| Muscat Ideal Waves Trading |
| Muscat Index Fund JIA |
| MUSCAT INDUSTRIAL CO LLC |
| Muscat Industrial Co LLC (Wire Nails Division) |
| MUSCAT INDUSTRIAL COMPANY |
| Muscat Industrial Company LLC |
| MUSCAT INDUSTRIES COMPANY LLC |
| MUSCAT INFORMATION TECHNOLOGY |
| MUSCAT INSPECTION AND CERTICATION |
| MUSCAT INSPECTION SERVICES |
