Doula, Cameroon Full-Service Law Firm

Henry, Samuelson & Co.

Main Office
Imbl Ndeke & Fils, Apt. 109
Rue des Manguiers, Bali, P.O. Box
Douala 15805
Cameroon

+237 3343 87 63/9993 34 47

+237 3343 87 91

www.henrysamuelson.com

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Law Firm Overview

Henry, Samuelson & Co. has all the forensic skills required at our disposal. We offer a full range of legal services with expertise and experience as we engage in litigation proceedings before the courts of common law (courts with ordinary jurisdiction and courts with special jurisdiction) and the specialized courts of Cameroon.

We are also expeditious and expedient. This has come to guarantee the efficiency and effectiveness of proceedings. A great majority of matters handled by our humble selves have brought reverberating success to clients. So far our client-base is Africa, the Middle East, the Far East, Western Europe and the Americas.

Henry, Samuelson & Co. operates from a plush office in “Immeuble Ndeke & Fils” a magnificent edifice planted in the heart of the snobbish neighborhood of Bali, housing 30 offices including 06 Law Offices, providing both security for us your Solicitors and safety for your rather important documents in our keeping.

Our seat is in Douala, the economic nerve centre of Cameroon, just 25 minutes away from Yaoundé, the seat of the institutions.

We have a rich Library (updated) containing all the practice documents required for the bijural system of Laws in Cameroon (English Common Law and French Civil Law), which systems of law we have the privilege to master to the admiration of our contemporaries. We do not miss any publication of the Supreme Court of Cameroon.

We also have a standing order of the Official Gazette of Cameroon which publishes all the new laws and amendments thereof as enacted by the legislators. For this reason, we are always abreast (not to say ahead) of current legislation.

We are bilingual in English (the vehicle of the English Common Law) and French (the vehicle of the French Civil Law). Since these are also our national languages, we are able to communicate complex concepts to you, the other party and the courts in simple language.

In sum we are a subtle set of meticulous professionals who do not only pay breathless attention to our work, thinking ourselves into it and serving our clients with style and enjoying the whole thing too for, we chose our profession by design (not chance), but we are also accurate in our responses and time-efficient. Matters handled by us do not suffer undue delays. Plus, we do a minute-by-minute report to our clients.

Because we believe in optimizing (not maximizing) the fees our clients pay for the services we render, our charges remain very competitive. And given the quality of our services, our clients always have their money’s worth and frequently more. The proof is that we cannot count the number of occasions clients have called or written to say “thanks for your excellent work… We shall be working a lot with you”. To be brief, we keep our clients for long (not to say forever).

We see you, our client, as an active partner in our business. So we treat you with care and serve you with respect, knowing that since you took the reins of power in our practice you have not relinquished it. Your interests are always our chief concern. Thus a clear understanding of your ultimate objective is a key component in the custom-building of any individual case. In this personal approach we adopt a positive, authoritative stance with the belief that it is only in this way your interests are best served.

Year this Office was Established: 2000

Languages: English & French

Practice Areas

Henry, Samuelson & Co. has earned international recognition as leaders in the following short list of practice areas:

- Accounting & Collection

Henry, Samuelson & Co. advises its corporate clients on a wide range of accounting issues including, but not limited to, the keeping of accounts and fiscal implication, the obligation to establish accounting documents, the obligation to respect accounting principles as provided by the OHADA Uniform Act, the transparency of accounts, accounting information according to the different forms of business organization, the status of accountants, internal and external auditing and more.

As part of the firm’s general practice portfolio, we do collection for our clients, both local and foreign. In this effort the firm is a current member of the American Lawyers Company which is an association of collection attorneys worldwide. H S & Co. is listed on page 579 of their directory of out-of-town attorneys. Seeing our track record in collection matters, the American Lawyers Company in 2004 awarded H S & Co. a Distinguished Service Citation in appreciation and recognition of our notable and devoted services to the credit granting sector and the business community of the United States. It was gratifying.

- Adoption

In both the civil law and common law jurisdictions of Cameroon, the firm institutes local as well as international adoption proceedings for our clients.

