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	Mossack Fonseca & Co. - http://www.mossfon.com Panama City firm offering services for corporate, maritime, and tax planning matters.
	Shirley & Associates: Attorneys/Abogados. - http://www.shirleylaw.com Assisting domestic and international clients with commercial, corporate and maritime transactions, from offices in Panama and the British Virgin Islands.
	Pardini & Associates - http://www.padela.com/ International business law firm, serving clients for matters including corporate, business, banking, and maritime law from offices in Panama, Geneva, Tokyo, BVI and The Bahamas.

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