Fire Protection Service, 
     Inc.; Guest Carbonic, Inc.; Gulf Fresh Seafood, Inc.; Gulf 
     Publishing Co., Inc.; Gwinnett Chamber of Commerce; H & R 
     Roofing of South Dakota, Inc.; H&R Block; H&R Block; Haagan 
     Dasz; Hadwin Enterprises, Inc.; Hagan & Hagan Inc.; Half Time 
     Restaurant (Palto Alto, CA); HalJohn; Halliburton; Hallmark 
     Cards, Inc.; Hallrich, Inc.; Hamick Insurance Services, Inc.; 
     Hamilton Farm Equipment Center, Inc.; Hamilton Manor Nursing 
     Home; Hampton Inn (Amherst, NY); Hampton Inn (Aurora, CO); 
     Hampton Inn (Colorado Springs, CO); Hampton Inn (Englewood, 
     CO); Hampton Inn (Hampton, VA); Hampton Inn (Kissimmee, FL); 
     Hampton Inn (Mesa, AZ); Hampton Inn (Pueblo, CO); Hampton Inn 
     (Worcester, MA); Hampton Inn Airline Highway (Baton Rouge, 
     LA); Hampton Inn College Drive (Baton Rouge, LA); Hampton Inn 
     East (Indianapolis, IN); Hampton Inn Northwest (Indianapolis, 
     IN); Hampton Inns; Hamrick Insurance Services, Inc.; Handee 
     Marts, Inc.; Hank's Farm Restaurant; Happy Chef Systems; 
     Inc.; Hardee Irrigation & Landscape, Inc.; Hardees; Hardin 
     Signs, Inc.; Harding's Restaurant; Harlan & Associates; 
     Harlow Orthopedics, Ltd.; Harman Management Corporation; 
     Harmon Industries; Harold & Sons Repair Service; Harper 
     Construction Co., Inc.; Harper Lock & Key Service; Harper 
     Pizza Huts; Harrison Ready Mix Concrete & Supply Co., Inc.; 
     Harry O Electric Corp.; Harry T. Pitts Electric Company; Hart 
     Hotels, Inc. (Buffalo, NY); Hartz Chicken, Inc.; Hatcher-
     Sayer, Inc.; Hatfield Electrical, Inc.; Hathcock Roofing & 
     Remodeling Co., Inc.; Hattiesburg Paint & Decorating, Inc.; 
     Hausman Bus Sales; Have Fun, Inc.;
       Hawkins Commercial Appliance Service; Hawley Landscape, 
     Design and Maintenance; Hayward Electric Co.; HBG Enterprises 
     Inc.; Health Smart Products, Inc.; Healthcare Cost 
     Consultants, Inc.; Healthcare Equity Action League; Heartland 
     Beverage Distributor; Hearty-Virginia, Inc.; Hedges 
     Landscaping; Hefcam Inc.; Hefferman Properties, Inc. (St. 
     Simons Island, GA); Helbing's Supply, Inc.; Heller 
     Construction; Hellery's Carbonic, Inc.; Hello Direct, Inc.; 
     Help Repair & Maintenance Corporation; Hempel Management; 
     Hendrick's Florist; Henry Sign Systems, Inc.; Henry Swade 
     Plumbing, Inc.; Herbert Kunstadt Associates; Heritage 
     Landscape, Service Inc.; Herr Foods Inc.; Herynk's Greenhouse 
     & Nursery; Heslin Business Services, Inc.; Heuton Dailey 
     Monson Guncheon Corporation; Hi-Lite Janitorial; Hi-Tech 
     Plumbing Contractors, Inc.; Hifa's Produce Market; High 
     Country Foods, Inc.; High Tech Systems & Equipment; Highland 
     Banking Co., Inc.; Highland Farm B & B; Highland General 
     Maintenance, Inc.; Highlight Electric, Inc.; Hight Service 
     Co., Inc.; Hightech Signs; Hill Country Dairies; Hill Sign 
     Co.; Hillcrest Baptist Medical Center; Hills Stores Company; 
     Hillside Dairy Co.; HIS Associates (St. Simons Island, GA); 
     Hite Security, Inc.; Hively Fartm & Nursery, Inc.; HJ Bell 
     Restaurants, Inc.; HLC Associates Inc. (St. Simons Island, 
     GA); HMD Group; Ho Sum Trading Ltd.; Hofer's Auto Repair; 
     Hoffco Signs & Industrial Markings, Inc.; Hoffman Machine 
     Shop, Inc.; HoJo Inn (Richmond, VA); HoJo Inn (West Palm 
     Beach, FL); Holiday Inn; Holiday Inn (Alexandria, VA); 
     Holiday Inn (Amherst, NY); Holiday Inn (Bethesda, MD); 
     Holiday Inn (Bridgeport, NJ); Holiday Inn (Corbin, KY);
       Holiday Inn (Covington, LA); Holiday Inn (Craig, CO); 
     Holiday Inn (DeSoto, TX); Holiday Inn (Elyria, OH); Holiday 
     Inn (Emporia, VA) Holiday Inn (Hampton, VA); Holiday Inn 
     (Hardeeville, SC); Holiday Inn (Holyoke, MA); Holiday Inn 
     (Knoxville N.W., TN); Holiday Inn (Laguna Hills, CA); Holiday 
     Inn (Oshkosh, WI); Holiday Inn (Palo Alto, CA); Holiday Inn 
     (Pasadena, CA); Holiday Inn (Portsmouth, OH); Holiday Inn 
     (Provo, UT); Holiday Inn (Roanoke Rapids, NC); Holiday Inn 
     (Schenectady, NY); Holiday Inn (Shreveport, LA); Holiday Inn 
     (Statesboro, GA); Holiday Inn (Steamboat Springs, CO); 
     Holiday Inn (Williamsburg, KY); Holiday Inn (Winchester, KY); 
     Holiday Inn Allentown (Lehigh, PA); Holiday Inn Buffalo 
     International Airport (Cheektowaga, NY); Holiday Inn Civic 
     Center (Monroe, LA); Holiday Inn Clinton (Clinton, NJ); 
     Holiday Inn Convention Center (Alexandria, LA); Holiday Inn 
     Dallas Southwest (Duncanville, TX); Holiday Inn Dallas North 
     Park (Dallas, TX); Holiday Inn (Danbury, CT); Holiday Inn 
     Downtown (Buffalo, NY); Holiday Inn Express (Carrollton, KY); 
     Holiday Inn Florence (Florence, SC); Holiday Inn Gateway 
     (Cheektowaga, NY); Holiday Inn Gateway Center (Flint, MI); 
     Holiday Inn Holidome (Shreveport, LA); Holiday Inn Homewood 
     (Birmingham, AL); Holiday Inn Houston East (Houston, TX); 
     Holiday Inn--James Rice; Holiday Inn Main Gate East (Orlando, 
     FL); Holiday Inn Matteson (Matteson, IL); Holiday Inn Midtown 
     (Savannah, GA); Holiday Inn Mt. Kisco (Mt. Kisco, NY); 
     Holiday Inn NASA (Houston, TX); Holiday Inn Northwest Plazas 
     (San Antonio, TX); Holiday Inn South (Savannah, GA); Holiday 
     Inn--Steve Arrison; Holiday Inn Sunspree Resort (Lake Buena 
     Vista, FL); Holiday Inn Universal Studios Main Entrance 
     (Orlando, FL); Holiday Inn Worldwide; Holiday Inn Youngstown 
     North Metroplex (Girard, OH); Holiday Painting; Holly 
     Outdoor, Inc.; Holly's Inc.; Holmen Pumping Service; Holt 
     County Pizza, Inc.; Holt Management; Home Solutions Systems 
     Corporation; Home Technology Healthcare, Inc.; Homewood 
     Suites; Homewood Suites (Jacksonville, FL);
       Homewood Suites (Kissimmee, FL); Homewood Suites (San Jose, 
     CA); Homewood Suites (Savannah, GA); Homewood Suites 
     (Tukwila, WA); Homestead Kitchen; Honey Creek Inn; Hooshang 
     Tafazoli; Hoosier Oil Co.; Hooters of America, Inc.; Horizon 
     Restaurants, Inc.; Hormel Foods Corporation; Horsehoe Acres 
     Nursery; Hospital Forms Services of Az Inc.; Hospitality 
     Properties; Hospitality Syrcus; Host Marriott Corporation; 
     Houston Equipment Company; Howard Johnson (Elizabethtown, 
     KY); Howard Johnson B-N-B (Erie, PA); Howard Johnson 
     Franchise Systems, Inc. Howard Johnson Hotel (Alexandria, 
     VA); Howard Johnson Hotel (Daytona Beach Shores, FL); Howard 
     Johnson Hotel (Miami, FL); Howard Johnson Lodge 
     (Fredericksburg, VA); Howard Johnson Lodge (Miami, FL); 
     Howard Johnson Lodge (Pittsburgh, PA); Howard Johnson Park 
     Square Inn; Howard Paving, Inc.; Howell's Typewriters, Inc.; 
     HQSC Management, Inc.; HRB Associates, Inc.; Hub Plumbing 
     Co., Inc.; Hubbard Plumbing & Drain Cleaning, Inc.; Hubbell 
     Enterprises, Inc.; Hubbell House.; Hudsdon Valley 
     RegionCorp.; Hudson Armored Car.; Hugh Morris; Hughes 