With the democratic adoption laws here, the firm has so far obtained several adoption certificates for mostly European and American adopters. A grand majority of the adoptees have come from the over 150 orphanages spread all over Cameroon.

- Aviation and Aerospace

The firm advises both lessors and lessees of aircraft (and engines of aircraft) on a wide range of issues including registration (and deregistration) of aircraft with the Cameroon Civil Aviation Authority, registration (and deregistration) of Lease agreements, repossession and enforcement, payments, confiscation, liability, insurance, import-export permits, bankruptcy, formalities, practical and other considerations.

With our experience in this area of practice, we master the procedure for registering an aircraft including all the forms to be filled and filed, Power of Attorney to obtain, taxes to be paid to the taxation department for registration and stamp duty, fees due to the CCAA and Bureau Veritas... Our Attorneys have taken part in the inspection of aircraft by the CCAA and Bureau Veritas prior to registration.

Some of the experience of our attorneys have came from the work they did for GE Aviation, Ansett Worldwide, Cameroon Airlines, etc. The firm was recently engaged by Boeing Capital Corporate (a subsidiary of the Boeing Company) to provide legal services as outside counsel in connection with the lease of one Boeing Model 767-200 airframe by US Bank, National Association, owner trustee, as lessor and the Republic of Cameroon as lessee. This and our previous experience is making us the leading firm in this area of practice. Once consulted, we provide a sound and solid legal opinion in simple language (English or French). One of our great clients qualified it comprehensive.

- Banking & Finance

We represent clients worldwide in all aspects of financing transactions. Transactions range from origination and negotiation to documentation and closing, and when necessary, to enforcement of remedies of procedures and agreements for workout and reorganization.

Clients retain the firm to represent them in their various capacities in financing transactions as agents, senior lender or other syndicate member, seller or purchaser of participation, assignor or assignee of direct loan interests, letter of credit issuer, trustee and arranger or purchaser of capital market instruments.

Our attorneys also advise corporate borrowers involved in mergers and acquisitions, divestiture of operating units, equipment and project funding, debt restructuring and working capital and other financing transactions.

The firm also engages in money transfer regulatory environment review in Cameroon and beyond to the Franc CFA zone.

- Bankruptcy & Liquidation

Since the entering into force of the 1998 OHADA Uniform Act on the Organization of the Collective Procedure of Auditing Liabilities, we talk less and less of the old law of bankruptcy and more and more of the modern law of “enterprises in difficulty”. The old approach had a rather repressive character with a lot of emphasis put on the creditors of the enterprise. The objective of this modern approach is to:

* Prevent difficulties;
* Rehabilitate enterprises capable of being rescued;
* Tearfully and reluctantly liquidate those enterprises which are irretrievably going bust; and
* Punish those responsible for bankruptcy.

The Uniform Act is therefore more geared toward the rehabilitation of enterprises having symptoms of difficulties. To this end the firm has tried and tested experts who advise corporate clients on, extra-judicial solutions to corporate difficulties, the early discovery of such difficulties, the prevention of difficulties in a pro-active spirit, the treatment of corporate difficulties, the judicial solution to difficulties (the collective procedure and conditions thereof), the fate of shareholders, the operation of putting the enterprises back on rails in a veritable procedure of rehabilitation or, judicial liquidation as a last resort.

- Business Criminal Law

Being a mainly business law firm, H S & Co. has developed an efficient and effective business criminal law practice to fight economic offenses committed within the framework of corporate entities against collective interests.
In effect our team of business criminal law experts give advisory services on economic or market offenses (unfair competition, passing-off and consumption…), financial offenses (taxation, banking, stock exchange), corporate offenses (research for shares, incorporation, declaration of conformity, declaration of share capital, immatriculation in the commerce register, sharing of dividends, annual balance sheet, abuse of goods and credit, general assembly, modification of capital, controls, dissolution, liquidation).

- Commercial and Corporate

With the experience our attorneys have acquired with the passage of time on the job, HS & Co. provides advise on corporate acquisition, mergers and acquisitions, take over, leases, taxation, social security, labour and trade relations matters, rehabilitation, administrative and judicial liquidation, agency contracts, distributorships, etc.

