List of Security and Exchange Commission (SEC) licensed Capital Market Operators in Nigeria.
LIST OF CAPITAL MARKET OPERATORS (CMO)
- LIST OF CAPITAL MARKET OPERATORS
| SN | COMPANY/FIRM | FUNCTION(S) | REMARK |
| 1. | ACCESS BANK PLC | RECEIVING BANKER, FMDQ OTC DEALER | |
| 2. | ACL CAPITAL PARTNERS LTD | CORPORATE INVESTMENT ADVISER | |
| 3. | ADONAI STOCKBROKERS LTD | BROKER/DEALER | |
| 4. | AEGIS FINANCIAL SERVICES & LINKS LIMITED | CORPORATE INVESTMENT ADVISER | |
| 5. | AFRICA PRUDENTIAL REGISTRARS LTD | REGISTRARS | |
| 6. | AFRICAN ALLIANCE STOCKBROKERS LTD | BROKER/DEALER | |
| 7. | AFRINVEST ASSET MANAGEMENT LTD | FUND MANAGER | |
| 8. | AFRINVEST SECURITIES LTD | BROKER/DEALER | |
| 9. | AFRINVEST WEST AFRICA LTD | ISSUING HOUSE | |
| 10. | AGUSTO & CO. | RATING AGENCY | |
| 11. | LOTUS CAPITAL LTD | FUND MANAGER | |
| 12. | AKINTOLA WILLIAMS DELOITTE | INDIVIDUAL INVESTMENT ADVISER, REPORTING ACCOUNTANT | |
| 13. | ALANGRANGE SECURITIES LTD | CORPORATE SUB-BROKER | SPONSORED BY MERISTEM STOCKBROKERS LTD |
| 14. | ALL CROWN REGISTRARS LTD | REGISTRARS | |
| 15. | PARAGON INVESTMENT MANAGEMENT LTD | FUND MANAGER | |
| 16. | ALM CONSULTING (TRUSTEE) LTD | CORPORATE INVESTMENT ADVISER, TRUSTEE | |
| 17. | AIICO CAPITAL LTD | FUND/PORTFOLIO MANAGER | |
| 18. | ALTERNATIVE CAPITAL PARTNERS LTD | FUND PORTFOLIO MANAGER, CORPORATE INVESTMENT ADVISER | |
| 19. | ALTRADE SECURITIES LTD | BROKER/DEALER | |
| 20. | AMYN INVESTMENTS LTD | BROKER/DEALER | |
| 21. | ANCHORAGE SECURITIES AND FINANCE LTD | BROKER | |
| 22. | ANCHORIA INVESTMENT AND SECURITIES LTD | BROKER/DEALER | |
| 23. | APEL ASSET LTD | BROKER/DEALER, ISSUING HOUSE | |
| 24. | APEL CAPITAL & TRUST LIMITED | FUND MANAGERS, TRUSTEE, REGISTRAR | |
| 25. | APT SECURITIES AND FUNDS LTD | BROKER/DEALER, ISSUING HOUSE | |
| 26. | AQUILA ASSET MANAGEMENT LTD | FUND/PORTFOLIO MANAGER, CORPORATE INVESTMENT ADVISER | |
| 27. | ARGENTIL CAPITAL PARTNERS LTD | FUND/PORTFOLIO MANAGER, CORPORATE INVESTMENT ADVISER | |
| 28. | ALLANGRAY INVESTMENT MANAGEMENT NIG. LTD | FUND/PORTFOLIO MANAGER | |
| 29. | ARM HARITH INFRASTRUCTURE INVESTMENT LTD | FUND/PORTFOLIO MANAGER | |
| 30. | ARM INVESTMENT MANAGERS LTD | INVESTMENT ADVISERS, FUND/PORTFOLIO MANAGER | |
| 31. | ARM SECURITIES LTD | BROKER/DEALER | |
| 32. | ARM TRUSTEE LIMITED | TRUSTEE | |
| 33. | ASSET & RESOURCE MANAGEMENT CO. LTD | ISSUING HOUSE | |
| 34. | ASSOCIATED ASSET MANAGERS LTD | BROKER/DEALER, PORTFOLIO MANAGER, CORPORATE INVESTMENT ADVISER | |
| 35. | ASSOCIATED DISCOUNT HOUSE LTD | FUND/PORTFOLIO MANAGER, CORPORATE INVESTMENT ADVISER | |
| 36. | ATLASS PORTFOLIOS LTD | BROKER | |
| 37. | CAPITAL EXPRESS ASSET & TRUST LTD | FUND/PORTFOLIO MANAGER | |
| 38. | BAUCHI INVESTMENT CORPORATION LTD | BROKER/DEALER | |
| 39. | BELFRY INVESTMENTS AND SECURITIES LTD | BROKER/DEALER | |
| 40. | BESTWORTH ASSET AND TRUST LTD | BROKER/DEALER | |
| 41. | BGL CAPITAL LTD | ISSUING HOUSE, CORPORATE INVESTMENT ADVISER | ON SUSPENSION |
| 42. | BGL SECURITIES LIMITED | BROKER/DEALER | ON SUSPENSION |
| 43. | BLUESEA CAPITAL LTD | CORPORATE INVESTMENT ADVISER | |
| 44. | BOAZ MANAGEMENT & FIN. STRATEGIES LTD | CORPORATE SUB-BROKER | SPONSORED BY VALMON SECURITIES LTD |
| 45. | BOSTON ADVISORY LTD | ISSUING HOUSE | |
| 46. | BYSEC INVESTMENTS LTD | CORPORATE INVESTMENT ADVISER | |
| 47. | CADINALSTONE REGISTRARS LTD | REGISTRAR | |
| 48. | CALAG CAPITAL LTD | CORPORATE INVESTMENT ADVISER | |
| 49. | CALVIN INVESTMENT LTD | CORPORATE INVESTMENT ADVISER | |
| 50. | CALYX SECURITIES LTD | BROKER/DEALER | |
| 51. | CAMRY SECURITIES LTD | BROKER | |