     Advertising; Hughes Beverage Systems; Hughes Pizza 
     Corporation; Humana, Inc.; Hunt Tractor Incorporated; Hunter 
     Martin & Associates, Inc. Hurricane Fence Co., Inc.; Hurst 
     Office Suppliers; Hutston Enterprises; Hy's Steakhouse; Hy-
     Point Dairy Farms, Inc.; Hydrolawn Company; Hydrotek 
     International, Inc.; I.M.S.; I.S. Rest/Bar Supply Co.; 
     IAMFES; Illinois Fiesta Inc.; Illinois Food Operations, Inc.; 
     Illinois Pizza Company, Inc.; Illinois Sprinkler; Image 
     International; Imperial Dist.; Imperial Plants, Inc.;
       Imperial Produce Co.; IMR, Inc.; In-N-Out Burger; 
     Independent Bakers Association; Indian Mound Smorgasboard; 
     Indian Valley Camping Center Inc.; Indian Black Expo; Indiana 
     Pizza Co., Inc.; Indianapolis Chamber of Commerce; Industrial 
     Catering, Inc.; Industrial Electric Service; Industrial 
     Equipment to McDee Services; Industrial Maintenance Systems, 
     Inc.; Industrial Sheet Metal, Inc.; Ink Well of America, 
     Inc.; Inland Electric Co., Inc.; Inmack Foods Inc.; Inne's 
     Price Jones, Inc.; Innovation Support, Inc.; Instant Jungle, 
     Inc.; Institutional Equipment, Inc.; Insurance Associates of 
     Texas; Insurance Exchange, Inc.; Integrated Medical Delivery 
     Corporation; Interface Systems, Inc.; Interior Channel, Inc.; 
     Interior Perspectives, Inc.; International Association of 
     Amusement Parks and Attractions; International Association of 
     Plastics Distributors; International Foodservice Distributors 
     Association; International Mass Retail Association; 
     International Minute Press; International Seafoods of Alaska, 
     Inc.; International Sports Properties, Inc.; International 
     Warehouse; International Wholesale Furniture Association; 
     Interstate Mechanical Services, Inc.; Interstate Truckstops; 
     Intimate Affairs Catering; Inventory Technology, Inc.; 
     Inventure; Investment Property, Inc. of Lexington; Irish Eyes 
     Protection Agency, Inc.; Island Oasis; Israel Enterprises; 
     Ivie Electric Service; J & H Produce Co.; J & J Stop `N Shop, 
     Inc.; J & J Flock Products, Inc.; J & J Burger; J & J Sales, 
     Inc.; J & J Installation, Inc.; J & L Dairy; J & M 
     Construction; J & J Expandable Enterprises, Inc.; J. 
     Anthony's Refrigeration, Inc.; J. Balan Advertising Graphics, 
     Inc.; J. Gribbon, Inc.; J. Scott Management Corporation; J.A. 
     Sulluland Inc.; J.B. Enterprise;
       J.C. Penney Company, Inc.; J.J.R. Management Corporation; 
     J.M. Woodworks. Inc., J.P.M. Inc.; J.Q. Adams Enterprises; 
     Inc.; J.R. Adams & Associates, Inc.; J.T. Jackson Co. 
     Realtor; J-BACA; J&k Partnership; J&R Services; Jabalt, Inc.; 
     Jack B. Inc.; Jack F. Studebaker; Jack in the Box; Jack Spack 
     Septic Tank Service, Inc.; Jack's Heating, Air-Conditioning & 
     Plumbing, Inc.; Jackson's Greenhouse & Garden Center; Jacobs 
     Pub & Restaurant; Jade Range, Inc.; Jam Plastics; Jamand 
     Corporation; James & Co.; James Coyle Plumbing & Heating 
     Mechanical Contractors; James Enterprises; Jame G. Gasta & 
     Sons; James III Restaurant; Jamesway Corp.; Jamies Drive-thru 
     Dairy; Janell Inc.; Jay C Sportswear Ltd.; JDP Enterprises, 
     Inc.; Jeckles in Hyde Park; Jeff Bottling Co., Inc.; 
     Jefferson Development; Jenilyn's Creations/Interior 
     Plantscapes; Jenkins Chrysler Plymouth Dodge, Inc.; Jerkins 
     Food Service Equipment & Supplies; Jensen Sales Co.; Jermar 
     Foods Inc.; Jerry's Electrical Contracting, Inc.; Jerry's 
     Heating & Refrigeration, Inc.; Jerry's Tax & Accounting 
     Services; Jesse Smith Construction Company; Jet Sanitation 
     Service Co.; JFD Tube & Coil Products, Inc.; Jim Barnes 
     Enterprises, Inc.; Jim Davis & Son Plumbing; Jim Hill Service 
     Co.; Jim Moore Landscaping; Jim Rulli Coil Cleaning; Jim S. 
     Dupuy; Jimmie Kramers The Peanut Bar, Inc.; Jk Enterprise; 
     JLO Inc.; JMC Management, Inc.; JMS Enterprises, Inc.; JO-AD 
     Industries, Inc.; Jodida Enterprises, Inc.; Joe Bertin Carpet 
     Cleaners, Inc.; Joe Fazio Bakery, Inc.; Joe Lasita, Inc.;
       Joggerst Florist; John C. Brendla & Associates, Inc.; John 
     C. Collins & Associates,; John E. Kelly & Son; John Goddard 
     Produce, Inc.; John Gross & Co.; John Kremer Excelsior; John 
     M. Pettit Co., Inc.; John's Restaurant Equipment Repair 
     Service; Johnny's Pumping Service; Johns Cutlery; Johnson 
     Ezell Cap; Johnson Lumber Co. Inc.; Johnson Mechanical 
     Contr., Inc.; Johnson Santi., and Farms; Johnstone Food's, 
     Inc.; Johnstons Gallery Ltd.; Joliet Window Cleaning Service; 
     Jomarc Commercial Food Equipment, Inc.; Jonbro, Inc.; Joseph 
     A. Schudt & Associates; Joseph J. Magnolia, Inc.; Joseph 
     Whain Plumbing Heating; JPS, Inc T/A Massies Restaurant; JRS, 
     Inc.; JRS, Inc.; JTS Services, Inc. Julian Speer Co.; Jupa 
     Foods Inc.; K & K Foods, Inc.; K J Electrical Services, Inc.; 
     K-21 Corp. of Marion; K-K Resaurants, Inc.; K-Marc 
     Enterprises, Inc.; K-Mart Corporation; K&N Pizza Huts, Inc.; 
     Kaminsky. Inc.; Kampgrounds of America, Inc.; Kanekoa 
     Enterprises Inc.; Karecor, Inc.; Kashville KOA Kampgrounds; 
     Kawara Inc.; Kazam Corp.; KC Pisa, Inc.; Kedvill, Inc. and 
     Wescer, Inc.; Keith Ventures; Ken's Kustom Korner, Inc.; 
     Kenco Restaurants, Inc.; Kendall House, Inc.; Kenneth's 
     Design Group Inc.; Kent Construction, Inc.; Kent Farms Inc.; 
     Kentuckiana Comfort Center, Inc.; Kentucky Bell, Inc.; Key 
     Graphics, Inc.; Kenstone Lock Service, Inc.; Keystone 
     Shortway 76, Inc.; Keystone-Superior; KFC of ADA and Kenton, 
     Ohio; KFC of Frankfort, Inc.; Kid's World Creative School & 
     Day Care;
       Killington Ltd.; Kim's Enterprise; Kimray, Inc.; Kimsko 
     Corp.; Kimsko Corp.; Kimura Nursery, Inc.; Kincer's Inc.; 
     KinderCare; Kindra Environmental Enterprises, Inc.; King Kong 
     Building Services; Kingmex Foods; Kingswood Nurseries, Inc.; 
     Kingsley Cartridge Recycling; Kinx Construction Co.; Kirby 
     Electric; Kirtac, Inc.; Kirtac, Inc.; Kistler-O'Brien Fire 
     Protection; Kitayama Bros. Inc.; Kitchen Klean, Inc.; Klein 
     Enterprises, Inc.; Knightes Enterprises Inc.; Knights in 
     Control; Knorr Enterprises; Knox Services, Inc.; Koch 
     Industries; Kohs Enterprises Inc.; Kool Kleen Maintenance; 
     Koonse Food Equipment Service; Koorseen Protection Services, 
     Inc.; Kopel, Inc.; Korby Construction Co.; KPHO-TV; KPM 
     Landscape Management; KPTOO, Inc.; KRB/KlearKast Inc.; 
     Kritter Kraft; Kronran Corporation; Krystal Co.; KTPK-FM 
     Radio-Topeka Kuehne's Plantscape, Inc.; Kunz & Co.; Kunz's 
     4th & Market; Kupfer & Co., Inc.; Kurt's Inn, Inc.; Kurtz 
     Mfg., Inc.; Kwik Kopy Corp.; Kwik Kopy Printing Advisory 
     Council; Kyana Industrial Supply; L & B Foods, Inc.; L & M 
     Appliance; L & S Restaurant Supply; L.A. Electric; L.B. 