Besides, the firm recently did a consultancy whereby a foreign company with an intention to open branches in west and central Africa asked us to do a general comparative study between the present OHADA code and the former “droits des sociétés”. Specifically, they wanted to know (inter alia) whether under the OHADA space, if they opened a branch office in Cameroon, they could operate in the whole OHADA sub-region with headquarters in Cameroon or they would be required by law to open branches in each country where they wished to operate. We also gave advise drawing from the 1990 new investment code, the 1985 banking law, the Free Trade Zone and the CIMA Code.

We also incorporate companies here for local and foreign investors. Most recently the firm was involved in the incorporation of the branch of a Texas-Dallas-based US recreation and entertainment corporation in Cameroon from scratch, to wit: shopped around for a suitable piece of land, did due diligence to be sure it is free of all encumbrances, drafted the deed of conveyance, had it notarized and duty-stamped, obtained the land certificate and, incorporated the company under the OHADA Uniform Act of 17/04/1997. Local and foreign banks are funding the project estimated at about $10 million USD. This is just one example of the several incorporation we have done for foreign moneyed capital owners to whom we also render fiscalo-legal advisory services.

- General Practice

In addition to the consultancies we do in our specialized areas of practice and the eventual litigation that may ensue, the firm offers legal counseling in vast and varied domains, including but not limited to:

* General legal advice to clients with whom we have a general retainer agreement;
* Legal opinion on all aspects of Cameroon municipal law;
* Study of legal environment;
* Legal audit;
* Procuring, preparation and submission of administrative, technical and financial files against tenders from both government departments, para-public corporations and private firms;
* Drafting of all types agreements, including: employment contracts, promissory notes, contracts of sale, assignment of debts, deeds, lease, mortgage, pledge agreements, memoranda and articles of association, website development agreements, website hosting agreements, and more;
* Procurement of residence permits and labour contracts for expatriate staff;
* General representation of clients, present or absent;
* Foreign traders’ guide;
* Execution of civil judgments;

Legal practice is all about the defending of rights, including human rights. In effect the firm has a task force on human rights which works also on a pro bono basis as part of our general practice. It is thanks to our interest in human rights issues that our Barrister Feh Henry Baaboh was in February 2004 appointed the Cameroon National Coordinator of the British Institute of International and Comparative Law’s Death Penalty Project.

The task force on human rights works in close collaboration with the Cameroon Peace Institute.

- Incorporation

One of the things that H S & Co. does on a rather regular basis is the incorporation of public limited companies, private limited companies with two or more shareholders or sole shareholder, partnerships, common initiative groups, economic interest groups and, civil companies for professionals who are not business persons as such. We also set up enterprises for sole proprietors. The OHADA uniform Act is there to guide us along these lines.

The companies we have incorporated in recent times include, but not limited to, Acquisitions Ltd, Global Strategic Business Company Ltd, Pacific Plastics Company Ltd, Cameroon Commercial House Ltd, Seafood Company Ltd, Valdas and Company Ltd, Toptone Cameroon Company Ltd, Makon Cameroon Company Ltd, NNABS Company Ltd, Jourdain T P Company Ltd, ETPGC Ltd, Houstons Hotels Ltd, BARECO Company Ltd, PHAROS Company Ltd, Vanguard University of Science and Technology …, all with registered offices in Douala, Tiko, Limbe or Buea.

Yet we do the transformation and restructuring of business entities and sometimes effect the transfer of headquarters. For companies owned by foreign investors, we usually accept to obtain all their initial administrative documents (business license, tax payers card, attestation of location of business premises, location sketch of business site, certificate of binding purposes …) after incorporation. Thereafter we give tax, labour, social security advice plus general legal counseling to their satisfaction.

- Insurance

We represent both national and international clients in all aspects of insurance, reinsurance and co-assurance transactions. We incorporate insurance and reinsurance companies under the OHADA Uniform Act and the CIMA code, obtain their operating license and advise them on tax, labour and social insurance issues. The firm also assists insurance companies in the recovery of outstanding premiums unpaid.