| 52. | CAPITAL ASSETS LTD | BROKER/DEALER, ISSUING HOUSE, FUND/PORTFOLIO MANAGER | |
| 53. | CAPITAL BANCORP PLC | BROKER/DEALER, ISSUING HOUSE, MARKET MAKER, SECURITIES LENDING AGENT | |
| 54. | CASHCRAFT CAPITAL LTD | FUND/PORTFOLIO MANAGER | |
| 55. | CAPITAL EXPRESS SECURITIES LTD | BROKER/DEALER | |
| 56. | CAPITAL TRUST BROKERS LTD | BROKER/DEALER | |
| 57. | CAPITAL TRUST INVESTMENT & ASSET MANAGEMENT LTD | FUND/PORTFOLIO MANAGER, CORPORATE INVESTMENT ADVISER | |
| 58. | CARDINALSTONE PARTNERS LTD | ISSUING HOUSE, FUND/PORTFOLIO MANAGER | |
| 59. | CARDINALSTONE SECURITIES LTD | BROKER/DEALER | |
| 60. | CORDROS ASSET MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 61. | CASHCRAFT SECURITIES LTD | BROKER/DEALER | |
| 62. | CASHVILLE INVESTMENTS & SECURITIES LTD | BROKER | |
| 63. | CBO CAPITAL PARTNERS LTD | CORPORATE INVESTMENT ADVISER | |
| 64. | CRYSTAL TRUST ASSET MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | PROCESSING CHANGE OF NAME TO IROKO CAPITAL INVESTMENT MANAGEMENT LTD |
| 65. | CDL CAPITAL MARKETS LTD | BROKER/DEALER | |
| 66. | CENTRE POINT INVESTMENTS LTD | BROKER/DEALER | |
| 67. | CENTURION REGISTRARS LTD | REGISTRAR | |
| 68. | CENTURY SECURITIES LIMITED | BROKER | |
| 69. | CHAPEL HILL DENHAM MANAGEMENT LTD | CORPORATE INVESTMENT ADVISER, FUND/PORTFOLIO MANAGER | |
| 70. | CHAPELHILL ADVISORY PARTNERS LTD | MARKET MAKER, ISSUING HOUSE | |
| 71. | CHAPELHILL DENHAM SECURITIES LTD | BROKER/DEALER | |
| 72. | CHARTWELL SECURITIES LTD | BROKER, ISSUING HOUSE | |
| 73. | CITADEL REGISTRARS LTD | REGISTRARS | |
| 74. | CITI BANK NIGERIA LTD | RECEIVING BANKER, CUSTODIAN, FMDQ OTC DEALER | |
| 75. | CITI GROUP GLOBAL MARKETS NIGERIA LTD | ISSUING HOUSE | |
| 76. | CITI INVESTMENT CAPITAL LIMITED | BROKER | |
| 77. | CITY CODE TRUST & INVESTMENT COMPANY LTD | BROKER/DEALER | |
| 78. | CITYGATE GLOBAL INVESTMENT LIMITED | CORPORATE INVESTMENT ADVISER | |
| 79. | CLEARVIEW INVESTMENTS CO. LTD | BROKER | |
| 80. | CO-LINK INVESTMENT & MANAGEMENT CO. LTD | CORPORATE INVESTMENT ADVISER | |
| 81. | COMPASS INVESTMENT & SECURITIES LTD | BROKER/DEALER | |
| 82. | CONSTANT CAPITAL MARKETS & SECURITIES LTD | ISSUING HOUSE | |
| 83. | EDC FUND MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 84. | ELIXIR ASSET MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 85. | CORDROS CAPITAL LTD | BROKER/DEALER, ISSUING HOUSE | |
| 86. | CORE TRUST AND INVESTMENT LTD | BROKER/DEALER, FUND/PORTFOLIO MANAGER, ISSUING HOUSE | |
| 87. | CORONATION SECURITIES LTD | BROKER/DEALER | |
| 88. | COURTEVILLE BUSINESS SOLUTIONS LTD | CORPORATE INVESTMENT ADVISER | |
| 89. | COWRY ASSET MANAGEMENT LTD | VENTURE CAPITAL MANAGER, CORPORATE INVESTMENT ADVISER, ISSUING HOUSE | |
| 90. | COWRY SECURITIES LTD | BROKER/DEALER | |
| 91. | CROSSWORLD SECURITIES LTD | BROKER | |
| 92. | CROWN CAPITAL LTD | BROKER | |
| 93. | FBN CAPITAL ASSET MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 94. | CSL STOCKBROKERS LTD | BROKER/DEALER, FUND MANAGER | |
| 95. | CSL TRUSTEES LIMITED | TRUSTEE | |
| 96. | CUSTODIAN TRUSTEE LIMITED | TRUSTEE | |
| 97. | DATAMAX REGISTRARS LIMITED | REGISTRAR | |
| 98. | DATAPRO LTD | RATING AGENCY | |
| 99. | DBSL SECURITIES LTD | CORPORATE SUB-BROKER | SPONSORED BY DIAMOND SECURITIES LTD |
| 100. | DE LORDS SECURITIES LTD | BROKER/DEALER | |
| 101. | DEPENDABLE SECURITIES LTD | CORPORATE SUB-BROKER | SPONSORED BY COMPASS INVESTMENT & SECURITIES LTD |
| 102. | DFC CAPITAL LTD | CORPORATE INVESTMENT ADVISER | |
| 103. | DIAMOND BANK PLC | RECEIVING BANKER | |
