List of Foreign Issuers That Have Submitted Information Under the Exemption Relating to Certain Foreign Securities

Foreign private issuers with total assets in excess of $10,000,000 and a class of equity securities held of record by 500 or more persons, of which 300 or more reside in the United States, are subject to registration under Section 12(g) of the Securities Exchange Act of 19341 (the "Act").2

Rule 12g3-2(b)3 provides an exemption from registration under Section 12(g) of the Act with respect to a foreign private issuer that submits to the Commission, on a current basis, the material required by the Rule. The informational requirements are designed to give investors access to certain information so they have the opportunity to inform themselves about the issuer. The Rule requires the issuer to provide the Commission with information that it: (1) has made or is required to make public pursuant to the law of the country of its domicile or in which it is incorporated or organized; (2) has filed or is required to file with a stock exchange on which its securities are traded and that was made public by such exchange; and/or (3) has distributed or is required to distribute to its security holders.

When the Commission adopted Rule 12g3-2(b) and other rules4 relating to foreign securities, it indicated that from time to time it would publish lists of foreign issuers that have claimed exemptions from the registration provisions of Section 12(g) of the Act.5 The purpose of this release is to call to the attention of brokers, dealers, and investors that some form of relatively current information concerning the issuers included in this list is available in our public files.6 We also wish to bring to the attention of brokers, dealers, and investors the fact that current information concerning foreign issuers may not necessarily be available in the United States.7 We continue to expect that brokers and dealers will consider this fact in connection with their obligations under the federal securities laws to have a reasonable basis for recommending those securities to their customers.8

You may direct any questions regarding Rule 12g3-2 or the list of issuers in this release to Michael Pressman, Office of International Corporate Finance, Division of Corporation Finance, Securities and Exchange Commission, Washington, DC 20549-0302 ((202) 942-2990). This release is available on the Commission's Web site: www.sec.gov/rules/other/shtml.

For the Commission, by the Division of Corporation Finance, pursuant to delegated authority.

Margaret H. McFarland
Deputy Secretary

June 10, 2004

Company Name

Country

File Number

4 Imprint Group plc

United Kingdom

82-5104

AB Lietuvos Telekomas

Lithuania

82-5086

ABSA Group Ltd.

South Africa

82-4569

Accor S.A.

France

82-4672

ACOM Co. Ltd.

Japan

82-4121

Acclaim Energy Trust

Canada

82-34789

Adidas Salomon AG

Germany

82-4278

Advanced Info Service Public Co. Ltd.

Thailand

82-3236

Advantage Energy Income Fund

Canada

82-34742

AEM S.p.A.

Italy

82-4911

Aeroflot Russian International Airlines

Russia

82-4592

African Gem Resources Ltd.

South Africa

82-34638

African Marine Minerals Corp.

Canada

82-3329

Agenix Ltd.

Australia

82-34639

AIFUL Corp.

Japan

82-4802

Airspray N.V.

Netherlands

82-34700

Aldeasa S.A.

Spain

82-4774

All Nippon Airways Co. Ltd.

Japan

82-1569

Allgreen Properties Ltd.

Singapore

82-4959

Alpha General Holdings Ltd.

Bermuda

82-34649

Altai Resources, Inc.

Canada

82-2950

Altran Technologies S.A.

France

82-5164

Amadeus Global Travel Distribution S.A.

Spain

82-5173

America Telecom S.A. de C.V.

Mexico

82-34636

American Manor Corp.

Canada

82-4158

AMP Ltd.

Australia

82-34713

AMRAD Corp. Ltd.

Australia

82-4867

AmSteel Corp Berhad

Malaysia

82-3318

Angang New Steel Co. Ltd.

China

82-34663

Anglo American Corp. of South Africa

South Africa

82-97

Anglo Irish Bank Corp. plc

Ireland

82-3791

Antenna 3 de Television SA

Spain

82-34762

Antofagasta plc

United Kingdom

82-4987

AO Mosenergo

Russia

82-4475

AO Samaraenergo

Russia

82-4708

AO Siberian Oil Company

Russia

82-4882

AO Surgutneftegas

Russia

82-4302

AO TD Gum

Russia

82-4132

Apasco

Mexico

82-3103

APF Energy Trust

Canada

82-5166

Applied Gaming Solutions of Canada Inc.

Canada

82-4832

Applied Optical Technologies plc

United Kingdom

82-5165

Aquarius Platinum Ltd.

Bermuda

82-5097

Arcelor SA

Luxembourg

82-34727

Arcon International Resources plc

Ireland

82-4803

Argent Resources Ltd.

Canada

82-5091

Arisawa Manufacturing Co. Ltd.

Japan

82-4620

Artel Solutions Group Holdings Limited

Cayman Islands

82-34697

Asia Fiber Public Co. Ltd.

Thailand

82-2842

Assa Abloy AB

Sweden

82-34735

Atco Ltd.

Canada

82-34745

Atlas Copco

Sweden

82-812

Aur Resources Inc.

Canada

82-4624

Aurora Platinum Inc

Canada

82-34760

Australian Gas Light Company

Australia

82-4797

Austrian Airlines

Austria

82-4970

Auterra Ventures Inc.

Canada

82-4653

Avalon Ventures Ltd.

Canada

82-4427

Avgold Ltd.