     Service; L.R. Bell Hazard, Inc.; L.S. Williams Electrical 
     Company; L-K Enterprises; La Capannia Restaurant; La Grange 
     Business Association; La Grotta Restaurant; La Sal Oil Co. 
     Inc.;
       Lacies 106 Grill and Bar; Lafayette Glass Co., Inc.; Lago & 
     Sons Dairy, Inc.; Lake Land Advertising; Lamb & One 
     Industries; Landco Corp.; Landmark Title, Inc.; Landrum 
     Produce; Landscape Design & Construction, Inc.; Landscape 
     Engineers, Inc.; Landscapes Etcetera; Lane Equipment Company; 
     Lang Fine Equipment Corp.; Langley & McDonald; Lanrich, Inc.; 
     Larkin's Food's, Inc.; Laroy Thomas, Inc.; Larry's Welding 
     Supply, Inc.; Lasalle Grill; Laser Connection; Laser Life; 
     Laser Security Response, Inc.; Last Chance Saloon; Latham & 
     Associates, Inc.; Latta Road Nursing Home; Lauderdale Flower 
     Shop; Law Offices of Deborah Steelman; Lawn and Shrub, Inc.; 
     Lawn Masters Lawn Care, Inc.; Layer Electric Service, Inc.; 
     LDD Food Enterprises, Inc.; LDS, Inc.; Leadership Development 
     Associates, Inc.; Leasure Ent.; Ledo Pizza, Frederick; Ledo 
     Pizza, Germantown; Ledo Pizza, Leesburg; Lee Foods, Inc.; Lee 
     Seed Farm Inc.; Lee's Plumbing; Lee's Sharp Coat; Leedar 
     Inc.; Leesco, Inc.; Legend Foods, Inc.; Legend Foods, Inc.; 
     Legro & Associates; Lehman's Inc. of Anderson; Lennox 
     Research, Inc.; Lenoir County Health Cost Containment 
     Coalition; LeRan Corp. DBA Hardee's; Les Jones Roofing, Inc.; 
     Levey Enterprises; Levy Properties; Lewis Foods, Inc.; 
     Lexington Investments Inc.; Liberty Pizza, Inc.; Lickity-
     Split; Lied's Nursery Co., Inc.; Light-Milling Co. Inc.; 
     Limehouse Produce Co., Inc.; Lincoln Precision Machining 
     Company;
       Lincoln Tile Company; Lindburg's Pharmacy; Linden R. Welsh, 
     CPA; Lindhardt Refrigeration, Inc.; Lindon Foods Inc.; Linens 
     of the Week; Linoleum & Carpet Center; Lippert, Inc.; Liquid 
     Investments, Inc.; LIRE, Inc; Litehouse, Inc.; Little Foods, 
     Inc.; Little Guy Carpet Cleaning; Little Rock Maintenance & 
     Service, Inc.; Livingstone & Murray, Inc.; LJS Wood Working; 
     Lloyd's Refrigeration, Inc.; Lobdell Management; Lobster 
     Boat, Inc.; Lobster Harvest; Lockwood/McKinney Co. Inc.; 
     Loffredo Fresh Produce Co., Inc.; Lombardi's Seafood, Inc.; 
     London Grille; Long John Silver's, Inc.; Lorraine Marketing, 
     Inc.; Loudon Air, Inc.; Louis C. Mathews Seafood, Inc.; 
     Louisiana Restaurant Association; Louisville Area Chamber of 
     Commerce; LPG Enterprises, Inc.; Lubell Inc.; Luck-ees of 
     Pinellas Inc.; LucWork Enterprises, Inc.; Luihn Food, Syst.; 
     LuLu Wellington's; LWD, Inc.; Lyden Co. dba Fastcheck Food 
     Mart; Lyon/Bruguier; M & G Corporation; M & M Wall Designs, 
     Inc.; M & M Smart Corporation; M & S Tropical Fish; M & S 
     Associates; M.B. & J. Industries; M.H. King Co.; M.P. Barden 
     & Sons, Inc.; M.R. Ellis & Sons; M.S.U Foods, Inc.; M-B 
     Sales; MAACO Enterprises, Inc.; Mac-Lewis Enterprises Inc.; 
     MacGregor Smith Blueprinters, Inc.; Mackinaw Area Tourist 
     Bureau; Madison Mexican Inc.; Madison Window Cleaning Co., 
     Inc.; Madonna Burchett Gifts; Magee Sign Service, Inc.; 
     Magnox Inc.; Magnum Force Protection Corporation; Mail Boxes 
     Etc.
       Mail Boxes, Etc. #803; Main Street Enterprises, Inc.; Main 
     Street USA, Inc.; Maintenance Group Management; Maisonette 
     Restaurant Group; Maki Heating and Air Conditioning, Inc.; 
     Malcom M. Knapp, Inc.; Mallar Finishing; Mallscapes, Inc.; 
     Malta Enterprises, Inc.; Maly Multi-Services, Inc.; Maneval, 
     Inc.; Mar-B Partnership; Marblelife of Greater Orlando; 
     Marburn Stores, Inc.; Marcelita's Restaurant; Marco's Mexican 
     Restaurant; Margaritas Management Group; Marianne Inc; 
     Marietta Coffee Service, Inc.; Marin Management Co.; Marina 
     Village Inn; Marine Iron & Ship Building Co.; Marinko's 
     Firehouse; Marino Cutlery, Inc.; Marion Court Room; Marion 
     Music, Inc.; Marion Niedhamer Produce, Inc.; Mark Parrett 
     Enterprises, Inc.; Mark Twain Dinette; Market Displays, Inc.; 
     Marketing Services by Vectra, Inc.; Markle-Smith, Inc.; 
     Markley Motors Inc.; Markor Enterprise, Inc.; Marks 
     Commercial Services, Inc.; Marotta & Sons Plumbing & Heating 
     Contractors Corporation; Mariott International, Inc.; 
     Marshall Scott Enterprises, Inc.; Marshall Smith-Remodeling; 
     Marson & Marson Lumber, Inc.; Martha's Vineyard Restaurant; 
     Martin Mechanical Construction Inc.; Martin Microwave Sales 
     and Service; Martin's Window Cleaning Corp.; Marval 
     Investments, Inc.; Marvin L. Morse; Mary and Ted's Family 
     Restaurant; Mary Jean's Floral Basket; Marygrove Awning Co.; 
     Maryland Coast Pizza Hut, Inc.; MastercastLtd.; Matagrand, 
     Inc.; Matrix Engineering, Inc.; Maverick Sonic Corp.; May 
     Department Stores; Mayfield Dairy Farms, Inc.; Mazzio's 
     Corporation; McAnderson's, Inc.; McCormick & Company, Inc.; 
     McCoy Auction Co., Inc.;
       McCullough Plumbing, Inc.; McDee Services; McDonald's of 
     Aurora; McDonald's of Butler; McDonald's of Columbia; 
     McDonald's of Conway; McDonald's of Gladstone; McDonald's of 
     Hermiston & Pendleton; McDonald's of Ottawa; McDonald's of 
     Tallgrass; McDonald's of Williamsburg; McDonald's-FMI; 
     McGuffey's Restaurants, Inc.; McHugh Plumbing and Heating; 
     McKinney Motors; McKinney Waste Disposal; McLean Foods Inc.; 
     McLemore Markets; McLemore Markets; McMann Management Co.; 
     McManus Paint and Body Shop, Inc.; McMullen, Electric, Inc.; 
     McPhillips Plumbing, Heating & Air Conditioning Co.; 
     Mechanical Systems Service; Medical Executive Recruiters; 
     Medical Marketing Concepts; Medical Technology Development, 
     Inc.; MedTrac, Inc.; Megeath Office Suppliers; Mehle 
     Enterprises; Mel Nace Insurance Agency, Inc.; Mel-Lin 
     Enterprises; Melina True Value Hardware Inc.; Memorial 
     Medical Center & Cancer Institute; Memphis Hockey, Inc.; 
     Mendota Area Chamber of Commerce; Mericon Industries, Inc.; 
     Merritt Island Air & Heating, Inc.; Mesa Beverage Co., Inc.; 
     Mesa Distributing Co., Inc.; Metal Concepts, Inc.; Metcalf 
     Landscape Contractors, Inc.; Metro Appliance Service; Metro 
     Heating & Cooling, Inc.; Metro Hotels, Inc.; Metro Plumbing; 
     Metro Safe Co., Inc.; Metro-Detroit Sign, Inc.; Metroplex 
     Sharp Knife Service, Inc.; Metropolitan Armored Car, Inc.; 
     Metropolitan Contracting Co., Inc.; Metropolitan Office 
     Equipment Co., Inc.; Metz Continental Cuisine & Catering; 
     Mexi-Bell Restarants Inc.; Mexican Restarants Ventures, Inc.; 
     Mexico City Cafe; MEXR, Inc.; Meyer, Inc.; MGA Film and Video 
     Production Services; MGHG; MGV America, Inc.;
       MHC Inc.; Miami Valley Soccer Limited Partnership; Micale 
     Management Corp.; Michael J. Losik & Associates, Inc.; 
     Michael Turner & Associates; Michigan Pizza Hut Inc.; 
     Michigan Pizza Service Co., Inc.; Michigan Restaurant Assoc.; 
     Micro Controls Corporation; Microwave Specialities, Inc.; Mid 
     Ohio Restaurant Mgmt. Group; Mid State Electric of Ocala, 
     Inc.; Mid/West Fresh Foods, Inc.; Mid-State Iron Works Inc.; 
     Middendorf's Restaurant; Middle Atlantic Wholesalers 
     Association; Middle Tennessee Restaurant, Inc.; Middletown 
     Taco Inc.; Midwest Cutlery Service; Midwest Fresh Foods, Inc. 