| 104. | DIAMOND CAPITAL AND FINANCIAL MARKET LTD | MARKET MAKER, ISSUING HOUSE, FUND/PORTFOLIO MANAGER, TRUSTEE, VENTURE CAPITAL MANAGER | |
| 105. | DIAMOND SECURITIES LTD | BROKER/DEALER, PORTFOLIO MANAGER, TRUSTEE, CORPORATE INVESTMENT ADVISER | |
| 106. | DOMINION TRUST LTD | ISSUING HOUSE, BROKER/DEALER | |
| 107. | DSU BROKERAGE SERVICES LTD | BROKER, CORPORATE INVESTMENT ADVISER | |
| 108. | DUNBELL SECURITIES LTD | BROKER/DEALER | |
| 109. | DUNN LOREN MERRIFIELD ADVISORY PARTNERS LTD | ISSUING HOUSE, UNDERWRITER | |
| 110. | DUNN LOREN MERRIFIELD SECURITIES LTD | BROKER/DEALER | |
| 111. | DUNNLOREN MERRIFIELD ASSET MGT. & RESEARCH CO. LTD | FUND/PORTFOLIO MANAGER, CORPORATE INVESTMENT ADVISER | |
| 112. | DYNAMIC PORTFOLIO LTD | BROKER/DEALER, ISSUING HOUSE | |
| 113. | ECL ASSET MANAGEMENT LTD | PORTFOLIO MANAGER, CORPORATE INVESTMENT ADVISER, BROKER/DEALER | |
| 114. | ECOBANK DEVELOPMENT COMPANY LTD | ISSUING HOUSE | |
| 115. | ECOBANK NIGERIA PLC | RECEIVING BANKER | |
| 116. | ECZELLON CAPITAL LTD | ISSUING HOUSE | |
| 117. | FIDUCIA CAPITAL INVESTMENT ADVISERS LTD | FUND/PORTFOLIO MANAGER | |
| 118. | EDC REGISTRARS LTD | REGISTRAR | |
| 119. | EDC SECURITIES LTD | BROKER/DEALER | |
| 120. | EFCP LTD | BROKER/DEALER | |
| 121. | FIRST ALLY ASSET MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 122. | ELIXIR SECURITIES LTD | BROKER/DEALER | |
| 123. | ENTERPRISE STOCKBROKERS PLC | BROKER/DEALER | |
| 124. | EQUITY CAPITAL SOLUTIONS LTD | BROKER/DEALER, ISSUING HOUSE | |
| 125. | EUROCOMM SECURITIES LTD | BROKER/DEALER | |
| 126. | EXPRESS DISCOUNT ASSET MANAGEMENT LTD | BROKER/DEALER, FUND/PORTFOLIO MANAGER | |
| 127. | EXPRESS PORTFOLIO SERVICES LTD | BROKER | |
| 128. | FALCON SECURITIES LTD | BROKER/DEALER, ISSUING HOUSE | ON SUSPENSION |
| 129. | FATNET FIN. ADVISORY SERVICE | INDIVIDUAL INVESTMENT ADVISER | |
| 130. | FORTRESS ASSET & INVESTMENT MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 131. | FBN CAPITAL LTD | ISSUING HOUSE, MARKET MAKER | |
| 132. | FBN FUNDS LTD | VENTURE CAPITAL MANAGER, FUND MANAGER, CORPORATE INVESTMENT ADVISER | |
| 133. | FBN SECURITIES LTD | BROKER/DEALER, CORPORATE INVESTMENT ADVISER, FUND MANAGER | |
| 134. | FBN TRUSTEE NIG LIMITED | TRUSTEE, CORPORATE INVESTMENT ADVISER, PORTFOLIO MANAGER | |
| 135. | FCMB CAPITAL MARKETS LTD | ISSUING HOUSE | |
| 136. | FCMB LIMITED | RECEIVING BANKER, CUSTODIAN | |
| 137. | FCSL ASSET MANAGEMENT COMPANY LTD | BROKER/DEALER | |
| 138. | FIDELITY BANK PLC | RECEIVING BANKER | |
| 139. | FIDELITY FINANCE COMPANY LTD | BROKER/DEALER, ISSUING HOUSE | |
| 140. | FIDELITY SECURITIES LTD | BROKER/DEALER, FUND/PORTFOLIO MANAGER, ISSUING HOUSE | |
| 141. | GREENWICH ASSETS MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 142. | FINANCIAL & ANALYTICS CAPITAL LTD | BROKER/DEALER, CORPORATE INVESTMENT ADVISER | |
| 143. | FINANCIAL DERIVATIVES CO. LTD | ISSUING HOUSE, FUND/PORTFOLIO MANAGER | |
| 144. | FINANCIAL TRUST COMPANY NIG. LTD | BROKER/DEALER | |
| 145. | FINMAL FINANCE SERVICES LTD | BROKER/DEALER, ISSUING HOUSE | |
| 146. | HALO NIGERIA CAPITAL LTD | FUND/PORTFOLIO MANAGER | |
| 147. | FIRST ALLY CAPITAL LTD | ISSUING HOUSE, UNDERWRITER | |
| 148. | FIRST BANK OF NIGERIA PLC | RECEIVING BANKER, CUSTODIAN, SECURITIES LENDING AGENT, FMDQ OTC DEALER | |
| 149. | FIRST CAPITAL TRUST PLC | CORPORATE INVESTMENT ADVISER, FUND/PORTFOLIO MANAGER | |
| 150. | FIRST CITY ASSET MGT. LTD | CORPORATE INVESTMENT ADVISER, PORTFOLIO MANAGER | |
| 151. | FIRST INLAND CAPITAL LTD | ISSUING HOUSE, FUND/PORTFOLIO MANAGER | |
| 152. | FIRST INTEGRATED CAPITAL MANAGEMENT LTD | BROKER | |
