2C OVERSEAS COMERCIO E REPRESENTACOES LTDA
                    GRACA DIVINA
                     SANTOS
                                                                  
                                            CRISTINA FAVERO, CRISTIANO ALBERTO HOSSRI CARVALHO
                                      
AB BRASIL INDUSTRIA E COMERCIO DE ALIMENTOS LTDA
                    
                     PETROPOLIS
                                                                  
                                            AB MAURI OVERSEAS HOLDINGS LIMITED
                                      
AB BRASIL INDUSTRIA E COMERCIO DE ALIMENTOS LTDA
                    
                     SAO PAULO
                                                                  
                                            AB MAURI OVERSEAS HOLDINGS LIMITED
                                      
AB BRASIL INDUSTRIA E COMERCIO DE ALIMENTOS LTDA
                    
                     PEDERNEIRAS
                                                                  
                                            AB MAURI OVERSEAS HOLDINGS LIMITED
                                      
AB BRASIL INDUSTRIA E COMERCIO DE ALIMENTOS LTDA
                    
                     JUNDIAI
                                                                  
                                            AB MAURI OVERSEAS HOLDINGS LIMITED
                                      
AB BRASIL INDUSTRIA E COMERCIO DE ALIMENTOS LTDA
                    
                     PORTO ALEGRE
                                                                  
                                            AB MAURI OVERSEAS HOLDINGS LIMITED
                                      
ABELA CATERING DO BRASIL LTDA
                    ABELA CATERING DO BRASIL LTDA.
                     SOROCABA
                                                                  
                                            ALBERT ABELA (OVERSEAS) INC