     Blumberg Office Supply, Inc.; Midwest Gates Inc.; Midwest 
     Industries, Inc.; Midwest Marko; Midwest Seafood Supply Co.; 
     Midwest Seafoods, Inc.; Midwest Uncuts, Inc.; Midwestern 
     Regional Medical Center; Midwestern Regional Outpatient 
     Clinic; Mike Sokol Electric Co.; Mike's on the Avenue; Mikel 
     Simons; Millard Machine, Inc.; Miller Bearings, Inc.; Miller 
     Bros. Concrete; Miller Electric Co.; Miller Floral Co., Inc.; 
     Miller's Custom Fabrications; Mills-Anderson Opticians, Inc.; 
     Milwaukee Plate Glass Co.; Mini-Food Stores, Inc.; Mini-
     Giants, Inc.; Minne Co Venture; Miracle Ear Center; Miranda 
     Sales and Service, Inc.; Mirob Management; Miskovic Research 
     & Consulting; Missjac Inc.; Missouri Fiesta Inc.; Missouri 
     Mexican Products, Inc.; Missouri Restaurant Association; MJ 
     Riker Management; MK Foods Inc.; Modern Gas Co., Inc.; Modern 
     Patterns, Inc.; Moelk Sales, Inc.; Molly Maid, Inc.; 
     Momentum, Inc.; Momax Food Inc.; Monarch Laundry & Cleaning 
     Service; Monastero's Ristorante; Moncada & Associates;
       Monogram Shoppe; Montgomery Development Corporation; 
     Montgomery War & Company; Monty Mex Corp.; Monty's 
     Environmental Service, Inc.; Moore Push-Pin Co.; Moran 
     Industries, Inc.; Morgan, Inc.; Morrison Restaurants, Inc.; 
     Morse & Co., CPA; MOS Camp Inc.; Moshner Management; Moss 
     Inc.; Motor Coach Industries International; Mount Mansfield 
     Co.; Mountain Lakes Resort Inc.; Mountain States Asphalt 
     Paving, Inc.; Mountain Top Food Service, Inc.; Mountaineer 
     Services Co.; Mountaintop Enterprises/Restaurant Resources; 
     MP Plumbing Co., Inc.; Mr. O's Cabinet Shop; Mr. Petrol's 
     Pantry, Inc.; Mt. Lebanon Office Equipment Co., Inc.; MTB 
     Inc.; Mullally Brothers, Inc.; Mullins Food Products, Inc.; 
     Mullins Surveying and Maping; Murphy Produce, Inc.; Murphy's 
     Grill; Musair, Inc.; Music Biz Enterprises, Inc.; Muth 
     Electric, Inc.; MW Associates, Inc.; MWM Enterprises; Myer's 
     Plumbing & Heating, Inc.; Myron Deetz Enterprises, Inc.; N.J. 
     Contracting, Inc.; N.J. Wilson Contracting, Inc.; Naegele 
     Outdoor Advertising; Nafaiger Ice Cream Co.; Najim, Inc.; 
     Nancor Corp.; Nashville Tent and Awning; Nass Service Co., 
     Inc.; National Air Carrier Association, Inc.; National 
     Association of Wholesale Independent Distributors; National 
     Association for the Self Employed; National Association of 
     Manufacturers; National Association of Aluminum Distributors; 
     National Association of Sign Supply Distributors; National 
     Association of Sporting Goods Wholesalers; National 
     Association of Temporary Services; National Association of 
     Wholesale-Distributors; National Automobile Dealers Assn.; 
     National Battery Sales; National Business Machines, Inc.; 
     National Cassette Services, Inc.; National Child Care Assoc.; 
     National Council of Agricultural Employers; National Council 
     of Chain Restaurants;
       National Distributor Systems; National Dynamics, Inc.; 
     National Electric, Inc.; National Fastener Distributors 
     Association; National Federation of Independent Business; 
     National Hood & Duct; National Indexing Systems, Inc.; 
     National Pizza Company; National Restaurant Association; 
     National Retail Federation; National Scale & Equipment Co., 
     Inc.; National Welding Supply Association; National-American 
     Wholesale Grocers' Association; Natron Corp.; Nature's Best 
     Dairy; Nebraska Dairy Inc.; NEED Inc.; Nelson, Gillis & 
     Smith; Nelson's Lamplighter, Inc.; NEMCO, Inc.; Netco Inc.; 
     Nevada Banking Co.; New City Funding Inc.; New Day Window 
     Cleaning; New Desert Produce, Inc.; New England Linen Supply 
     Company, Inc.; New England Lobster House, Inc.; New England 
     Suites Hotel; New Market Management Assoc.; New Vermont 
     Creamery, Inc.; New-Belle Construction; New-Mad; Newman Lbr. 
     Co; Newport Awning Co.; Newport Electric; Newport News Inn 
     (Newport News, VA); Newton Pizza Hut, Inc.; Nicho Saenz & 
     Sons; Nichols Foodservice, Inc.; Nichols Plumbing & Heating 
     Co.; Nick's, Inc.; Nickell Orchard; Nicoletti Painting Co.; 
     Nissjac Inc.; Noack Electric; Nobeef Corp.; Noe's Suburban 
     Septic Service; Nor-Cal Beverage Co., Inc.; Nor-Cal Instant 
     Sign Center, Inc.; Normandy Enterprises, Inc.; Norris & Samon 
     Pump Service, Inc.; North American Mechanical, Inc.; North 
     American Sales, Inc.; North Central Plastics, Inc.; North 
     Coast Party Rentals; North County Plumbing, Inc.; North 
     Dartmouth Taco Inc.; North Florida Refrigeration Inc.; North 
     Idaho Immediate Care; North Idaho Pizza Hut', Inc.; North 
     Shore Mechanical Contractors;
       North State Cleaning Services; Northamerican Heating, 
     Refrigeration & Air-conditioning Wholesalers; Northbrook 
     Hilton; Northeast Commercial Applicance Service, Inc.; 
     Northeast Marketing Inc.; Northern Bottling Co.; Northfield 
     Restaurant Corp.; Northlake Supply Company Inc.; Northridge 
     Center Partnership; Northwest Financial Services; Northwest 
     Fruit and Vegatable; Northwest Group Brokerage Company; 
     Northwest Landscape Industries; Northwest Restaurant Group, 
     Inc.; Northwestern Public Service Company; Norwald 
     Restaurants, Inc.; Norwalk Furniture Corporation; Norwin 
     Diner; Northwestern Restaurants Inc.; Nova Construction Co., 
     Inc.; NOVUS Franchising, Inc.; Noyes Plumbing Co.; Nu-Steam; 
     O'Neill Foods, Inc.; Oak Ridge Rentals; Oakcraft Inc.; OCAT, 
     Inc.; Ocean Spray Cranberries, Inc.; Oceans Eleven Resorts, 
     Inc.; Oceanside Associates; Oerther Foods, Inc.; Ohara & 
     Sons; Ohio State Forwarding, Inc.; Ohio Valley Taco Corp.; OK 
     Enterprises West, Inc.; Old Gatsby's Tavern Ltd.; Old South 
     Mountain Inn; Old Storrowton Tavern; Olde Philadelphia Inn; 
     Ole Bellco Inc.; Oliver Breweries Ltd,; Oliver's Restaurant 
     Corp.; Olney Pizza Hut, Inc.; Olsten Corp.; Omaha Lancers; 
     Omega Window Cleaning; Omni Management; On the Green 
     Restaurant; Optima Financial Network; Oran McNeil, CPA; 
     Orchard Foods Corp.; Orcoa Leasing Co.; Oregon Dairy Country 
     Restaurant; Oregon Restaurant Association; Oretaco Inc.; 
     Orient IV Restaurant; Original Grafts Inc.; Original Oyster 
     House; Orlos & Co. Inc.; Orv's Appliance, Inc;
       Osan Petrolium Co., Inc.; Otay Mesa Foods, Inc.; Ounce of 
     Prevention Wellness Center; Outback Steakhouse; Owen Contract 
     Service; Owl Enterprises; Oxford Healthcare; P.C. Management 