| 153. | FIRST REGISTRARS LTD | REGISTRAR | |
| 154. | FIRST STOCKBROKERS LTD | BROKER | |
| 155. | FIRSTCALL INVESTMENT OPTIONS LTD | CORPORATE INVESTMENT ADVISER | |
| 156. | FIS SECURITIES LTD | BROKER | |
| 157. | FLOBAL TRUST LTD | CORPORATE INVESTMENT ADVISER | |
| 158. | IMPERIAL PORTFOLIO LTD | FUND/PORTFOLIO MANAGER | |
| 159. | FLOURMILLS REGISTRARS LTD | REGISTRAR | |
| 160. | FORESIGHT PORTFOLIO SELECTION LTD | CORPORATE INVESTMENT ADVISER | |
| 161. | FORESIGHT SECURITIES & INVESTMENT LTD | BROKER/DEALER | |
| 162. | FORTE FINANCIAL LTD | BROKER/DEALER | |
| 163. | FORTHRIGHT SECURITIES AND INVESTMENTS LTD | BROKER/DEALER | |
| 164. | LEAD ASSETS MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 165. | FORTRESS CAPITAL LTD | BROKER/DEALER | |
| 166. | FRONTIER CAPITAL LTD | CORPORATE INVESTMENT ADVISER | |
| 167. | FSDH ASSET MGT. LTD | FUND/PORTFOLIO MANAGER, CORPORATE INVESTMENT ADVISER | |
| 168. | FSDH MERCHANT BANK LTD | CORPORATE INVESTMENT ADVISER, FUND MANAGER, ISSUING HOUSE | |
| 169. | FSDH SECURITIES LTD | BROKER/DEALER, ISSUING HOUSE | |
| 170. | FUNDS MATRIX AND ASSETS MANAGEMENT LTD | BROKER/DEALER | |
| 171. | FUNDVINE CAPITAL AND SECURITIES LTD | BROKER/DEALER | |
| 172. | FUTURE VIEW FINANCIAL SERVICES LTD | ISSUING HOUSE, FUND/PORTFOLIO MANAGER | |
| 173. | FUTURES & BONDS LTD | CORPORATE INVESTMENT ADVISER | |
| 174. | FUTUREVIEW SECURITIES LTD | BROKER/DEALER, MARKET MAKER, SECURITIES LENDING AGENT | |
| 175. | GIDAUNIYA INVESTMENT AND SECURITIES LTD | BROKER/DEALER | |
| 176. | GILD ASSET MANAGEMENT LTD | CORPORATE INVESTMENT ADVISER | |
| 177. | GLOBAL ASSET MANAGEMENT NIG. LTD | BROKER/DEALER | |
| 178. | GLOBAL CREDIT RATING CO. LTD | RATING AGENCY | |
| 179. | GLOBALVIEW CONSULT & INVESTMENTS LTD | BROKER/DEALER | |
| 180. | GOLDBANC MANAGEMENT ASSOCIATES LTD | ISSUING HOUSE | |
| 181. | GOLDEN SECURITIES LTD | BROKER/DEALER | |
| 182. | GOSHEN ASSET INVESTMENT LTD | CORPORATE INVESTMENT ADVISER | |
| 183. | MANSARD INVESTMENT LTD | FUND/PORTFOLIO MANAGER | |
| 184. | GREENWICH SECURITIES LTD | BROKER/DEALER | |
| 185. | GREENWICH TRUST LTD | ISSUING HOUSE, FUND/PORTFOLIO MANAGER, MARKET MAKER | |
| 186. | GRESHAM ASSET MGT. LTD | FUND/PORTFOLIO MANAGER, CORPORATE INVESTMENT ADVISER, CORPORATE SUB-BROKER | |
| 187. | GRUENE CAPITAL LIMITED | BROKER/DEALER | |
| 188. | GTBANK PLC | RECEIVING BANKER | |
| 189. | GTI CAPITAL LTD | ISSUING HOUSE | |
| 190. | GTI SECURITIES LTD | BROKER/DEALER | |
| 191. | GTL REGISTRARS LTD | REGISTRAR | MERGED WITH CITADEL REGISTRARS LTD |
| 192. | H. PIERSON ASSOCIATES LTD. | CORPORATE INVESTMENT ADVISER | |
| 193. | MERISTEM WEALTH MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 194. | HARMONY SECURITIES LTD | BROKER/DEALER | |
| 195. | HEARTBEAT INVESTMENTS LTD | BROKER/DEALER | |
| 196. | HEDGE & RISK LIMITED | CORPORATE INVESTMENT ADVISER | |
| 197. | HEDGE SECURITIES & INVESTMENTS COMPANY LTD | BROKER/DEALER | |
| 198. | HEPHZIBAH CAPITAL & TRUST LTD | CORPORATE INVESTMENT ADVISER | |
| 199. | HERITAGE BANK LTD | RECEIVING BANKER | |
| 200. | HERITAGE CAPITAL MARKET LTD | BROKER/DEALER | |
| 201. | HIP ASSET MGT COMPANY LTD | CORPORATE INVESTMENT ADVISER, FUND/PORTFOLIO MANAGER | |
| 202. | I. C. IBE & CO. | INDIVIDUAL INVESTMENT ADVISER | |
| 203. | ICAP AFRICAN BROKERS LIMITED | INTER-DEALER BROKER | |
| 204. | ICMG SECURITIES LTD | BROKER/DEALER, ISSUING HOUSE | |
| 205. | ICON STOCKBROKERS LTD | BROKER/DEALER | |
| 206. | IMPERIAL ASSET MANAGERS LTD | BROKER/DEALER | |