Most frequently, the firm advises on insurance premium tax and insurance regulation in the CIMA jurisdiction. We have equally been consulted on the writing of non-admitted insurance and the special license an overseas insurance company requires to underwrite risk located in the CIMA sub region.
From time to time, foreign reinsurance companies consult the firm to review pro forma reinsurance contracts to check their conformity to Cameroon municipal laws.

- International Trade

The major hurdle on the way of international trade is credit and trust. This is why the mechanism of Commercial Bankers Credit was devised. In effect, H S & Co. is frequently engaged in documentary credit transactions mostly between Cameroonian importers and European and Asian exporters whereby some standby Letters of Credit are issued by local funding banks in favour of the European and Asian banks for and on behalf of the Cameroonian business entities.

We also investigate local potential buyers/distributors in the interest of foreign suppliers and sometimes act as foreign trader’s guide. H S & Co. equally takes action against local importers who happen to abuse the trust of foreign supplies who kindly grant them suppliers’ credit facilities.

In the sector of international trade, the government, in an attempt to ease procedures, began by elevating the department of Trade of the defunct Ministry of Economy and Plan to a Ministry in its own right, the Ministry in charge of trade and commercial development, that is. The trade schedule, a blueprint of this Ministry, sets out liberal trade rules and procedures. These procedures have been simplified such that the conditions for obtaining the import/export license are now made easy. And once one fulfills them, the license is issued and is valid for two years renewable.
Formerly there were only a handful of importers/exporters and even when having had the privilege to become one, many products required special authorization. These are such as Portland cement, salt, rice, coffee, cocoa, wheat flour, cash crops in general… There had been a heavy government intervention and interference in the flow of commercial practice through the so-called “regulation,” thereby creating monopolies and oligarchies.

- Intellectual Property

H S & Co. is privileged to have a partner who is an accredited OAPI Industrial Property Attorney.

We represent clients worldwide in the African Intellectual Property Organization, commonly known and called by its French acronym, OAPI, grouping 16 west and central African countries to wit: Benin, Burkina Faso, Cameroon (headquarters), Central African Republic, Congo, Cote d’Ivoire, Equatorial Guinea, Gabon, Guinea Bissau, Guinea Conakry, Mali, Mauritania, Niger, Senegal, Tchad and Togo, with a total population of over 100 million. An Intellectual Property registered in OAPI is automatically covered and protected in all 16 member countries.

The IP rights which are currently protected by OAPI include: trademarks & services marks, patents of invention & certificates of addition, utility models, industrial designs, trade names and geographical indications. The following will soon enter the regime of protection: topography of integrated circuits and protection of new plant varieties.

We equally register copyrights and related rights with the specialized copyright corporations in Cameroon. Yet, we register domain names with the Cameroon Telecommunications Corporation, abridged CAMTEL.
The firm has a network of associates worldwide through whom we represent a large empire of foreign IP owners in OAPI. But again, because we are listed in all the possible directories one can imagine, individual IP owners also contact us on a more than regular basis. The rate at which our IP portfolio is growing is such that, we are afraid, we might have to, in the very near future, create a new, different, structure to manage it.

- Investment

The investment code was revised in 1990 to encourage productive investment in Cameroon. Thus it offers alluring conditions to investors in the form of incentives and guarantees. It is a liberal law in which the legislator calls on all natural persons or corporate bodies of Cameroonian or foreign nationality, irrespective of their place of residence, to undertake economic activity in Cameroon. The code goes further to operationalize this charter of rights in the following feel-at-home terms.

* Foreign nationals have the right to enjoy the same liberties and protection of the law as those granted Cameroonian natural persons or corporate bodies.
* Foreign nationals have the right to enjoy the manifold rights governing property ownership, concessions and administrative authorizations.
* Foreign nationals have a right to compensation in the case of expropriation after evaluation by an independent third party.
* Foreign nationals have the right to enter into and execute any contract that they deem to be in their interest.
* Foreign nationals have the freedom to enter, reside in, travel around and leave the national territory freely. This includes corporate bodies duly established in Cameroon, their partners and managers and foreign staff with approved contracts of employment as well as members of their legitimate families.
* Foreign nationals have the right to hire and fire labour in compliance with the labour and social insurance legislation in force.
* Finally and most importantly, foreign investors resident in Cameroon are guaranteed the right to freely transfer proceeds of all kind from invested capital and in case they cease to operate, the balance of the liquidation. They are also free to transfer funds representing normal and current payments for supplies and service effectively performed, particularly in the form of royalties and sundry remuneration.

