| 61 | 
                            GNB SUDAMERIS BANK S.A. | 
                        
                                                
                            | 62 | 
                            HELM BANK (PANAMA) S.A. | 
                        
                                                
                            | 63 | 
                            HSBC BANK USA PANAMA | 
                        
                                                
                            | 64 | 
                            INTELIGO BANK LTD | 
                        
                                                
                            | 65 | 
                            INTERNATIONAL UNION BANK S.A. | 
                        
                                                
                            | 66 | 
                            KEEN HOLDING S.A (BANCO PRIVAL S.A.) | 
                        
                                                
                            | 67 | 
                            MERCANTIL BANK (PANAMA) S.A. | 
                        
                                                
                            | 68 | 
                            METROBANK S.A. | 
                        
                                                
                            | 69 | 
                            METROBRANK | 
                        
                                                
                            | 70 | 
                            MMG BANK CORPORATION | 
                        
                                                
                            | 71 | 
                            MULTIBANK INC. | 
                        
                                                
                            | 72 | 
                            OVERSEAS CLEARING CORPORATION | 
                        
                                                
                            | 73 | 
                            PKB BANCA PRIVADA (PANAMA) SA | 
                        
                                                
                            | 74 | 
                            POPULAR BANK LTD. INC. | 
                        
                                                
                            | 75 | 
                            PRODUBANK PANAMA S.A. | 
                        
                                                
                            | 76 | 
                            RSI CAPITAL HOLDINGS | 
                        
                                                
                            | 77 | 
                            SAMSUNG ELECTRONICS LATIN AMERICA PANAMA (ZONA LIBRE) S.A. | 
                        
                                                
                            | 78 | 
                            SCANDIA CREDIT CORPORATION S.A. | 
                        
                                                
                            | 79 | 
                            ST. GEORGES BANK | 
                        
                                                
                            | 80 | 
                            TOWERBANK INTERNATIONAL INC. |