| 207. | PAC ASSET MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 208. | INDEPENDENT SECURITIES LTD | BROKER/DEALER, ISSUING HOUSE | |
| 209. | INTEGRATED TRUST & INVESTMENTS LTD | BROKER/DEALER, ISSUING HOUSE | |
| 210. | INTERNATIONAL STANDARD SECURITIES LTD | BROKER/DEALER, ISSUING HOUSE | ON SUSPENSION |
| 211. | INTERSTATE SECURITIES LTD | BROKER/DEALER, ISSUING HOUSE | |
| 212. | INVERNESS WEALTH MANAGEMENT LIMITED | CORPORATE INVESTMENT ADVISER, FUND/PORTFOLIO MANAGER | |
| 213. | INVESTMENT CENTRE LTD | CORPORATE SUB-BROKER | SPONSORED BY GTI SECURITIES LTD |
| 214. | INVESTMENT ONE FINANCIAL SERVICES LTD | ISSUING HOUSE, FUND/ PORTFOLIO MANAGER, TRUSTEE, BROKER/DEALER | |
| 215. | INVESTMENT ONE FUNDS MANAGEMENT LTD | BROKER/DEALER, CORPORATE INVESTMENT ADVISER, FUND/PORTFOLIO MANAGER | |
| 216. | INVESTMENT ONE STOCKBROKERS INT’L LTD | BROKER/DEALER | |
| 217. | INVESTORS AND TRUST COMPANY LTD | BROKER/DEALER | |
| 218. | IROKO CAPITAL ADVISORY LTD | ISSUING HOUSE | |
| 219. | IWORLD FINANCIAL SERVICES LTD | ISSUING HOUSE | |
| 220. | JAIZ BANK PLC | RECEIVING BANKER | |
| 221. | JB SERVICES NIG. LTD | CORPORATE INVESTMENT ADVISER | |
| 222. | JVL CAPITAL LIMITED | CORPORATE INVESTMENT ADVISER | |
| 223. | KAKAWA DISCOUNT HOUSE LTD | CORPORATE INVESTMENT ADVISER, FUND PORTFOLIO MANAGER, FMDQ OTC DEALER | |
| 224. | KEDARI CAPITAL LTD | BROKER/DEALER, ISSUING HOUSE, FUND/PORTFOLIO MANAGER | |
| 225. | KEYSTONE BANK PLC | RECEIVING BANKER | |
| 226. | KINGS THRONES | CORPORATE INVESTMENT ADVISER | |
| 227. | KINLEY SECURITIES LTD | BROKER/DEALER | |
| 228. | KOFANA SECURITIES & INVESTMENT LTD | BROKER/DEALER | |
| 229. | KORD CAPITAL LTD | CORPORATE INVESTMENT ADVISER | |
| 230. | KPMG PROFESSIONAL SERVICES | CORPORATE INVESTMENT ADVISER, REPORTING ACCOUNTANT | |
| 231. | KUNDILA FINANCE SERVICES LTD | BROKER | |
| 232. | LAMBETH TRUST AND INVESTMENT CO. LTD | BROKER/DEALER | |
| 233. | LCM CONSULTING NIGERIA LTD. | CORPORATE INVESTMENT ADVISER | |
| 234. | SFS CAPITAL NIGERIA LTD | FUND/PORTFOLIO MANAGER | |
| 235. | LEAD CAPITAL LTD | FUND MANAGER, ISSUING HOUSE | |
| 236. | LEAD SECURITIES & INVESTMENT LTD | BROKER/DEALER | |
| 237. | LEADWAY CAPITAL & TRUSTS LIMITED | TRUSTEE | |
| 238. | LEVERAGE & BOND SECURITIES LTD | CORPORATE INVESTMENT ADVISER | |
| 239. | LIGHTHOUSE ASSETS MANAGEMENT LTD | ISSUING HOUSE, BROKER/DEALER, INVESTMENT ADVISER | |
| 240. | LIGHTHOUSE REGISTRARS LTD | REGISTRAR | |
| 241. | LONGTERM GLOBAL CAPITAL LTD | ISSUING HOUSE, BROKER/DEALER | |
| 242. | SIM CAPITAL ALLIANCE LTD | FUND/PORTFOLIO MANAGER | |
| 243. | LOTUS FINANCIAL SERVICES LTD | ISSUING HOUSE, CORPORATE INVESTMENT ADVISER | |
| 244. | MAGNARTIS FINANCE & INVESTMENT LTD | BROKER/DEALER | |
| 245. | MAINSTREET BANK CAPITAL LTD | ISSUING HOUSE, FUND/ PORTFOLIO MANAGER | |
| 246. | MAINSTREET BANK LTD | RECEIVING BANKER | |
| 247. | MAINSTREET BANK SECURITIES LTD | BROKER/DEALER | |
| 248. | MAINSTREET REGISTRARS LTD | REGISTRAR | |
| 249. | MAINSTREET TRUSTEE & ASSET MANAGEMENT CO. LTD | TRUSTEE, PORTFOLIO MANAGER | |
| 250. | SME VENTURES CAPITAL INVESTMENT LTD | FUND/PORTFOLIO MANAGER | |
| 251. | MARIMPEX FINANCE & INVESTMENT CO. LTD | BROKER/DEALER | |
| 252. | MARINA SECURITIES LIMITED | ISSUING HOUSE | |
| 253. | MART INVESTMENTS LTD | CORPORATE INVESTMENT ADVISER | |
| 254. | MAVEN ASSET MANAGEMENT LTD | BROKER/DEALER | |
| 255. | MBC CAPITAL LTD | ISSUING HOUSE, CORPORATE INVESTMENT ADVISER | |
| 256. | MBC SECURITIES LTD | BROKER/DEALER | |
| 257. | MBL FINANCIAL SERVICES LTD | BROKER/DEALER | |
| 258. | TIB ASSET MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 259. | MEGA CAPITAL FINANCIAL SERVICES LTD | FUND/PORTFOLIO MANAGER, ISSUING HOUSE | |