South Africa

82-4482

BAA plc

United Kingdom

82-3372

Bacardi Ltd.

Bermuda

82-4992

BAE Systems PLC

United Kingdom

82-3138

Banca Popolare di Lodi

Italy

82-4855

Banco Mercantil S.A.

Bolivia

82-4296

Banco Venezolano de Credito SA Banco Universal

Venezuela

82-4422

Bandai Co. Ltd.

Japan

82-3919

Bangkok Bank Public Co. Ltd.

Thailand

82-4835

Bank Austria Creditanstalt AG

Austria

82-34765

Bank of East Asia Ltd.

Hong Kong

82-3443

Bank of Fukuoka Ltd.

Japan

82-1117

Bank Vozrozhdeniye

Russia

82-4257

BankInter S.A.

Spain

82-2972

Bayerische Hypotheken Und Wechsel Bank AG

Germany

82-3777

BCE Emergis Inc.

Canada

82-5206

Beijing Datang Power Generation Co. Ltd.

China

82-5186

Beijing Enterprises Holdings Ltd.

Hong Kong

82-34642

Belluna Co. Ltd.

Japan

82-5233

Benfield Group Ltd.

Bermuda

82-34726

Beru AG

Germany

82-34750

Bespak plc

United Kingdom

82-3349

Beta Systems Software AG

Germany

82-4631

BHP Steel Ltd.

Australia

82-34676

BioMS Medical Corp

Canada

82-34689

Bionomics Limited

Australia

82-34682

Blackrock Ventures Inc.

Canada

82-4555

BNP Paribas

France

82-3757

BOC Hong Kong Holdings Ltd.

Hong Kong

82-34675

Bohler Uddeholm AG

Austria

82-4089

Boliden Ltd.

Canada

82-4707

Bombardier Inc.

Canada

82-3123

Boots Group plc

United Kingdom

82-34701

Boral Ltd.

Australia

82-5054

Bradford & Bingley plc

United Kingdom

82-5154

Brambles Industries plc

United Kingdom

82-5205

Brazil Realty S.A.

Brazil

82-4454

Bresagen Ltd.

Australia

82-5135

Bridgestone Corp.

Japan

82-1264

British Land Co. Ltd.

United Kingdom

82-34741

Bull

France

82-4847

Burberry Group plc

United Kingdom

82-34691

Burns Philip & Company Ltd.

Australia

82-1565

BWT Aktiengesellschaft

Austria

82-5221

C Squared Developments Inc.

Canada

82-1756

C.I. Fund Management Inc.

Canada

82-4994

Cal-Star Inc.

Canada

82-2406

Canadian Everock Explorations Inc.

Canada

82-5163

Canadian Oil Sands Trust

Canada

82-5189

Canadian Utilities Ltd.

Canada

82-34744

Canadian Western Bank

Canada

82-4478

Cap Gemini S.A.

France

82-5065

Capitaland Ltd.

Singapore

82-4507

Caribbean Cement Co. Ltd.

Jamaica

82-3715

Carso Global Telecom

Mexico

82-4379

Cassa di Risparmio di Firenze S.p.A.

Italy

82-5126

Cathay Pacific Airlines Ltd.

Hong Kong

82-1390

Cementos Lima S.A.

Peru

82-3911

Central Termica Guemas S.A.

Argentina

82-5145

Centrica plc

United Kingdom

82-4518

Cerveceria Nacional S.A.

Panama

82-4704

CESP Companhia Energetica de Sao Paulo

Brazil

82-3691

Challenger Minerals Ltd.

Canada

82-3666

Champion Natural Health Com Inc.

Canada

82-4485

Champion Technology Holdings Ltd.

Cayman Islands

82-3442

Cheung Kong Holdings Ltd.

Hong Kong

82-4138

Chevalier International Holdings

Bermuda

82-4203

Chevalier iTech Holdings Ltd.

Bermuda

82-4201

China Oilfield Services Ltd.

China

82-34696

China Online Bermuda Ltd.

Bermuda

82-3654

China Pharmaceutical Enterprise & Investment Corp.

Hong Kong

82-4135

China Resources Enterprise Ltd.

Hong Kong

82-4177

China Steel Corp.

Taiwan

82-3296

China Strategic Holdings Ltd.

Hong Kong

82-3596

Chr. Hansen Holding A/S

Denmark

82-34732

Chugai Pharmaceutical Co. Ltd.

Japan

82-34668

Cia Forca e Luz Cataguases Leopoldina

Brazil

82-5147

CITIC Pacific Ltd.

Hong Kong

82-5232

Citiraya Industries Ltd.

Singapore

82-34706

CML Microsystems plc

United Kingdom

82-3176

Coca Cola Amatil Ltd.

Australia

82-2994

Columbia Yukon Exploration

Canada

82-34776

Commercial International Bank

Egypt

82-34764

Companhia Acos Especiais Itabira-Acesita

Brazil

82-3769

Companhia de Transmissao de Energeria Electrica Paulista

Brazil

82-4980

Companhia Siderurgica Belgo Mineira

Brazil

82-3771

Companhia Suzano De Papel E Celulose

Brazil

82-3550

Compass Group plc

United Kingdom

82-5161

Computershare Ltd.

Australia

82-4966

Concept Wireless Inc.

Canada

82-4003

Continental AG

Germany

82-1357

Continental Precious Minerals Inc.