     Co.; P.J. Enterprises, Inc.; Pacific Marine Sheet Metal 
     Corporation; Palate Pleasers Caterers; Pamida, Inc.; PAR 
     Enterprises, Inc.; Paradise & Assoc., Inc.; Paradise Byrne 
     Corp., Paradise/Oroville McDonald's; Paradise Restaurant; 
     Parke Resident Suites; Parochetti Enterprises, Inc.; 
     Partnership of Basra & Sandhu; Partyka Resource Management 
     Companies, Inc.; Paschen Management Corporation; Pasha 
     Enterprises; Paul Puckett, Inc.; Paul Revere's Pizza; Paxson 
     Oil Co.; Payatt Enterprises; Payless Shoe Source, Inc.; PDC 
     Multimedia Productions; PDS Management, Inc.; Peeler Jersey 
     Farms, Inc.; Pelletier Management Corporation; Pembro 
     Insustrial Consultants; Penguin Point Franchise Systems, 
     Inc.; Penn Laurel Inn--Centre Care; Penn-Daniels, Inc.; Penn-
     Taco, Inc.; Penwood Point Restaurant; Pep-Boys; PepCom 
     Industries, Inc.; Pepsi-Cola Allied Bottlers, Inc.; Pepsi-
     Cola Bottling Co. of Charlotte, Inc.; Pepsi-Cola Newburgh 
     Bottling Co., Inc.; Pepsi Co.; Perfekta Inc.; Perlick 
     Corporation; Perry Restaurant Group; Perrys Burg Restaurants, 
     Inc.; Perrysburg Plumbing; Peru Pizza Co., Inc.; Pet Industry 
     Distributors Association; Pete's Construction and Remodeling; 
     Peter Nicastro Inc.; Peter Piper Pizza; Petroleum Marketers 
     Association of America, Inc.; Petromark, Inc.; Petty 
     Management Co.; Pewter Pot, Inc.; Pexa Huff, Inc.; Pezoid 
     Management; Phil S. Bassa;
       Phillips Brothers Restaurants; Photosound of Orlando, Inc.; 
     Phyllis Solomon Executive Search; Pic-N-Pay Stores, Inc.; 
     Pierco Sales; PII Affiliates Ltd.; Pike County Chamber of 
     Commerce; Pillsbury; Pine Woodworking; Pinecrest Motel; 
     Pioneer Steak House; Pixley Lumber Company; Pizza Co. Inc.; 
     Pizza Hut Childerburg, Inc.; Pizza Hut Columbus, Inc.; Pizza 
     Hut Daleville, Inc.; Pizza Hut Elba, Inc.; Pizza Hut 
     Enterprise, Inc.; Pizza Hut Fort Wayne, Inc.; Pizza Hut 
     Globe, Inc.; Pizza Hut Holbrook, Inc.; Pizza Hut Idaho, Inc.; 
     Pizza Hut Jasper, Inc. Pizza Hut Kokomo, Inc.; Pizza Hut 
     Laurens, Inc.; Pizza Hut Leveland, Inc.; Pizza Hut Manhattan 
     Inc.; Pizza Hut Miami, Inc.; Pizza Hut Monmouth County; Pizza 
     Hut Muleshoe, Inc.; Pizza Hut of Apache Junction, Inc.; Pizza 
     Hut of Baxter Springs, Inc.; Pizza Hut Ozark, Inc.; Pizza Hut 
     Payson, Inc.; Pizza Hut Plainview, Inc.; Pizza Hut Roanoke, 
     Inc.; Pizza Hut Roswell, Inc.; Pizza Hut Ruidosa, Inc.; Pizza 
     Hut South Valley, Inc.; Pizza Hut Springfield, Inc.; Pizza 
     Hut Sumiton, Inc.; Pizza Hut Sylacauga, Inc.; Pizza Hut 
     Talladega, Inc.; Pizza Hut Taylor, Inc.; Pizza Hut Uniontown, 
     Inc.; Pizza Hut West Point, Inc.; Pizza Hut White Mountains, 
     Inc.; Pizza Hut Wilmington, Inc.; Pizza Hut Winslow, Inc.; 
     Pizza Hut Caldwell/Somerville; Pizza Pit, Ltd.; Pizzaco Joint 
     Venture; Plains Creamery, Inc.; Plans Dairy Products; 
     Plamondon Enterprises Inc.; Plant Technics, Inc.; Plantasia; 
     Plastic Processors Inc.; Plaza Dine Inc.; Pleasant Valley 
     Enterprises; Pleasanton Hotel Restaurant;
       Plescher, Sibell, Migartz & Burns; Plymouth Taco Inc.; 
     Pope's Locksmith & Safe Co.; Port Tack Restaurant; Portland 
     Music Company; Post Oak Oil Co.; PPV, Inc.; Prairie Tool Co.; 
     Pratt/Debartolo Assoc.; Pre-Press Company, Inc.; Precision 
     Shapes, Inc.; Premier Cruise Lines, Ltd.; Prenco/Painting; 
     Pressure King, Inc.; Pretzel Peddler; Price Brothers Realty, 
     Inc.; Price Less Drug Stores; Prime Hospitality Corporation; 
     Princeton Armored Service; Printmasters of Grand Rapids, 
     L.L.C.; Pro Two Inc.; Pro-Blind Inc.; Professional Land 
     Surveyors, Land Use and Zoning Consultants; Professional 
     Mechanical Services; Professional Sports and Entertainment of 
     Tennessee; Promus Hotels; Pruitt, Inc.; PTS, Inc.; Publishers 
     Resource Group, Inc.; Pudgies Famous Chicken; Puigh Septic 
     Tank Service, Inc.; Purity Confictionery Corp.; Q & D 
     Plastics, Inc.; Q & D Plastics, Inc.; QPM, Inc.; Quality 
     Express, Inc.; Quality Foods; Quality Fuels, Inc.; Quality 
     Repair Service; Quality Shoe; Quality Water Enterprises; 
     Quetaco, Inc.; Quick Print of Chicago, Inc.; Quick Sak Stores 
     Inc.; Quicklan Lock and Alarm; Quincy Mexican, Inc.; R & C 
     Produce Co., Inc.; R & G, Inc.; R & J Carpet Cleaning; 
     R.B.T.A. Industries; R.E. Watson & Assoc., Inc.; R.E.G. 
     Company, Inc.; R.J. Just; R.J. Waters & Associates, Inc.; 
     R.J.M. & Associates; R.L. Stewart; R.T. Caesar Maintenance 
     Service; R.V. Danza Plumbing & Heating, Inc.; R&L Foods Inc.; 
     R&R Enterprises; R&R Ventures Inc.;
       Rab Service, Inc; RAD Inc.; Rad-CAT, Radcliff Co., Inc.; 
     Ragon Electric; Raley's; Rally's Hamburger Inc.; Ralph Jones 
     Companies; Ramada, Inc.; Ramada Inn at the Airport (Windsor 
     Locks, CT); Ramona Mortgage Corp.; Randy Baker Productions; 
     Randy J. Opasnick Co.; Randy's Landscaping; Rank Leisure USA/
     Hard Rock Cafe International; Rapid-Air Refrigeration; 
     Ratliff Metal Spinning Co. Inc.; Rattan by Byran Ashley; 
     Raven Sound; Raymond H. Shelton, Inc; Raymond McNutt Inc.; 
     Rayne Plumbing & Sewer Service, Inc.; Rays' A/C & Heating 
     Co.; RDB Enterprises, Inc.; Reading PA Corp.; Real Clean 
     Services; Real Estate Plus, Inc.; Reaveley Engineers & 
     Associates, Inc.; Red Geranium Enterprises; Redd Realty 
     Services; Reddick Enterprises; Redding Distributing Co.; 
     Redwood Empire Restaurants, Inc.; Redwood Inn, Inc.; REE, 
     Inc.; Reedy's Air Conditioning & Heating Service, Inc.; Refco 
     Consultants, Inc.; Reflections Window Cleaning and 
     Maintenance; Refrigeration Industries, Inc.; Regency Inns 
     Management, Inc.; Regency Travel; Regent Investments, Inc.; 
     Regian Advertising & P.R.; Regional Consultants; Regis 
     Corporation; Reidsville Amigos Inc. Rejean J. Remillard 
     Insurance Agency; Remarc Management, Inc.; Rembrandt Division 
     of Den-Mat Corporation; Remsmit Inc.; Renta World; Resource 
     Associates; Restaura, Inc.; Restaurant Association of 
     Maryland; Restaurant Equipment Parts & Service, Inc.; 
     Restaurant Income Properties; Restaurant Management 
     Corporation; Restaurant Management Services; Restaurant 
     Services, Inc.; Restaurant Specialties; Restaurant Management 
     Co.;
       RGR Foods, Inc.; Rhonda's Flower Service and Delivery; 
     Ricardo's; Rice Growers Association of California; Rich Meat 
     Service; Richard A. Hubbard Inc.; Richard Clark; Richard T. 