| 260. | MEGA EQUITIES LTD | BROKER/DEALER | |
| 261. | MERCURY RESOURCES & INV. CO. LTD | CORPORATE INVESTMENT ADVISER | |
| 262. | MERISTEM REGISTRARS LTD | REGISTRAR | |
| 263. | MERISTEM SECURITIES LTD | ISSUING HOUSE, BROKER/DEALER | |
| 264. | MERISTEM STOCKBROKERS LTD | BROKER/DEALER | |
| 265. | MERISTEM TRUSTEE LTD | TRUSTEE | |
| 266. | TRUSTBANC ASSET MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 267. | MIDAS STOCKBROKERS LTD | BROKER | |
| 268. | MISSION SECURITIES LTD | BROKER | |
| 269. | MOLTEN TRUST LTD | BROKER | |
| 270. | MORGAN CAPITAL SECURITIES LTD | BROKER/DEALER, ISSUING HOUSE | |
| 271. | MOUNTAIN INVESTMENT AND SECURITIES LTD | BROKER | |
| 272. | MUTUAL ALLIANCE INVESTMENT & SECURITIES LTD | BROKER/DEALER | |
| 273. | NETWORK CAPITAL LTD | BROKER/DEALER | |
| 274. | NETWORTH SECURITIES & FINANCE LTD | BROKER | |
| 275. | NEWDEVCO INVESTMENT & SECURITIES CO. LTD | BROKER/DEALER | |
| 276. | NIGERIA LIFE AND PROVIDENT COMPANY LTD | CORPORATE INVESTMENT ADVISER, FUND/PORTFOLIO MANAGER | |
| 277. | NIGERIAN INTERNATIONAL SECURITIES LTD | BROKER/DEALER | |
| 278. | NIGERIAN STOCKBROKERS LTD | BROKER/DEALER, ISSUING HOUSE, CORPORATE INVESTMENT ADVISER | |
| 279. | NORTHBRIDGE INVESTMENT & TRUST LIMITED | CORPORATE SUB-BROKER, CORPORATE INVESTMENT ADVISER | SPONSORED BY CAPITAL BANCORP PLC |
| 280. | NOVA FINANCE & SECURITIES LIMITED | BROKER/DEALER | |
| 281. | OCEANIC CAPITAL COMPANY LTD | CORPORATE INVESTMENT ADVISER, ISSUING HOUSE, UNDERWRITER | |
| 282. | OGR INVESTMENT. & TRUST CO. LTD | CORPORATE INVESTMENT ADVISER | |
| 283. | OPULENT INVESTMENT & CONSULTANCY LTD | CORPORATE INVESTMENT ADVISER | |
| 284. | OZIKO CAPITAL & SECURITIES LTD | CORPORATE INVESTMENT ADVISER, ISSUING HOUSE | |
| 285. | VEROD ADVISORY SERVICES LTD | FUND/PORTFOLIO MANAGER | |
| 286. | PAC REGISTRARS LTD | REGISTRAR | |
| 287. | PAC SECURITIES LTD | BROKER/DEALER, CORPORATE INVESTMENT ADVISER | |
| 288. | PANAFRICAN CAPITAL PLC | ISSUING HOUSE | |
| 289. | VETIVA FUND MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 290. | PARETO FUNDS & SECURITIES LTD | CORPORATE INVESTMENT ADVISER | |
| 291. | PARTHIAN PARTNERS LIMITED | INTER-DEALER BROKER | |
| 292. | PARTNERSHIP SECURITIES LTD | BROKER/DEALER, ISSUING HOUSE | |
| 293. | PEACE CAPITAL MARKET LTD | BROKER/DEALER, PORTFOLIO MANAGER, CORPORATE INVESTMENT ADVISER | |
| 294. | PHILLIPS CONSULTING LTD | CORPORATE INVESTMENT ADVISER | |
| 295. | PHOENIX GLOBAL CAPITAL MARKETS LTD | ISSUING HOUSE, UNDERWRITER, INVESTMENT ADVISER | |
| 296. | PHRONESIS SECURITIES LTD | BROKER/DEALER | |
| 297. | PILOT SECURITIES LTD | CORPORATE INVESTMENT ADVISER, BROKER/DEALER | |
| 298. | PINEFIELDS INVESTMENTS SERVICES LTD | BROKER/DEALER | |
| 299. | PIPC SECURITIES LTD | BROKER/DEALER | |
| 300. | PIVOT TRUST & INVESTMENT COMPANY LTD | BROKER | |
| 301. | PLANET CAPITAL LTD | ISSUING HOUSE | |
| 302. | PML SECURITIES CO. LTD | CORPORATE SUB-BROKER, CORPORATE INVESTMENT ADVISER | SPONSORED BY IMPERIAL ASSET MANAGERS LTD |
| 303. | PORTFOLIO ADVISERS LTD | BROKER/DEALER | MERGED WITH LMB STOCKBROKER LTD |
| 304. | PRICEWATERHOUSE COOPERS LTD | CORPORATE INVESTMENT ADVISER | |
| 305. | PRIMERA AFRICA FUND MANAGERS LTD | FUND MANAGER, ISSUING HOUSE | |
| 306. | PRIMERA AFRICA SECURITIES LTD | BROKER/DEALER | |
| 307. | PRIMEWEALTH CAPITAL LTD | BROKER/DEALER | |
| 308. | PROFESSIONAL STOCKBROKERS LIMITED | CORPORATE SUB-BROKER | SPONSORED BY FINMAL FINANCIAL SERVICES LTD |
| 309. | PROFINAD NIGERIA LTD | CORPORATE INVESTMENT ADVISER | |
