[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 REFORMMr. 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. ____________________