Canada

82-3358

Cora Resources Ltd.

Canada

82-4571

Corpbanca

Chile

82-34763

Corporacion Geo S.A. de C.V.

Mexico

82-3870

Corporacion Mapfre Co. Internacional de Reaseguros SA

Spain

82-1987

Corriente Resources Inc.

Canada

82-3775

Credit Agricole S.A.

France

82-34771

Credit Suisse First Boston

Switzerland

82-4705

Cross Lake Minerals Ltd.

Canada

82-2636

CSK Corporation

Japan

82-781

Cue Energy Resources Limited

New Zealand

82-34692

Curran Bay Resources

Canada

82-34724

Cybird Co. Ltd.

Japan

82-5139

Cycle & Carriage Ltd.

Singapore

82-3163

Daido Life Insurance Co.

Japan

82-34658

Dairy Farm International Holdings Ltd.

Hong Kong

82-2962

Danisco SA

Denmark

82-3158

Davide Campari Milano S.p.A.

Italy

82-5203

DBS Group Holdings Ltd.

Singapore

82-3172

De Longhi S.p.A.

Italy

82-34652

Del Monte Pacific Ltd.

British Virgin Islands

82-5068

Den Danske Bank Aktieselskab

Denmark

82-1263

Dentsu Inc.

Japan

82-5241

DEPFA Deutsche Pfandbriefbank AG

Germany

82-4822

Deutsche Beteiligungs Holding AG

Germany

82-4977

Deutsche Lufthansa AG

Germany

82-4691

Dexia Belgium

Belgium

82-4606

Dixons Group plc

United Kingdom

82-3331

Dofasco Inc.

Canada

82-3226

DSM N.V.

Netherlands

82-3120

E New Media Co. Ltd.

Hong Kong

82-5101

East Japan Railway Co.

Japan

82-4990

Eastmain Resources Inc.

Canada

82-4421

Edcon Consolidated Stores Ltd

South Africa

82-34767

Editora Saraiva S.A.

Brazil

82-5046

Eiffel Technologies Ltd.

Australia

82-34747

Eisai Co. Ltd.

Japan

82-4015

E-Kong Group Ltd.

Bermuda

82-34653

Electrocomponents plc

United Kingdom

82-34672

Elementis plc

United Kingdom

82-34751

Emgold Mining Corp.

Canada

82-3003

EMI Group plc

United Kingdom

82-373

Enerco Energy Service Co., Inc.

Canada

82-1162

Energy Africa Ltd.

South Africa

82-4306

EnviroMission Limited

Australia

82-34693

Erciyas Biracilik ve Malt Sanayi AS

Turkey

82-4144

Erste Bank

Austria

82-5066

Essilor International

France

82-4944

European Aeronautic Defence & Space Co.

Netherlands

82-34662

Eurotunnel plc

United Kingdom

82-3000

Eurotunnel S.A.

France

82-2999

Evergreen Forests Ltd.

New Zealand

82-4114

Exel plc

United Kingdom

82-34655

Expo Resources Inc.

Canada

82-34730

Fancamp Resources Ltd.

Canada

82-3929

FANCL Corporation

Japan

82-5032

Far East Pharmaceutical Technology Co Ltd

Cayman Islands

82-34768

Ferreyros SA

Peru

82-34695

First Australian Resources N.L.

Australia

82-3494

First Pacific Co. Ltd.

Hong Kong

82-836

First Quantum Minerals Ltd.

Canada

82-4461

First Silver Reserve Inc.

Canada

82-3449

First Tractor Company Ltd.

China

82-4772

FJA AG

Germany

82-5077

Focus Energy Trust

Canada

82-34761

Fomento de Construcciones y Contratas SA

Spain

82-3743

Forenings Sparbanken AB

Sweden

82-4092

Fortis Amev

Belgium

82-3118

Fortis S.A./N.V.

Belgium

82-5234

Foschini Ltd.

South Africa

82-4044

Fosters Brewing Group Ltd.

Australia

82-1711

Frankie Dominion International Ltd.

Hong Kong

82-3649

Friends Provident plc

United Kingdom

82-34640

Frutarom Industries Ltd.

Israel

82-4357

Fubon Insurance Co. Ltd.

Taiwan

82-4788

Fuji Photo Film Co. Ltd.

Japan

82-78

Fuji Television Network

Japan

82-5176

Fujitsu Support & Service

Japan

82-4885

Funai Electric Ltd.

Japan

82-5078

G. Accion S.A. de C.V.

Mexico

82-4590

Gallery Resources Ltd

Canada

82-2877

Gambro AB

Sweden

82-34731

Gamesa S.A.

Spain

82-5201

Genemedix Plc

United Kingdom

82-34784

Generale de Sante S.A.

France

82-34626

Genetic Technologies Ltd.

Australia

82-34627

Genting Berhad

Malaysia

82-4962

GGL Diamond Corp.

Canada

82-1209

Giordano International Ltd.

Bermuda

82-3780

Gitennes Exploration Inc.

Canada

82-4170

Givaudan SA

Switzerland

82-5087

Glanbia Public Ltd.

Ireland

82-4734

Globel Direct Inc.

Canada

82-5084

Glorius Sun Enterprises Ltd.

Bermuda

82-4581

Golconda Resources Ltd.