| 310. | PROMINENT SECURITIES LTD | BROKER/DEALER | |
| 311. | PSI SECURITIES LTD | BROKER/ DEALER | |
| 312. | PYRAMID SECURITIES LTD | BROKER/DEALER | |
| 313. | QUANTUM SECURITIES LTD | BROKER/DEALER | |
| 314. | QUEST ADVISORY SERVICES LTD | ISSUING HOUSE | |
| 315. | QUEST M&A PROFESSIONAL SERVICES | INDIVIDUAL INVESTMENT ADVISER | |
| 316. | QUICK PROJECTS LTD | CORPORATE INVESTMENT ADVISER | |
| 317. | RADIX CAPITAL PARTNERS LTD | ISSUING HOUSE | |
| 318. | RADIX TRUSTEE LTD | TRUSTEE | |
| 319. | RAINBOW SECURITIES AND INVESTMENT CO. LTD | BROKER/DEALER | |
| 320. | RAND MERCHANT BANK NIGERIA LTD | ISSUING HOUSE, UNDERWRITER, CORPORATE INVESTMENT ADVISER | |
| 321. | READINGS INVESTMENTS LTD | BROKER/DEALER | |
| 322. | REGENCY ASSETS MANAGEMENT LTD | BROKER/DEALER | |
| 323. | RENAISSANCE SECURITIES LTD | ISSUING HOUSE | |
| 324. | RENCAP (SECURITIES) NIGERIA LTD | BROKER/DEALER | |
| 325. | REWARD INVESTMENTS & SERVICES LTD | BROKER/DEALER | |
| 326. | RONA-CHART INVEST CO. NIG. LTD. | CORPORATE INVESTMENT ADVISER | |
| 327. | ROSTRUM INVESTMENT AND SECURITIES LTD | BROKER/DEALER | |
| 328. | ROYAL EXCHANGE NIGERIA PLC | TRUSTEE | |
| 329. | ROYAL FINANCE & INVESTMENT LTD | CORPORATE INVESTMENT ADVISER, FUND/PORTFOLIO MANAGER | |
| 330. | ROYAL GUARANTY AND TRUST LTD | BROKER/DEALER | |
| 331. | ROYAL TRUST SECURITIES LTD | BROKER/DEALER | |
| 332. | SANTRUST SECURITIES LTD | BROKER/DEALER | |
| 333. | SCM CAPITAL LTD | FUND/PORTFOLIO MANAGER, ISSUING HOUSE | |
| 334. | SECURITIES AFRICA FINANCIAL LTD | BROKER/DEALER | |
| 335. | SECURITIES AND CAPITAL MGT. COMPANY LTD | BROKER/DEALER | |
| 336. | SECURITY SWAPS LTD | BROKER/DEALER | |
| 337. | SEWA CAPITAL LTD | ISSUING HOUSE | |
| 338. | SFC SECURITIES LTD | BROKER/DEALER | |
| 339. | ZENITH ASSET MANAGEMENT LTD | FUND/PORTFOLIO MANAGER | |
| 340. | SFS FINANCIAL SERVICES LTD | ISSUING HOUSE | |
| 341. | SHAQUIL INVESTMENT LTD | CORPORATE INVESTMENT ADVISER | |
| 342. | SHELONG INVESTMENT LTD | BROKER/DEALER, ISSUING HOUSE | |
| 343. | SIGMA SECURITIES LTD | BROKER/DEALER | |
| 344. | SIGNET INVESTMENTS & SECURITIES LTD | BROKER/DEALER | |
| 345. | SILVERTHORN INV. & TRUST LTD. | CORPORATE INVESTMENT ADVISER | |
| 346. | ALPHA MORGAN CAPITAL MANAGERS LTD | FUND/PORTFOLIO MANAGERS | |
| 347. | SKYE BANK PLC | RECEIVING BANKER | |
| 348. | SKYE TRUSTEE LTD | TRUSTEE, FUND/PORTFOLIO MANAGER | |
| 349. | SKYVIEW CAPITAL LTD | BROKER/DEALER | |
| 350. | SMADAC SECURITIES LTD | BROKER/DEALER, FUND MANAGER | |
| 351. | B&B WEALTH MANAGEMENT LTD | PORTFOLIO MANAGER | |
| 352. | SOLID-ROCK SECURITIES & INVESTMENT PLC | BROKER/DEALER | |
| 353. | SPRING TRUST & SECURITIES LTD | BROKER | |
| 354. | SPRINGBOARD TRUST & INVESTMENT LTD | BROKER/DEALER | |
| 355. | STANBIC IBTC ASSET MGT. LTD | CORPORATE INVESTMENT ADVISER, FUND/PORTFOLIO MANAGER | |
| 356. | STANBIC IBTC BANK PLC | RECEIVING BANKER, CUSTODIAN, SECURITIES LENDING AGENT , OTC DEALER | |
| 357. | STANBIC IBTC CAPITAL LTD | ISSUING HOUSE, UNDERWRITER | |
| 358. | STANBIC IBTC STOCKBROKERS LTD | BROKER/DEALER | |
| 359. | CBO INVESTMENT MANAGEMENT LTD | PORTFOLIO MANAGER | |
| 360. | STANBICIBTC TRUSTEE LTD | TRUSTEE | |
| 361. | STANDARD ALLIANCE CAPITAL & ASSET MANAGEMENT LTD | BROKER, ISSUING HOUSE, FUND/PORTFOLIO MANAGER | |
| 362. | STANDARD CHARTERED BANK LTD | CUSTODIAN, RECEIVING BANKER | |
| 363. | STANDARD CHARTERED CAPITAL & ADVISORY NIG. LTD | CORPORATE INVESTMENT ADVISER, ISSUING HOUSE | |
| 364. | STANDARD UNION SECURITIES LTD | BROKER/DEALER | |
