INFORMATION SOCIETY SERVICES

KIPAS HOLDING INC.

KCS KIPAS CEMENT INC.

KIPAS MENSUCAT INC.

KIPAS PAPER INC.

KIPAS YARN INC.

ÖKSÜZLER YARN INC.

GÜMÜŞERLER YARN INC.

BOZKURT APPAREL INC.

KAREN INC.

KEN INC.

MAREN ENERGY

KIPAS MARKETING TR. AND INC.