• Ludell Mfg. Co.

• Machado and Silvetti Associates, Inc.

• Maxi-Therm

• McCoy Sauna & Steam

• Monitor Products, Inc.

• Noble Trade

• Northern Contours

• Ocean Steel

• PPC Industries

• PVI Industries

• Parker Boiler Co.

• Patterson Kelley Co.

• Payette Associates, Inc.

• Peerless Heater Co.

• Penn Separator Corp.

• Pick Heaters, Inc.

• Power Flame

• Powrmatic of Canada Ltd.

• Precision Boilers

• ProTech Systems

• R W Beckett of Canada Ltd.

• Ray Burner Company

• Raypak

• Raypak Canada Ltd.

• Reimers Electra Steam

• Rheem/Ruud Water Heater Div.