We specialized in counseling and guiding investors who are poised to venture in Cameroon.

- Labour & Trade Relations

In August 1992 the Cameroon Labour Code was revised to meet the exigencies of an ambitious economic plan. In this new code, the liberalization of the economy is further sanctified by the freedom of contract between the employer and the employee. Here the balance of favour is tilted to the greater advantage of the employer. At the same time, foreign business operators and foreign employees are greatly protected.

In 1998 the President of the Republic ratified a 1973 ILO convention concerning minimum age for admission to employment. Thus the minimum age for admission to employment throughout the national territory is now fixed at 14 years, this in consonance with the revised labour code. It has resulted in increase in the supply of labour and its attendant benefits to the employer.

The firm has attorneys who are more than skilled in defending labour suits.

- Litigation & Arbitration

Having all the forensic skills at our disposal, H S & Co. engages in litigation proceedings before the courts of common law (courts with ordinary jurisdiction and courts with special jurisdiction) and the specialized courts of Cameroon. In this respect, while some of our attorneys are brilliant at prosecution, others are practiced in defense.

The matters we handle range from disputes connected to and touching business criminal offenses and civil and commercial matters in general (commercial transactions, civil claims, merchant banking, commercial banking, collection, intellectual property infringement, breach of all types of contract, maritime claims, adoption, labour disputes, ship arrest, unfair competition, insurance claims, aircraft confiscation, corporate disputes…).

In litigation, our trial attorneys adopt a rather aggressive approach as they take a firm, positive stance.

In the litigation orientation of our trial attorneys we are sure to have some specialized in prosecution while others specialize in defense because prosecution and defense require different skills and differing strategies and tactics depending upon the circumstances of the case. Indeed the proclivity to prosecute or defend is personality-linked.

Yet before we ever take court action we always attempt out-of-court settlement using our arbitration, mediation and alternative dispute resolution skills. This is because nobody is more aware than we are that “a bad amicable settlement is better than a good judgment”. So we encourage our clients engaged in international commercial transactions to enter into arbitration agreements. We are acquainted with ad hoc arbitration, institutional arbitration, fast track arbitration, conciliation, mediation and mini trial.

We are also acquainted with the procedures in the Permanent Court of Arbitration, the United Nations Commission on International Trade Laws, the International Centre for Settlement of Investment Disputes, the International Chamber of Commerce, the American Arbitration Association, the London Court of International Arbitration, the Arbitration and Mediation Centre (WIPO), the Centre for Effective Dispute Resolution, the German Maritime Arbitration Association, and the Tokyo Maritime Arbitration Association.

- Maritime

There is one all-important document which regulates maritime transactions in the CEMAC zone. This is the “Merchant Marine Community Code” (the Code) of 03/08/2001. With the numerous maritime transaction matters the firm handles, this code has simply become a usual working document.

The firm’s clients range from shippers to ship owners and transit agents who have found in our attorneys reliable legal support. In effect we work on marine insurance, shipping, admiralty, and international trade. Our specialized experts provide advise and representation in maritime transaction matters and do litigation in areas including, but not limited to: cargo loss and damage claims, ship arrest and eventual sale/auction or release, maritime engagement contracts, maritime insurance claims, charter and other forms of hire disputes, collision and other maritime casualties (general average and salvage), marine and oil pollution, registration and deregistration of vessels, the responsibility of ship owners per the Hamburg Rules of 1978, maritime mortgage.

- Mergers & Acquisitions

The tendency today is for business entities to come together by way of mergers or acquisition in order to reap the benefits that go with scale and size.
Here our services are usually retained to do the requisite due diligence before the total or partial takeover or merger is effected. In this effort, we do not only probe into the books of the company; we also investigate the politico-economic environment, cultural environment and at some stage look keenly backward toward the suppliers and finally forward in the direction of the clientele, both actual and potential.