     Coppoletti, M.D.; Richards Manufacturing and Services 
     Corporation; Richman Gordon \1/2\ Price Stores, Inc.; 
     Richmond Enterprises, Inc.; Richmond Oxygen Company; Ridge 
     Electric Motor Co., Inc.; Riggio's Restaurant; Ringmakers; 
     Rittenhouse Management Corporation; Riverdale Texaco; Riviana 
     Foods, Inc.; RLC Enterprises, Inc.; Robert B. Aikens & 
     Associates, Inc.; Robert B. Young; Robert G. Gordon; Robert 
     M. Coe, Inc.; Robert Mayfield; Robert R. Davis & Co., PC; 
     Robert Zehndar 1990 Trust; Roberts Construction Company, 
     Inc.; Roberts Dairy Company; Roberts Litho Supply Co; 
     Roberts-McNutt Inc.; Robertson Performance Systems, Inc.; 
     Robinson Farms; Robinson's Plumbing; Robrecht Produce Co.; 
     Roch's Produce; Rocky Mountain Company-PMC Foods; Rocky 
     Mountain Pizza Huts, Inc.; Roco Cartage & Delivery, Inc.; 
     Rodel Commercial Tile Services, Inc.; Rok & Associates, Inc.; 
     Roma Corporation; Romaine's Commercial Appliance Service; 
     Ron's Window Service; Rooter King, Inc.; Rose Garden Nursey; 
     Rose Paving & Sealcoating Co.; Rosemary Zimmermnan; Roses 
     Stores, Inc.; Royal Bakery Inc.; Royal Electronics; Royal 
     Foods Co., Inc.; Royal West Amusements, Inc.; Rub-A-Dub 
     Washouse; Ruby Tuesday's Restaurant; Ruddell Engineering, 
     Inc.; Rude's Home Furnishings; Rudolph Construction, Inc.; 
     Russ Taco, Inc.; Russ' Restaurant; Russell Harrington 
     Cutlery, Inc.; Russell Mellete & Assoc.;
       Ruth's Chris Steak House; Rutledge Distributing, Inc.; Ryan 
     Inc. Central; Ryan's Family Steak House; Rybak Excavating & 
     Contracting Inc.; S & M Pisa, Inc; S & S Refrigeration, Inc.; 
     S & S Air Cond. & Heating, Inc.; S. Stephen Nakashima; S.A. 
     Kennedy, Inc.; S.A. Restaurant Equipment Parts and Service 
     Co., Inc.; S.D.R.G., Inc.; S.J. Electro Systems, Inc.; S.W. 
     Oklahoma Pizza Corp.; Saatchi & Saatchi; Safety Equipment 
     Distributors Association, Inc.; Salem Tools, Inc.; Sally St. 
     Clair; Sama Plastics Corporation; San Diego Printers, L.P.; 
     Sanford's Interior Plant Service; Sanitary Disposal & 
     Recylcing, Inc.; Sansej, Inc.; Santa Cruz Brewing Co.; Santa 
     Fe Concessions, Inc.; Santabell Inc.; Saraj Enterprises; 
     Sardilli Produce & Dairy Co.; Satellite Shelter, Inc.; Satge 
     House Inn; Savannah Bell, Inc.; Sawyer Harvesting; Schaeffer 
     Precision Alignment; Schafer Systems; Schahet Hotels, Inc.; 
     Schantini & Associates, Inc.; Scheffler Enterprises; Scheve 
     Corporation; Schick Enterprises, Inc.; Schlotzsky's 
     Restaurants; Schneiderman's Furniture; Schnell Systems; 
     Schnip Development Corporation; Schoch Tile and Carpet Inc.; 
     Schreiber Foods, Inc.; Schreiner's Restaurant Inc.; Schrelber 
     Foods, Inc.; Schryver Associates, Inc./TA The Taco; Schubert 
     Outdoor Advertising, Inc.; Schumacher Landscaping; Schwebke-
     Shiskin & Associates, Inc.; Scott Instruments Corporation; 
     Scott MBA Corporation; SDI Construction, Inc.; Sea Breeze 
     Roofing, Inc.; Sea Island Co--Cloister Hotel; Seacliff Inn 
     Hotel; Seafood Resources Ltd.; Seal Tight Inc.; Seaman 
     Restaurant Corporation;
       Security One; Security Signal Devices, Inc.; SEDCO; Seila 
     Co.; Seitz Office City; Selby's Commercial Kitchen; Seneca 
     Tape & Label, Inc.; Sentry Foods; Sequoia Floral 
     International; Service Master of Spokane, Inc.; Service 
     Merchandise Co.; ServPro of Newberry; Servpro of Osceola 
     County, Inc.; Shackleford's & Maxwell's, Inc.; Shangri-la RV 
     Park; Sharp Porcelain Refinishing; Shaver Specialty Co., 
     Inc.; Shaw West Industrial, Inc.; Shawnee Garment Mfg. Co.; 
     Shearer & Associates; Sheesley's Sewer, Inc.; Shelburne Road 
     Gulf; Sheraton; Sheraton Allentown Jetport; Sheraton 
     Berkshire; Sheraton Sandusky Hotel (Sandusky, OH); Sherman 
     Valley Nursery; Sheron Associates, Inc.; Shift-Rite Car Care, 
     Inc.; Shiners Car Wash; Shingobee Builders, Inc.; Shonac 
     Corporation; Shoney's, Inc.; Shopko Stores, Inc.; Shore Pizza 
     Hut, Inc.; Shoreline Septic Service; Showcase Carpet & 
     Upholstery Cleaning; Seiger Food Service; Sierra Bells Inc.; 
     Sierra Beverage Co.; Sierra Distributing; Sierra Landscape; 
     Sierra Truck Center, Inc.; Sigerson Ins. Agency, Inc.; Sign 
     It Quick International, Inc.; Signs & Things; Sigrid Monsef; 
     Sigsby Insurance, Inc.; Silver Oak Mgmt. Corp; Simon 
     Financial Company; Simpson Construction; Sinco Group; Sirlion 
     Stockade; Skeeter's Construction Co.; Skip's Restaurant and 
     Lounge; Skyline Motel Corp.; Slade Gorton & Co., Inc.; SLI 
     Enterprise, Inc.; SMAC Rentals & Sales, Inc.; Smart Jewelers 
     Smith Asbury, Inc.;
       Smith Insurance Agency, Inc.; Smith Management Co.; Smokey 
     Glen Farm Barbequers, Inc.; Snelling Enterprises; Snow 
     Busters Snow Removal, Inc.; Snyder Packaging, Inc.; Society 
     Hill Hotels; Software North; Soise Air Service, Inc.; Solar 
     Graphics, Inc.; Solid Waste Services, Inc.; Sonic Corp.; 
     Sonic Systems; Sonny's Auto Salvage Inc.; Sound-Built 
     Construction; South Bay Plastering, Inc.; South Hill Disposal 
     Co.; South of the Border Inc.; South Texas Carbonics, Inc.; 
     Southern Belle Dairy Co.; Southern Bells Inc.; Southern 
     Foodservice; Southern Hospitality Inc.; Southern Milti Foods, 
     Inc.; Southern MN Appraisal Services; Southern Pan Services 
     Co.; Southern Plants; Southern Wisconsin, Inc.; Southgate 
     Electric, Inc.; Southlake Electric Co.; Southport Electrical 
     Service, Inc.; Southwest Georgia Oil Co.; Southwest Hotel 
     Management Co.; Southwest Sound and Electronics, Inc.; 
     Southwestern Trading Co.; Southworth-Milton, Inc.; Space City 
     Record Storage; Specialty Produce Co., Inc.; Specialty Soda 
     Systems, Inc.; Specialty Tools & Fasteners Distributors 
     Association; Speechworks, Inc.; Speedy Sign-A-Rama; Speedy 
     Sign-A-Rama USA of Durham, NC; Sportmart, Inc.; Sportsales; 
     Spotless Touch, Inc.; Springfield Holiday Inn; Springs East 
     Schools; Springseason Enterprises, Inc.; SSF Enterprises; St. 