Canada

82-3167

Gold Peak Industries (Holdings) Ltd.

Hong Kong

82-3604

Goldas Kuyumculuk Sanayi Ithalat Ihracat AS

Turkey

82-5223

Goldcliff Resource Corp.

Canada

82-2748

Golden Arch Resources Ltd.

Canada

82-659

Golden Hope Mines Ltd.

Canada

82-3023

Grand Hotel Holdings Ltd.

Hong Kong

82-3408

Grasim Industries Ltd.

India

82-3322

Great Eagle Holdings Ltd.

Bermuda

82-3940

Great Quest Metals Ltd.

Canada

82-3116

Great-West Lifeco Inc.

Canada

82-34728

Greencore Group plc

Ireland

82-4908

Grupo Carso S.A. de C.V.

Mexico

82-3175

Grupo Dataflux

Mexico

82-4899

Grupo Ferrovial S.A.

Spain

82-4939

Grupo Financiero BBVA Bancomer S.A. de C.V.

Mexico

82-3273

Grupo Financiero Inbursa S.A. de C.V.

Mexico

82-4243

Grupo Gigante, S.A. de C.V.

Mexico

82-3142

Grupo Herdez S.A. de C.V.

Mexico

82-3818

Grupo Industrial Saltillo

Mexico

82-5019

Grupo Melo S.A.

Panama

82-4893

Grupo Mexico S.A. de C.V.

Mexico

82-4582

Grupo Minsa SA DE CV

Mexico

82-4453

Grupo Modelo S.A. de C.V.

Mexico

82-34766

Grupo Posadas S.A. de C.V.

Mexico

82-3274

GTECH International Resources Ltd.

Canada

82-3779

Guangdong Investment Ltd.

Hong Kong

82-3772

Guangzhou Investment Co. Ltd.

Hong Kong

82-4247

GUS plc

United Kingdom

82-5017

Gzitic Hauling Holdings Ltd.

Hong Kong

82-4195

H. Lundbeck A.S.

Denmark

82-4973

Hagemeyer N.V.

Netherlands

82-4865

Hang Lung Properties Ltd.

Hong Kong

82-3410

Hang Seng Bank Ltd.

Hong Kong

82-1747

Hanny Holdings Ltd.

Bermuda

82-3638

Hansom Eastern Holdings Ltd.

Cayman Islands

82-4152

Harvest Energy Trust

Canada

82-34779

HBOS plc

United Kingdom

82-5222

Heineken Holding N.V.

Netherlands

82-5149

Heineken N.V.

Netherlands

82-4953

Henderson Investment Ltd.

Hong Kong

82-3964

Henderson Land Development Co. Ltd.

Hong Kong

82-1561

Henkel KGAA

Germany

82-4437

Henlys Group plc

United Kingdom

82-5051

Herald Resources Ltd.

Australia

82-4295

HHG plc

United Kingdom

82-34758

Highveld Steel & Vanadium Corp. Ltd.

South Africa

82-596

Hikari Tsushin Inc.

Japan

82-4998

Hilasal Mexicana S.A. de C.V.

Mexico

82-4743

Hindalco Industries Ltd.

India

82-3428

Hip Interactive Corp.

Canada

82-34720

Hoganas AB

Sweden

82-3754

Hokuriku Bank Ltd.

Japan

82-1045

Holcim Ltd.

Switzerland

82-4093

Hong Kong & China Gas Company Ltd.

Hong Kong

82-1543

Hong Kong Construction Holdings Ltd.

Hong Kong

82-4029

Hong Kong Electric Holdings

Hong Kong

82-4086

Hopewell Highway Infrastructure Ltd

Hong Kong

82-34781

Hopewell Holdings Ltd

Hong Kong

82-1547

Horizon Technology Group

Ireland

82-34782

Hornbach-Baumarkt AG

Germany

82-3729

Hylsamex S.A. de C.V.

Mexico

82-4252

Hypo Real Estate Holding AG

Germany

82-34748

Hypothekenbank in Essen AG

Germany

82-4883

Hysan Development Company Ltd.

Hong Kong

82-1617

Hyundai Motor Company

Korea

82-3423

I.T.C. Limited

India

82-3470

ICAP plc

United Kingdom

82-4904

IEM S.A. de C.V.

Mexico

82-2337

Impala Platinum Holdings Ltd.

South Africa

82-359

Imperial Metals Corp.

Canada

82-34714

Imperial One International Ltd.

Australia

82-1257

Inca Pacific Resources Inc.

Canada

82-1665

Industria de Diseno Textil S.A.

Spain

82-5185

Interconexion Electrica

Colombia

82-34786

International Health Partners Inc.

Canada

82-4868

International PBX Ventures Ltd.

Canada

82-2635

International Road Dynamics Inc.

Canada

82-3899

Internet Identity Presence Co. Inc.

Canada

82-478

Interpump Group S.p.A.

Italy

82-4511

Interstar Mining Group. Inc.

Canada

82-3759

Invensys plc

United Kingdom

82-2142

Investor AB

Sweden

82-34698

IT Holding SpA

Italy

82-4728

Italian Thai Development Public Co. Ltd.

Thailand

82-4299

Itech Capital Corp.

Canada

82-3200

Jamaica Broilers Group Ltd.

Jamaica

82-3720

Jannock Properties Ltd.

