| PENAC ROYAL NIGERIA LIMITED |
| PENALTY FOOTBALL GENERAL TRADING |
| PEN AND PAPER DESIGN AND ARTWORK |
| PEN AND RULER CO. FOR PRINTING & PHOTOCOPY SPC |
| PENBOX |
| PENCIL DEZIGN GEN. BUILDING CONT. EST |
| PENCIL FOR GRAPHIC DESIGNING |
| PENCIL FOR GRAPHIC DESIGNING |
| PENCIL MARKETING COMPANY |
| PENCIL MEDIA L.L.C |