     Armands Baking Co.; St. Joseph Plastics; St. Louis Small 
     Business Monthly; St. Mar Ent. Inc.; Staebler Financial 
     Services; Staff Masters; Stainless Design Corporation; Stan 
     Schmidt Insurance Agency, Inc.; Standard Restaurant Equipment 
     Co.; Stanley Steamer Carpet Cleaning of Collier Co., Inc.; 
     Stanley W. Cooper, Inc.;
       State Farm Insurance Co.; Statewide Transport, Inc.; Steel 
     Service Center Institute; Steep Hill Grill; Stefano and 
     Associates, Inc.; Stellar Enterprises; Stelling Banjo Works, 
     Ltd.; Steno-Wolf Associates; Sterling Vision, Inc.; Stevens 
     Creamery; Stevens Produce, Inc.; Stewart Septic Tank Service; 
     Stewart Travel Inc.; Stone & Sons Plumbing, Inc.; Stonetree 
     Investments, Inc.; Stop 'N Serve; Stop Fire Co., Inc.; 
     Storage Builders Unlimited, Inc.; Stout Specialties 
     Advertising Company; Strawn Construction Co.; Strictly 
     Speaking, Inc. Balford Farms; Strode's Refrigeration & Air 
     Conditioning, Inc.; Stuck's Inc.; Stueckdrat, Inc.; SubZero 
     Refrigeration; Success Communications & Marketing Associates; 
     Suffolt Co. Water Authority; Sugar Cane Growers Cooperative 
     of Florida; Sugar Hill Restaurant; Sugar Hill Restaurant; 
     Sugarhouse Shopping Center; Sullins & Associates, Inc.; 
     Summit Engineering Corp.; Sun Mex Inc.; Sunbelt Otation 
     Service, Inc.; Sunbelt Upholstery Maintenance; Sunbird Carpet 
     & Window Cleaning; Sunburg Inc.; Sunco Carriers,Inc.; Sunleaf 
     Nursery; Sunnyside Restaurant; Sunrise Security Service; 
     Sunshine Dairy Foods, Inc.; Sunshine Enterprises, Inc.; 
     Sunshine Window Cleaning, Inc.; Super 8 Motels; Super Store 
     Industries; Super Valu Stores; Superior Lawn Maintenance, 
     Inc.; Supply House Co.; Sutherland Management Co.; Sutton 
     Plumbing, Inc.; Swan Cleaners, Laundry & Linen Supply; 
     Swanson Food Equipment Service, Inc.; Sweeping Service; Sweet 
     Manufacturing Co.; Swingline Const. Inc., The Pour House; 
     Sycamore Oaks Inc., The Grist Mill; Sycaway Creamery, Inc.; 
     Sylvan Street Grille; Systemex, Inc.;
       Systems Record Storage; T & K Restaurant Franchise Group, 
     Inc.; T.B. of Leesville, Inc.; T.B. of Starke Inc.; T.C. 
     Learning Corp.; T.R. Rippon Associates; T.S. Duncan, Inc.; 
     T.T. Management Co.; T.T. Tacos, Inc.; T N T Mechanical 
     Contractors, Inc.; T&S Rentals & Sales; T&T Properties; 
     Tabellco Inc.; Taber's Products Inc.; Tabor Painting Co.; 
     TAC, Inc.; Tac-Ods, Inc.; Tacala, Inc.; Tack Restaurant; Taco 
     Bay Enterprises Inc.; Taco Bell, Inc.; Taco Colorado, Inc.; 
     Taco Concepts; Taco Del Este Inc.; Taco Food Service, Inc.; 
     Taco Management Co.; Taco Rio, Inc.; Taco Sales Co. Inc.; 
     Taco Tio Inc.; Taco-Pacifico Corp.; Tacoma, Inc.; Taira's 
     Inc.; Taisho Plumbing & Heating; Tall Timbers Pizza Hut, 
     Inc.; Tamarac Carpet and Furniture Cleaning, Inc.; Tape 
     Products Co.; Target Construction Inc.; Tarka, Inc.; Tastee 
     Freez of Chicago; Taurus Engraving ; Tavern Service Co.; Tay 
     Mac Corporation; Taylor & Company; Taylor Brothers LLC; 
     Taylor Foods Inc.; Taylor Freezer of Michigan, Inc.; Taylor 
     Freezer of New England; Taylor Freezers of Southern 
     California, Inc.; Taylor Rental; Taylor Sales; Taylor Soft 
     Serve, Inc.; TB Restaurants, Inc.; Teasdale Fenton/Sparkle, 
     Inc.; Tempaco Inc.; Temperature Service Co.; Temporary 
     Corporate Housing, Inc.; Tennessee Restaurant Association; 
     Tennyson Enterprises, Inc.; Terra Aqua Research; Terry Supply 
     Co.; Terrytown Plumbing;
       Texas Restaurant Association; Texas Security Consultants, 
     Inc.; Texas Sign; The Alan White Company, Inc.; The Allen 
     Co.; The Barbers Hairstyling for Men and Women, Inc.; The 
     Barker Tavern; The Blade Shop; The Blind Co., Inc.; The Blue 
     Lion Restaurant; The Buffalo Hilton (Buffalo, NY); The Caldor 
     Corporation; The Candlelight Inn, Inc.; The Cannery Bar and 
     Grill; The Chamber/New Orleans and the River Region; The 
     Chamber of Medford/Jackson County (OR); The Cobacker Co.; The 
     Coffee Beanery, Ltd.; The Correct Cut Co.; The Country Home 
     Computer; The Dial Corporation; The Duke's Plumbing, Inc.; 
     The Dwyer Group; The Edge of Knife; The Electric Motor Repair 
     Co.; The Enchanted Florist; The Everett Co.; The First City 
     Company; The Flower Patch, Inc.; The Flower Station; The 
     Flowers Company/DBA The Flowers Auto Parts Co.; The Forget Me 
     Not Flower Shoppe; The Friendly Plumber of Florida, Inc.; The 
     Galbreath Company, Inc.; The Garden Cafe; The Good Neighbor 
     Alliance Corp.; The Grand Union Company; The Great Midwest 
     Seafood Co.; The Grove Park Inn Resort, Inc.; The Hale Group, 
     Ltd.; The Haws Companies; The Hayes Group; The Hotel State 
     College & Co.; The Index; The Ink Well of America, Inc.; The 
     Irrigation Association; The Italian Host; The Italian Oven, 
     Inc.; The Kades Corporation; The Kane Restaurant Group; The 
     Kroger Co.; The Kwik Kopy Printing Advisory Council; The 
     Landworks; The Lock Shop, Inc.; The Mackorell Group, Inc.; 
     The Marketing Connection; The McAdams Group; The McRib Co.; 
     The Meeting Place Restaurant; The Mohler Company; The 
     Morrison Milling Co.;
       The Nyhart Company, Inc.; The Nyman Group Ltd.; The Olive 
     Garden Restaurant; The Oregon Service Center, Inc.; The 
     Orlando Bagel Factory, Inc.; The Other Place Restaurants; The 
     Piken Company; The Pizza Place, Inc.; The Plant People; The 
     Plant Sitters, Inc.; The Plumbing Store; The Post Office 
     Store II; The Post Restaurant; The Pour House Restaurant; The 
     Printing Place Inc.; The Promus Companies, Inc.; The Quaker 
     Oats Company; The Radio Shop, Inc.; The Reed Agency, Inc.; 
     The Restaurant Connection, Inc.; The Seal-Flex, Co., Inc.; 
     The Sear Brown Group, Inc.; The Servants Inc.; The Sign 
     Palace, Inc.; The Sitting Duck; The Skinner & Broadbent, Co., 
     Inc.; The Southern Seafood Co.; The Spaghetti Warehouse; The 
     Syvertsen Corp.; The Taverne of Richfield; The Terminix 
     International Co.; The Total Rental Centers, Inc.; The 
     Travelers Insurance Companies; The Vincent Association; The 
     Vollrath Co., Inc.; The Weiland Financial Group, Inc.; The 
     Zoning Professionals; Theresa & Frank AuCoin; Thermal 
     Control, Inc.; Thermal Dynamics, Inc.; Thermal Services; 
     Thermal Trek, Inc.; Third Coast Produce; This Vincent 
     Association; Thomas Drexler, Inc.; Thompson & Brock 
     Management, Inc.; Thompson's Creative Marketing Group; 
     Thompson's Farm Fresh Produce, Co., Inc.; Thornton Gardens, 
     Inc.; Thorp Awnings, Inc.; Three Cheers Restaurant & Bar; 
     Thrifty Flowers, Inc.; Tiffany Care Centers, Inc.; Tiffin-
     Toff House; Timecorp Systems, Inc.; Timlin Plumbing & 
     Hearing, Inc.; Tindel Construction, Inc.; Tinkels, Inc.; TLC 
     Interior Plant Service; TNT Mechanical Contractors, Inc.; TNT 
     Plumbing;
       Todd Electric & Refrigeration; Todd's Quality Tomatoes, 