Canada

82-5062

Japan Airlines Company Ltd.

Japan

82-122

Japan Future Information Technology & Systems

Japan

82-34657

Japan Retail Fund Investment Corp.

Japan

82-34716

Jardine Matheson Holdings Ltd.

Bermuda

82-2963

Jardine Strategic Holdings Ltd.

Bermuda

82-3085

Jasmine International Public Co. Ltd.

Thailand

82-4876

JCDecaux S.A.

France

82-34631

JD Group Limited

South Africa

82-4401

JG Summit Holdings Inc.

Philippines

82-3572

Jiangxi Copper Co. Ltd.

China

82-34715

Jinhui Holdings Co. Ltd.

Hong Kong

82-3765

Jinhui Shipping & Transportation Ltd.

Bermuda

82-4054

JKX Oil & Gas plc

United Kingdom

82-34709

Johnnic Communications Ltd.

South Africa

82-5184

Johnnic Holdings Ltd.

South Africa

82-5128

Johnson Electric Holdings Ltd.

Hong Kong

82-2416

Johnson Matthey plc

United Kingdom

82-2272

Jones David Ltd.

Australia

82-4230

JSAT Corp.

Japan

82-5111

JSC Irkutskenergo

Russia

82-4458

JSC Moscow City Telephone Network

Russia

82-4957

JSC Uralsvyasinform

Russia

82-4545

Justsystem Corp.

Japan

82-4732

K Wah Construction Materials Ltd.

Hong Kong

82-3850

Kao Corp.

Japan

82-34759

Kawasaki Heavy Industries Ltd.

Japan

82-4389

KCT Konecranes plc

Finland

82-4297

Keells John Holdings Ltd.

Sri Lanka

82-3854

Keika Express Co. Ltd.

Japan

82-34718

Kelso Technologies Inc.

Canada

82-2441

KGHM Polska Miedz S.A.

Poland

82-4639

Kidde plc

United Kingdom

82-5153

Kimberly Clark de Mexico S.A. de C.V.

Mexico

82-3308

Kingfisher plc

United Kingdom

82-968

Kirin Brewery Co.

Japan

82-188

Klabin S.A.

Brazil

82-34628

Kobe Steel Ltd.

Japan

82-3371

Komercni Banka A.S.

Czech Republic

82-4154

Koninklijke Wessanen NV

Netherlands

82-1306

Krones AG

Germany

82-3871

Kuala Lumpur Kepong Berhad

Malaysia

82-5022

Kvaerner AS

Norway

82-3745

Ladbroke Group plc

United Kingdom

82-1571

Lagardere Groupe SCA

France

82-3916

Lake Shore Gold Corporation

Canada

82-34769

Landesbank Rheinland-Phalz

Germany

82-4930

Legacy Hotels Real Estate Investment Trust

Canada

82-34729

Legend Group Ltd.

Hong Kong

82-3950

Lend Lease Corp. Ltd.

Australia

82-3498

Lenzing AG

Austria

82-3207

LG Electronics Inc.

Korea

82-3857

Liberty International plc

United Kingdom

82-34722

Lindsey Morden Group

Canada

82-5143

Lion Industries Corp. Berhad

Malaysia

82-3342

Loblaw Companies Ltd.

Canada

82-4918

Lonmin plc

United Kingdom

82-191

Lopro Corp.

Japan

82-4664

L'Oreal

France

82-735

Lukoil Oil Co.

Russia

82-4006

Macquarie Bank Ltd.

Australia

82-34740

Magician Industries Holdings Inc.

Bermuda

82-4358

Man Group plc

United Kingdom

82-4214

Mandarin Oriental International Ltd.

Hong Kong

82-2955

Manila Electric Co.

Philippines

82-3237

Marks & Spencer Group plc

United Kingdom

82-1961

Marubeni Corp.

Japan

82-616

Matsui Securities Co. Ltd.

Japan

82-5215

Maximum Ventures Inc.

Canada

82-3923

Maxis Communications

Malaysia

82-34780

Mayr Melnhof Karton AG

Austria

82-4052

MCK Mining Corp.

Canada

82-3938

Mercantil Servicios Financieros C.A.

Venezuela

82-4648

Metcash Holdings Limited

Australia

82-34788

Metorex Ltd.

South Africa

82-34711

Metro Cash & Carry Ltd.

South Africa

82-4279

Metropolitan Holdings Ltd.

South Africa

82-34755

Mexgold Resources Inc.

Canada

82-34749

Michael Page International plc

United Kingdom

82-5162

Michelin Compagnie Generale des Etablissements

France

82-3354

MIM Holdings Ltd.

Australia

82-173

Minebea Co. Ltd.

Japan

82-4551

Mishibishu Gold Corp.

Canada

82-2682

Misr International Bank S.A.E.

Egypt

82-4629

Mitsubishi Corp.

Japan

82-3784

MJ Maillis S.A.

Greece

82-4975

Mobistar N.V./S.A.

Belgium

82-4965

Mol Rt.

Hungary

82-4224

Molson Inc.

Canada

82-2954

Morgan Crucible Co. plc

United Kingdom

82-3387

Mosaic Group Inc.

Canada

82-34686

Mount Burgess Gold Mining Co.