- Natural Resources

H S & Co. is heavily involved in the natural resources and energy sector of Cameroon. In effect we have had to do consultancies on forestry exploitation, diamonds exploration, fishing concessions and oil & gas concessions for American, European and Asian firms. In the process we assist our clients in obtaining the necessary governmental authorizations, licenses and approvals.

Thereafter we draft, execute and perfect their edge lease agreements, mineral lease agreements, mining lease agreements, oil and gas lease agreements.

It must be noted here that the 1990 new investment code came to widen the scope of production in the sense that there is no longer any particular protection amongst national business sectors. The wood sector has been liberalized such that it is now easier to obtain the license to exploit timber. The petroleum sector has also been liberalized and oil research, meaning exploration, production and distribution, is open to all who can venture. Moreover, a 1998 law instituted special fiscal measures to promote hydrocarbons exploration activities in Cameroon. This law is a charter of rights and benefits to be enjoyed by holders of hydrocarbons permits and concessions.

There is also a fiscalo-customs reform which put every business, whether industrial or commercial, on the same plane.

- Real Estate

H S & Co. is proud to have a Cameroon-government-accredited realtor qua consultant. In effect we do property management, sales, brokerage, rentals, procurement and studies. We also study the legal environment of land and determine its legal status. In practical terms we make two main products available to our local and international clientele, “the bulk-system” and “rent and value”.

In effect, we draft, execute and perfect deeds of conveyance, lease contracts, lease-rent contracts, long and short lease contracts, construction lease contracts, lease purchase agreements, commercial lease agreements, community lease agreements, edge lease contracts, finance lease agreements, ground lease agreements, net-net-net lease agreement ...
We also draft, perfect and execute wills to guarantee smooth transition in succession. Indeed some of our great individual clients have deposited their perfected wills with the firm for safekeeping and eventual execution.

- Taxation

Some of the firm’s attorneys are specialized in company and international taxation law. In the former, local companies engage the firm to give general and specific tax advise. Some even leave us to manage their tax declaration issues and annual balance sheets. In the later we draw from the Franco-Cameroon and Canada-Cameroon tax treaties to advise international companies on the dicey issue of double taxation and the tax implication of employee share plans for multinational companies with branches in Cameroon.

- Telecommunications & Information Technology

The attorneys of the firm have been substantially present in the telecommunications sector in Cameroon since the days of INTELCAM and ACTEL. They have had to be consulted on the laws governing the operation of submarine, terrestrial and spatial radio waves, telecommunications systems, international transit centres required for the routing and transmission of data, facsimiles, sound and TV pictures.

With CAMTEL and the Telecommunications Regulatory Board since 1998, H S & Co. has remained at the centre-stage of activity in this sector. The firm is thus frequently engaged by clients to conduct satellite and earth station surveys, encryption surveys and private audiovisual communication regulatory environment reviews. We have equally had to negotiate, draft, execute and perfect interconnection contracts.

Cameroon was hooked with the INTERNET in 1997. This event put the country on the fast lane of the information high way. With this Cameroon became part of the more than 100 million network of users present in 150 countries on 5 continents.

Indeed one can step on a cyber café in the city of Douala. Yet connection, having not yet been fine-tuned, remains a big problem. Internet connection in Cameroon is usually unstable and unsteady. Maybe this is owing to the fact that most of the service providers here depend heavily on the dial-up system. It is now left for the innovators in the telecommunications sector to step in and make the difference.

The firm is also very active in providing legal services in the information technology sector. Here, we do not only register domain names with CAMTEL. We also negotiate, draft, execute and perfect contracts of information technology maintenance and advice, financing of information and software follow-up.

The firm equally advises on the patentability of hardware and protection of software as copyright or, trademark under industrial property.

Yet we have also had the occasion to give advisory services on criminal offenses in information technology involving piracy of software as an operating system.

