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- The Long Island Rail Road Company
- The Louisiana Land and Exploration Company
- The LTV Corporation
- The Lubrizol Corporation
- The Macallan Distillers Ltd.
- The Macerich Company
- The MacNeal-Schwendler Corporation
- The Major Automotive Companies, Inc.
- The Manitowoc Company, Inc.
- The Marcus Corporation
- The Marmon Group, Inc.
- The Maxim Group
- The McGraw-Hill Companies, Inc.
- The Mead Corporation
- THE MEIJI MUTUAL LIFE INSURANCE COMPANY
- The Men's Wearhouse, Inc.
- The Mentholatum Company Inc.
- The Mersey Docks and Harbour Company
- The Metropolitan Museum of Art
- The Middleby Corporation
- The Middleton Doll Company
- The Midland Company
- The Miner Group International
- The Minute Maid Company
- THE MITSUI BANK, LTD.
- The Molson Companies Limited
- The Monarch Cement Company
- The Motley Fool, Inc.
- THE MUTUAL BENEFIT LIFE INSURANCE COMPANY
- THE MUTUAL LIFE INSURANCE COMPANY OF NEW YORK
- The Nature Conservancy
- The Neiman Marcus Group, Inc.
- The New York Times Company
- The Nikko Securities Company Limited
- The North Face, Inc.
- The North West Company, Inc.
- The NPD Group, Inc.
- The Ohio Art Company
- The Orvis Company, Inc.
- THE OSHAWA GROUP LIMITED
- The Pampered Chef, Ltd.
- The Pantry, Inc.
- The Parsons Corporation
- The Paul Revere Corporation
- The Peak Technologies Group, Inc.
- The Peninsular and Oriental Steam Navigation Company
- The Pep Boys--Manny, Moe & Jack
- The Pepsi Bottling Group, Inc.
- The Perkin-Elmer Corporation
- The Pew Charitable Trusts
- The Pillsbury Company
- THE PLESSEY COMPANY, PLC
- The PMI Group, Inc.
- The PNC Financial Services Group Inc.
- The Porcelain and Fine China Companies Ltd.
- The Port Authority of New York and New Jersey
- The Procter & Gamble Company
- The Professional Golfers' Association of America
- The Progressive Corporation
- The Providence Journal Company
- The Providence Service Corporation
- The Prudential Insurance Company of America
- The Quaker Oats Company
- The Quick & Reilly Group, Inc.
- The Quigley Corporation
- The Rank Group plc
- The Reader's Digest Association, Inc.
- The Really Useful Group
- The Reynolds and Reynolds Company
- The Richards Group, Inc.
- The Riese Organization
- The Ritz-Carlton Hotel Company, L.L.C.
- The Rival Company
- The Rockefeller Foundation
- The Rottlund Company, Inc.
- The Rouse Company
- The Royal Bank of Canada
- The Royal Bank of Scotland Group plc
- The Rugby Group plc
- The Ryland Group, Inc.
- The Salvation Army USA
- The Sanctuary Group PLC
- The Santa Cruz Operation, Inc.
- The Sanwa Bank, Ltd.
- The SAS Group
- The Score Board, Inc.
- The Scotts Company
- The Seagram Company Ltd.
- The Seiyu, Ltd.
- The Selmer Company, Inc.
- The ServiceMaster Company
- The Sharper Image Corporation
- The Shaw Group, Inc.
- The Sherwin-Williams Company
- The Siam Cement Public Company Limited
- The Sierra Club
- The Singer Company N.V.
- The Singing Machine Company, Inc.
- The Source Enterprises, Inc.
- The South African Breweries Limited