     Inc.; Toddamy, Inc.; Toledo Oxygen & Equipment Co.; Tom 
     McGhinnis Excavating, Inc.; Tom Pelnik Consulting Co.; Tom 
     Rathsack Excavating, Inc.; Tom's Restaurant and Tavern; Tomar 
     Tile Installations; Tomkins Pavement Maintenance, Inc.; 
     TonerCharge; Tootsie Roll Industries, Inc.; Top Safety 
     Products Co., Inc.; Topiary Nursery of Knoxville, Inc.; 
     Topp's Tree Service; Tops Bar-B-Q, Inc.; Torco Termite & Pest 
     Control; Torginol, Inc.; Total Truckhaven Station; Towery Air 
     Conditioning, Inc.; Town Video Inc.; Tradehome Shoe Stores, 
     Inc.; Traid Industrial Services; Trammell, Inc.; Transition, 
     Inc.; Transmission City, Inc.; Transportation Manufacturing 
     Corp.; Traube Canvas Products, Inc.; Travelers Express 
     Company, Inc.; Traverse Leasing Corp.; Tregon Packaging 
     Corp.; Trend Publishing Co.; TRI County Management; Tri 
     Realty Management Corporation; Tri-City Florist; Tri-Lateral 
     Sales, Inc.; TRI-M Corporation; Tri-State Dev. Inc.; Tri-
     State Service Co.; Tri-Ventures, Inc.; Triad Associations, 
     Inc.; Triangle Reprographics, Inc.; Trico Pizza, Inc.; Triple 
     J.S. Enterprises; Triple T Foods Corp.; Tripplett Management 
     Corporation; Triumph Seed Co., Inc.; TroGuen & Chambers; 
     Tromble and Co., Inc.; Tropex Plant Leasing, Inc.; Tropical 
     Interiors, Inc.; Troy's Welding, Inc.; TRT Holdings, Inc.; 
     Trustin Awards, Inc.; Tri-Cycle Corporation; TSC/The Service 
     Company; TTR Investments; Tuff Shed, Inc.; Turri's Italian 
     Food, Inc.; TV Taco Inc.; Twin City Grinding Service;
       Twin Creek Nursery; Twin Oaks Nursery & Florist, Inc.; Twin 
     Pines Landscape Services; Two Sisters Flowers; TyDa Co.; 
     Tyler Outdoor Advertising, Inc.; Tyler Well Service, Inc.; 
     Uffda Corporation; Ultraguard Service; Undergrowth, Inc.; 
     Uni-Marts, Inc.; Uniglobe Travel International Inc.; United 
     Agre Business League; United Biscuits; United Canvas, Inc.; 
     United Cleaning Co.; United Coupon Corporation; United Fruit 
     & Produce Co.; United Garden State Restaurant & Lodging 
     Association; United Insurance Services, Inc.; United 
     Refrigeration, Inc.; United Restaurant Supply Inc.; United 
     Seafood Imports, Inc.; United Service Co.; United Trophy 
     Mfg., Inc.; United Truck Body Company, Inc.; United Window 
     Co. Inc.; Universal Coach Parts, Inc.; Universal Colort 
     Graphics, Inc.; Universal Mfg. Company, Inc.; Universal 
     Refrigeration, Inc.; Universal Restaurants; Universal 
     Unlimited, Inc.; University Building Specialties, Inc.; Unoio 
     Nool's; University Club; UP Enterprises, Inc.; Upstate Window 
     Cleaning Co.; Urban Architecture; US Environmental Services; 
     US Shoe Corp.; V.C. Sorenson, Inc.; V&T Carbonic, Inc.; 
     Valencia Technical Services, Inc.; Vallejo Fire Extinguisher 
     Service, Inc.; Valley Foods, Inc.; Valley Garden Center; 
     Valley High Apartments; Valey Uniform & Linen Rental Service, 
     Inc.; Valli Information System, Inc.; Van Lee Inc.; Van 
     Management, Inc.; Van 's Electric of Lake Worth, Inc.; 
     VanBooven Lawn & Landscaping; Vander Hyde Machanical, Inc.; 
     Variety Wholesalers, Inc.; Varsity Beverage Co.; Vasco 
     Properties Inc.; Vegas Time Associates, Inc.; VELA Food 
     Enterprises, Inc.; Venture Stores, Inc.;
       Veri-Best Bakers; Verifications, Inc.; Vermeer Auto Parts, 
     Inc.; Vermont Pizza Huts, Inc.; Verona Oil Company Inc.; 
     Vertex Corporation; Vibro-Steam of Abilene; ViCorp 
     Restaurants, Inc.; Village Restaurant of Essex Inc.; Village 
     Towne Restaurant; Vinylman; VIP Medical Personnel, Inc.; VIP 
     Temps; Virginia Home Medical; Virginia Pizza Co., Inc.; 
     Vision Records, Inc.; Vista Enterprises Inc.; Vista Foods 
     Inc.; Vitamilk Dairy, Inc.; Viva La Pasta; W.A. Management 
     Co., Inc.; W.A. Read, Jr. & Associates; W.R. Bommer Plumbing 
     and Drain Cleaning; W.R. Foods, Inc.; W&B Enterprises, Inc.; 
     Wabash Valley Pizza Hut, Inc.; Waffle House Inc.; Wagy's 
     Management Company., Inc.; Wal-Mart Stores, Inc.; Waldorf 
     Plumbing Co.; Walkor-Harry Co.; Wall Trends; Wallace Garden 
     Center & Greenhouse Co.; Walsh & Simmons, Inc.; Waltree 
     Construction, Inc.; Walts' Plumbing Inc.; Wapak Restaurants, 
     Inc.; Ward-Brodt Music Company; Warmel Corporation; 
     Washington State Horticulture Assn.; Waste Management of 
     Kansas, Inc.; Watersource Consulting Engineers, Inc.; Watts & 
     Associates; Wayland Refrigeration & Air Conditioning; Wayne 
     Automatic Fire Sprinklers, Inc.; WD Sylvester Inc.; Weber 
     Enterprises Inc.; Welford Harris, Inc.; Wellesley Chamber of 
     Commerce; Wemal Inc.; Wendy's International, Inc.; West Coast 
     Steel Fabricators, Inc.; West Farms Environmental 
     Horticulture; West M'Corporation; West Texas Foods, Inc.; 
     West Virginia Office Products, Inc.; Westaco Inc.; Westchase 
     Window Cleaning, Inc.; Westcore Partners; Western Capital 
     Mortgate; Western Growers Association;
       Western Growth Construction Corporation; Western Rib-Eye 
     Inc.; Westurf Distributors, Inc.; Wever Accounting 
     Management; Whalen Furniture Inc.; Whataburger, Inc.; White 
     Hen Pantry, Inc.; White Rose Rental Laundry; Whitehead 
     Plumbing, Inc.; Whitelock Family Trust; Whitney Development 
     Corp.; Whitney Products, Inc.; Whittington's Lawn Service, 
     Inc.; Wholesale Distributors Association; Wholesale Florists 
     & Florist Suppliers Association; Wide Construction Company; 
     Wilbur Curtis Co., Inc.; Wiley & Flynn/A Photographic 
     Company; Wilke Dairy Co.; Wilkes Sombrero Inc.; Willeys, 
     Inc.; William Hay Brown; Williams Foods, Inc.; Williams 
     Sausage Co., Inc.; Willie Itule Produce, Inc.; Willow 
     Specialties Willsie Landscape; Wilson Enterprises; Wilson 
     World Hotel Irving; Winder Dairy; Windmeier Construction; 
     Windy City Pizza; Wing's Stadium & Kalamazoo Wings; Winkinl 
     Lizard Tavern; Wisconsin Restaurant Association; Witmor Farms 
     Restaurant; WJ Cantrel Refrigeration; Wohlenberg Ritzman & 
     Co.; Wodert Insurance Services; Wolfgang's Cooling & Heating 
     Corp.; Women's Health Boutique Franchise System, Inc.; Wood 
     Master Graphics; Woodman's, Inc.; Woodson Construction; 
     Woodson Storage; Woodworking Machinery Importers Association; 
     Woody's Welding Service, Inc.; Woolworth; Woolworth 
     Corporation; Worcester Industrial Products Corp.; Word 
     Processing Services, Inc.; Workforce, Inc.; Worldwide Latex, 
     Ltd. and First Financial Group, Ltd.; Wright Management, 
     Inc.; Wright Painting & Decorating; Wyndham Hotels & Resorts; 
     Xacto Asbestos Removal; Yardmaster, Inc.; Yin Management; 
     Yireco Equipment Co., Inc.; Young's Jersey Dairy; Young's 
     Water Conditioning; Yuma Insurance, Inc.; Zaven's Restaurant; 
     Zee Medical Service Co.; Zenith/Kremer Waste Systems, Inc.; 
     Zimmerman Plumbing & Heating, Inc.; Zinfandel; Zoeb, Inc.; 
     Zum Deutschen.

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