Australia

82-1235

Mytravel Group

United Kingdom

82-5049

Nampak Limited

South Africa

82-3714

National Bank of Canada

Canada

82-3764

NEC Electronics Corp.

Japan

82-34733

Nedcor Ltd.

South Africa

82-3893

Nestle S.A.

Switzerland

82-1252

New GKN

United Kingdom

82-5204

Nintendo Co. Ltd.

Japan

82-2544

Nippon Steel Corp.

Japan

82-5175

Nissan Motor Co.

Japan

82-207

Nomura Research Institute Ltd.

Japan

82-34673

Norilsk Nickel

Russia

82-4270

Norske Skogindustrier ASA

Norway

82-5226

Northern Abitibi Mining Corp.

Canada

82-4749

Northern Orion Explorations Ltd.

Canada

82-3153

Northwest Co. Fund

Canada

82-34737

Norwood Abbey Ltd.

Australia

82-34754

Novozymes AS

Denmark

82-5116

NQL Drilling Tools Inc.

Canada

82-7052

Nuinsco Resources Ltd.

Canada

82-1846

Nutreco Holding N.V.

Netherlands

82-4927

NV Umicore S.A.

Belgium

82-3876

Nyzhniodniprovsky Pipe Rolling Plant

Ukraine

82-4814

OAO Oil Co. Yukos

Russia

82-4209

OAO United Heavy Machinery Uralmash

Russia

82-5063

Occupational & Medical Innovations Ltd.

Australia

82-5174

OJSC Marganetsky Ore Mining & Processing

Ukraine

82-34710

OJSC Rostovenergo

Russia

82-4839

OJSC Volga Telecom

Russia

82-4642

Old Mutual plc

United Kingdom

82-4974

Olivetti S.p.A.

Italy

82-5181

Olympus Optical Co. Ltd.

Japan

82-3326

Omega Project Co. Ltd.

Japan

82-5030

Omron Corp.

Japan

82-1170

OMV AG

Austria

82-3209

Onfem Holdings Ltd.

Bermuda

82-3735

Ontzinc Corporation

Canada

82-34778

Opap S.A.

Greece

82-34699

Open Joint Stock Company Dniproenergo

Ukraine

82-4844

Open Joint Stock Company Ukrnafta

Ukraine

82-4859

Orange S.A.

France

82-5168

Orbis S.A.

Poland

82-5025

Orkla AS

Norway

82-3998

Osterreichische Elektrizitatswirtschafts

Austria

82-4381

Paccom Ventures

Canada

82-2891

Pacific Andes Int'l Holdings Ltd.

Bermuda

82-4031

Pacific Topaz Resources Ltd.

Canada

82-1285

Pacrim International Capital Inc.

British Virgin Islands

82-3812

Paperlinx Ltd.

Australia

82-5061

Paranapanema S.A.

Brazil

82-5083

Paul Y ITC Construction Holdings Ltd.

Bermuda

82-4217

Peninsular & Oriental Steam Navigation Co.

United Kingdom

82-2083

Perfect Fry Corp.

Canada

82-1609

Pernod Ricard S.A.

France

82-3361

Peter Hambro Mining plc

United Kingdom

82-34734

Peyto Energy Trust

Canada

82-34773

Phoenix Canada Oil Co. Ltd.

Canada

82-3936

Pinault Printemps Redoute

France

82-5179

Polski Koncern Naftowy

Poland

82-5036

Power Corp. of Canada

Canada

82-137

Power Financial Corp.

Canada

82-1716

Premier Oil Group plc

Scotland

82-34723

Prima Developments Ltd.

Canada

82-34703

Prokom Software S.A.

Poland

82-4700

Promatek Industries Ltd.

Canada

82-1351

Promise Co. Ltd.

Japan

82-4837

Promotora de Informaciones

Spain

82-5213

Provimi

France

82-5212

PSP Swiss Property AG

Switzerland

82-5052

PT Bank Buana Indonesia TBK

Indonesia

82-34694

PTT Exploration & Production plc

Thailand

82-3827

Public Power Corp. S.A.

Greece

82-34707

Puma AG Rudolf Dassler Sport

Germany

82-4369

Q P Corporation

Japan

82-4750

Qantas Airways

Australia

82-4130

Rabobank Nederland

Netherlands

82-5010

Radio Gaucha S.A.

Brazil

82-4341

Raffles Medical Group

Singapore

82-4926

Randstad Holding NV

Netherlands

82-4956

RAO Gazprom

Russia

82-4670

Raydan Manufacturing Inc.

Canada

82-34756

Raytec Development Corp.

Canada

82-3553

RBS Participacoes S.A.

Brazil

82-4338

RBS TV de Florianopolis S.A.

Brazil

82-4340

RE Power Systems AG

Germany

82-34654

Reliance Industries Ltd

India

82-3300

Remgro Ltd.

South Africa

82-5106

Renault SA

France

82-4001

Rentokil Initial plc

United Kingdom

82-3806

Resorts World Berhad

Malaysia

82-3229

Rexam plc

United Kingdom

82-3

Rich Minerals Corp.

Canada

82-2832

Roadshow Holdings Ltd.

Bermuda

82-5208

Roche Holding Ltd.

Switzerland

82-3315

Rock Energy Inc

Canada

82-34785

Rock Resources Inc.