Additional Practice Areas: Accounting & Collection

Affiliations

International Trademark Association
Siparrested.com

Partners

Mr. Henry Feh
Partner in Charge
General Practice

Attorneys

	Mr. Herve Chomnou Consultant Business Law Consultant		Ms. Honorine Fotso Legal Secretary Antitrust and Trade Regulation, Arbitration, Business Law, Civil Litigation, Energy
	Mr. James Nchi Attorney Banking Law, Bankruptcy, Finance, Insurance and Reinsurance, Litigation		Mr. Serge Sopbone Attorney Civil Litigation, Eminent Domain, International Trade, Privatization Law, Tax
	Mr. Emmanuel Tatang Consultant Procurement, Property Management

Of Counsel

	Mr. Sammy Bate Legal Assistant Manager Copyright, Patents, Trademark, Common Law Consultancy		Mr. Gaston Bogne Partner Civil Litigation, Litigation, Civil Procedures
	Mr. Martin Ghugomo Jurist Administrative Law, Bankruptcy, Business Law, Capital Markets, Privatization Law

Representative Clients

National:

Atlas Marketing Sarl, Dargel & Company Ltd, Fashion Plastics, NNABS Company Ltd, Hydrac, Bonn Group Inc., Jourdain T.P. Ltd, E.T.P.G.C. Ltd, Ets King David and Sons, Trans Mungo Services Sarl, Jesco-Line (my trophy), Club Omega 104, Ets Poufong & Fils, God is Love Church, Lekunze & Company Ltd, CIMEQ, Regie Pub, Arnold Travel Agency, Providential Ventures Insurance Ltd, Afridis, Mekoubou Sarl, Transport Njabou, Weight Watch Clinic, Makon Cameroon Company Ltd, Valdas & Company Ltd, Houstons Hotel Ltd, Toptone Cameroon Company Ltd, Soliforg, SOREPCO S.A., BARAKA Real Estate Company Ltd, PHAROS Maritime Services Ltd, International Maritime Consultants and Surveyors Sarl, GBI Ltd, Kah-Bi Medica Sarl, Unique Development Corporation, Doba Logistics Cameroon S.A., Treasure Books Company Ltd, Vanguard University of Science and Technology-Buea Campus, Seafood Company Ltd, Cameroon Commercial House Ltd, Keang Nam Cameroon Sarl, Emalovic Sarl, Pacific Plastics Co. Ltd, Advanced Computing & Communications Technologies, Comagri-Cam Sarl, Africa Steel Industry S.A, Acquisitions Ltd, Global Strategic Business Company Ltd, Société BUNS sarl. LatCameroon Company Ltd, Wartsila Wartsila Corporation.

International:

China : Hubei Int’l Trade & Development Corporation; Changzhou Changfa Power Machinery Co Ltd; Winwo Trading Co Ltd; Shanghai Xietong (Gr) Co Ltd.; Hainan General I/E Co Ltd. Canada: 491549 Alberta Ltd. France: Etam S.A. Japan: Zexel Corporation; Bosch Automotive Systems Corporation; Overseas Courier Service Co Ltd . Korea: Toptone Corporation. Malaysia: Etika Dairies SDN BHD (380823-U). Mauritius : Metafrique Ltd. Nigeria : United Nigeria Textiles Plc. Norway: Western Bulk Carriers K/S. Panama: Vanguard University of Science and Technology. Senegal: Senegal Every Day International Trade Co. Singapore: ALTECO Chemical Pte Ltd; Pond R & K Petroleum Asia Pte Ltd; Caraway Pte Ltd. South Africa: Africa Media Group; Swiss RE Southern Africa Ltd; Buchanan Boyes Smith Tabata. Switzerland: UBS AG; Waltham Int’l S.A. Panalpina World Transport; U.S.A.: Boeing Capital Corporation; Our Home Care; Makon Inc; Yahoo! Inc.; Google Inc.; Cisco Inc.; Wavelink Engineering Inc.; D & D Trading Inc.; Advanced Medicine Inc.; Aerospace Services International; Theravance Inc.; MoneyGram Payment Systems Inc. U.K.: British Institute of International and Comparative Law; Energizer Ltd; Berec Group Ltd; Ever Ready Ltd; Ralston Purina Holdings; Travelex Money Transfer; Shell International Ltd.