Canada

82-4504

Rolls Royce Group plc

United Kingdom

82-34721

Rosneftegazstroy

Russia

82-4597

Royal Nedlloyd Group

Netherlands

82-1056

RWE AG

Germany

82-4018

S.A. Fabrica de Productos Alimenticios

Brazil

82-4870

SABMiller plc

United Kingdom

82-4938

Sage Group Ltd.

South Africa

82-4241

Sage Group plc

United Kingdom

82-34736

Sahaviriya Steel Industries plc

Thailand

82-5008

SAIA-Burgess Electronics Holding AG

Switzerland

82-4810

Sainsbury J plc

United Kingdom

82-913

Saipem S.p.A.

Italy

82-4776

Sammy Corporation

Japan

82-5227

Sam's Seafood Holdings Ltd.

Australia

82-34648

Samsung Electronics Co. Ltd.

Korea

82-3109

Sancor Cooperativas Unidas Ltd.

Argentina

82-4476

Sandvik AB

Sweden

82-1463

Santos Ltd.

Australia

82-34

Sanyo Electric Co.

Japan

82-264

Sao Paulo Alpargatas SA

Brazil

82-3692

Saputo Inc.

Canada

82-34670

Saskatchewan Wheat Pool

Canada

82-5037

Schneider Electric SA

France

82-3706

Schwanberg International inc.

Canada

82-34712

Schwarz Pharma AG

Germany

82-4406

SCMP Group Ltd.

Bermuda

82-3327

Securitas AB

Sweden

82-34719

Sega Enterprises Ltd.

Japan

82-3439

Seiko Epson Corp.

Japan

82-34746

Sekisui House Ltd.

Japan

82-5129

Sembcorp Industries Ltd.

Singapore

82-5109

Severn Trent plc

United Kingdom

82-2819

Shandong International Power Dev. Co. Ltd.

China

82-4932

Shanghai Industrial Holdings Ltd.

China

82-5160

Shangri La Asia Ltd.

Bermuda

82-5006

Sharp Corp.

Japan

82-1116

Shin Corp. Public Co. Ltd.

Thailand

82-3140

Shin Satellite Public Co. Ltd.

Thailand

82-4527

Shinsei Bank Limited

Japan

82-34775

Shiseido Company Ltd.

Japan

82-3311

Shun Tak Holdings Ltd.

Hong Kong

82-3357

SIA Engineering Co. Ltd.

Singapore

82-5123

Siam Commercial Bank Public Co. Ltd.

Thailand

82-4345

Silverstone Corp Berhad

Malaysia

82-3319

Sime Darby Berhad

Malaysia

82-4968

Simsmetal Ltd.

Australia

82-3838

Singapore Airport Terminal Services Ltd.

Singapore

82-5117

Singapore Telecommunications Ltd.

Singapore

82-3622

Singer N.V.

Netherlands

82-34635

Skandia Insurance Co. Ltd.

Sweden

82-5079

Skandinaviska Enskilda Banken

Sweden

82-3637

Sky Perfect Communications

Japan

82-5113

Slovnaft A.S.

Slovak Republic

82-3721

Societe Generale

France

82-3501

Sogecable S.A.

Spain

82-4981

Sons of Gwalia Ltd.

Australia

82-1039

Southcorp Holdings Ltd.

Australia

82-2692

Southern Pacific Petroleum N.L.

Australia

82-353

Southern Telecommunications Co.

Russia

82-4721

SPL Worldgroup B.V.

Netherlands

82-34708

St. George Bank Ltd.

Australia

82-3809

St. Jude Resources Ltd.

Canada

82-4014

Standard Chartered plc

United Kingdom

82-5188

Starlight International Holdings Ltd.

Bermuda

82-3594

Starrex Mining Corp. Ltd.

Canada

82-3755

State Bank of India

India

82-4524

Steinhoff International Holdings Ltd

South Africa

82-34722

Stina Resources Ltd.

Canada

82-2062

Studsvik AB

Sweden

82-5172

Sultan Minerals Inc.

Canada

82-4741

Sumitomo Corp.

Japan

82-34680

Sumitomo Metal Industries Ltd.

Japan

82-3507

Sumitomo Mitsui Financial Group Inc.

Japan

82-4395

Sumitomo Trust & Banking Co. Ltd.

Japan

82-4617

Sun Hung Kai Properties Ltd.

Hong Kong

82-1755

Superior Diamonds Inc.

Canada

82-34752

Suzano Petroquimica S.A.

Brazil

82-34667

Svenska Cellulosa Aktiebolagot

Sweden

82-763

Swire Pacific Ltd.

Hong Kong

82-2184

Swiss Reinsurance Co.

Switzerland

82-4248

Synex International Inc.

Canada

82-862

T & D Holdings Inc

Japan

82-34783

Tabcorp Holdings Ltd.

Australia

82-3841

Tai Cheung Holdings Ltd.

Bermuda

82-3528

Tata Engineering & Locomotive Co. Ltd.

India

82-3768

Taylor Nelson Sofres plc

United Kingdom

82-4668

Techtronic Industries Co. Ltd.

Hong Kong

82-3648

Telefonica Data Peru S.A.A.

Peru

82-34646

Telefonica Moviles Peru Holding S.A.A.

Peru

82-34645

Telepizza

Spain

82-5001

Televisao Gaucha S.A.

Brazil

82-4339

Tennyson Networks Ltd.

Australia

82-5138

Tesco PLC

United Kingdom

82-3277

TFS

Switzerland

82-5095

Thai Farmers Bank Public Co. Ltd.

Thailand

82-4922

Thoughtshare Communications

Canada

82-2442

THUS Group plc

United Kingdom

82-34650

Tianjin Capital Environmental Protection Co. Ltd.

China

82-34739

TNR Resources Ltd.

Canada

82-4434

Tofas Turk Otomobil Fabrikasi AS

Turkey

82-3699

Tomorrow International Holdings Ltd.

Bermuda

82-4256

T-Online International AG

Germany

82-5125

Topper Resources Inc.

Canada

82-34757

Toyota Industries Corporation

Japan

82-5112

Toys "R" Us Japan Ltd.

Japan

82-5073

Tractebel Energia

Brazil

82-4760

Tradehold Ltd.

South Africa

82-5238

Transportadora de Gas del Norte S.A.

Argentina

82-3845

TravelSky Technology Ltd.

China

82-34687

Truly International Holdings

Cayman Islands

82-3700

Tsingtao Brewery Company Ltd.

China

82-4021

TT&T Public Co. Ltd.

Thailand

82-3744

U.S. Commercial Corp. S.A. de C.V.

Mexico

82-34669

UFJ Holdings Inc.

Japan

82-5169

Unaxis Holding Inc.

Switzerland

82-34643

UNI President Enterprises Co.

Taiwan

82-3424

Unicharm Corporation

Japan

82-4985

Unicredito Italiano

Italy

82-3185

United Bank for Africa plc

Nigeria

82-4804

United Grain Growers Ltd.

Canada

82-34725

United Overseas Bank Ltd.

Singapore

82-2947

USA Video Interactive Corp.

Canada

82-1601

Usinas Siderurgicas de Minas Gerais S.A.

Brazil

82-3902

Valeo S.A.

France

82-3668

Valerie Gold Resources Ltd.

Canada

82-3339

Vanteck VRB Technology Corp

Canada

82-34688

Vedior N.V.

Netherlands

82-4654

Velcro Industries. N.V.

Neth. Ant.

82-145

Venfin Ltd.

South Africa

82-3760

Ventracor Ltd.

Australia

82-4630

Vermilion Resources Ltd.

Canada

82-34704

Viceroy Resource Corp.

Canada

82-1193

Victoria Resources Corporation

Canada

82-2888

Village Roadshow Ltd.

Australia

82-4513

Vinci

France

82-4781

VNU N.V.

Netherlands

82-2876

Vodafone Panafon Hellenic Telecommunications

Greece

82-4969

Vodafone Telecel Comunicacoe Pessoais S.A.

Portugal

82-4528

Vodatel Networks Holdings Ltd.

Bermuda

82-5146

Vri Biomedical Ltd.

Australia

82-34683

Vtech Holdings Ltd.

Bermuda

82-3565

Wal Mart de Mexico S.A. de C.V.

Mexico

82-4609

Wanadoo

France

82-5150

Washtec AG

Germany

82-4888

West Japan Railway Co,

Japan

82-34777

Westone Ventures Inc.

Canada

82-4890

Windarra Minerals Ltd.

Canada

82-561

Wolford AG

Austria

82-4403

Wolfson Microelectronics plc

Scotland

82-34753

Woodside Petroleum Ltd.

Australia

82-2280

WPN Resources Ltd.

Canada

82-2418

Wrightson Ltd.

New Zealand

82-3646

X-Cal Resources Ltd.

Canada

82-1655

Xstrata plc

United Kingdom

82-34660

Yamaha Corp.

Japan

82-34717

Yara International ASA

Norway

82-34770

Yeebo International Holdings Ltd.

Bermuda

82-3869

Yell Group plc

United Kingdom

82-34674

Zero Hora-Editora Jornalistica S.A.

Brazil

82-4337

Zhejiang Expressway Co. Ltd.

China

82-34629

Zurich Financial Services

Switzerland

82-5089

Endnotes

1 15 U.S.C. 78a et seq.

2 Foreign issuers may also be subject to the registration requirements of the Act by reason of having securities registered and listed on a national securities exchange in the United States, and may be subject to the reporting requirements of the Act by reason of having registered securities under the Securities Act of 1933, 15 U.S.C. 77a et seq.

3 17 CFR 240.12g3-2(b).

4 Exchange Act Release No. 8066 (April 28, 1967).

5 Exchange Act Release No. 48063; International Series Release No. 1269 (June 19, 2003) was the last such list.

6 Inclusion of an issuer on the list in this release is not an affirmation by the Commission that the issuer has complied or is complying with all the conditions of Rule12g3-2(b). The list does identify the issuers that have both claimed the exemption and have submitted relatively current information to the Commission as of June 2, 2004.

7 Paragraph (a)(4) of Rule 15c2-11 [17 CFR 240.15c2-11] requires a broker-dealer initiating a quotation for securities of a foreign private issuer to review, maintain in its files, and make reasonably available upon request the information furnished to the Commission pursuant to Rule 12g3-2(b) since the beginning of the issuer's last fiscal year.

8 See, e.g., Hanley v. SEC, 415 F.2d 589 (2d Cir. 1969) (broker-dealer cannot recommend a security unless an adequate and reasonable basis exists for such recommendation).