| 365. | STERLING ASSET MANAGEMENT & TRUSTEE LTD | FUND/PORTFOLIO MANAGER, TRUSTEE | |
| 366. | STERLING BANK PLC | RECEIVING BANKER | |
| 367. | STERLING REGISTRARS LTD | REGISTRAR | |
| 368. | STOCKCORP ASSET MANAGEMENT LTD | CORPORATE INVESTMENT ADVISER | |
| 369. | STOCKHOUSE RESOURCE LTD. | CORPORATE INVESTMENT ADVISER | |
| 370. | STRAND CAPITAL PARTNERS LTD | ISSUING HOUSE, FUND/PORTFOLIO MANAGER | |
| 371. | SUPRA COMMERCIAL TRUST LTD | DEALER | |
| 372. | SURPORT SERVICES LIMITED | CORPORATE SUB-BROKER | SPONSORED BY SECURITY SWAPS LTD |
| 373. | SYNERGY CAPITAL & ADVISORY LTD | CORPORATE INVESTMENT ADVISER | |
| 374. | TAK ASSET MANAGEMENT LTD | FUND/PORTFOLIO MANAGER, CORPORATE INVESTMENT ADVISER | |
| 375. | TARABA INVESTMENT & PROPERTIES LTD | FLOOR BROKER, FLOOR TRADER /COMMODITY POOL OPERATOR | |
| 376. | TFS SECURITIES & INVESTMENT COMPANY LTD | BROKER | |
| 377. | THE BRIDGE SECURITIES LTD | BROKER/DEALER | |
| 378. | CONVERGED DYNAMICS NIG. LTD. | PORTFOLIO MANAGER | |
| 379. | TIDDO SECURITIES LTD | BROKER/DEALER, ISSUING HOUSE | |
| 380. | TIME LINE CONSULT LIMITED | CORPORATE INVESTMENT ADVISER | |
| 381. | TOMIL TRUST LIMITED | BROKER | |
| 382. | TOPMOST SECURITIES LTD | BROKER | |
| 383. | TOWER ASSETS MANAGEMENT LTD | BROKER | |
| 384. | TOWER SECURITIES & INVESTMENT COMPANY LTD | BROKER | |
| 385. | TRADELINK SECURITIES LTD | BROKER/DEALER | |
| 386. | TRADERS TRUST AND INVESTMENT COMPANY LTD | BROKER/DEALER, TRUSTEE | |
| 387. | TRANSAFRICA FINANCIAL SERVICES LTD | BROKER/DEALER | |
| 388. | TRANSWORLD INVESTMENT & SECURITIES LTD | BROKER | |
| 389. | TRAVANT CAPITAL ADVISORY SERVICES LTD | CORPORATE INVESTMENT ADVISER | |
| 390. | TREASURE CAPITAL & TRUST LTD | ISSUING HOUSE, CORPORATE INVESTMENT ADVISER | |
| 391. | TRUST YIELDS SECURITIES LTD | BROKER/DEALER | |
| 392. | FLOURISH SECURITIES INVESTMENT & TRUST LIMITED | PORTFOLIO MANAGER | |
| 393. | TRUSTBANC CAPITAL MANAGEMENT LTD | BROKER/DEALER | |
| 394. | TRUSTHOUSE INVESTMENTS LTD | BROKER/DEALER | |
| 395. | TRW STOCKBROKERS LTD | BROKER/DEALER | |
| 396. | TYNDALE SECURITIES LTD | BROKER/DEALER, CORPORATE INVESTMENT ADVISER | |
| 397. | UBA PLC | RECEIVING BANKER, CUSTODIAN, SECURITIES LENDING AGENT | |
| 398. | UNEX CAPITAL LTD | BROKER/DEALER, ISSUING HOUSE | |
| 399. | UNICORN TRUST & INV. CO. LTD. | CORPORATE INVESTMENT ADVISER | |
| 400. | UNION BANK OF NIGERIA PLC | RECEIVING BANKER, UNDERWRITER | |
| 401. | UNION CAPITAL MARKETS LTD | BROKER/DEALER, ISSUING HOUSE, FUND/PORTFOLIO MANAGER | |
| 402. | UNION TRUSTEE LIMITED | TRUSTEE, FUND/PORTFOLIO MANAGER | |
| 403. | UNITED CAPITAL ASSET MANAGEMENT LTD | INVESTMENT ADVISER, PORTFOLIO MANAGER | |
| 404. | UNITED CAPITAL PLC | ISSUING HOUSE | |
| 405. | UNITED CAPITAL SECURITIES LTD | BROKER/DEALER | |
| 406. | UNITED CAPITAL TRUSTEE LTD | TRUSTEE | |
| 407. | UNITED SECURITIES LTD | REGISTRAR | |
| 408. | UNITY BANK PLC | RECEIVING BANKER | |
| 409. | UNITY REGISTRARS LTD | REGISTRAR | |
| 410. | UPS SECURITIES & INVESTMENT LTD | CORPORATE INVESTMENT ADVISER | |
| 411. | VALMON SECURITIES LTD | BROKER/DEALER | |
| 412. | VALUE CAPITAL LTD | ISSUING HOUSE, MARKET MAKER | |
| 413. | VALUELINE SECURITIES & INVESTMENT LTD | BROKER/DEALER | |
| 414. | VENERATE CAPITAL LTD | CORPORATE INVESTMENT ADVISER | |
| 415. | VERITAS REGISTRARS LTD | REGISTRAR | |
| 416. | MBO CAPITAL MANAGEMENT LTD | PRIVATE EQUITY FUND MANAGER | |
| 417. | VETIVA CAPITAL MGT LTD | ISSUING HOUSE, MARKET MAKER | |
| 418. | ARM CAPITAL PARTNERS LTD | PRIVATE EQUITY FUND MANAGER | |
| 419. | VETIVA SECURITIES LTD | BROKER/DEALER | |
| 420. | VETIVAL TRUSTEE LTD | TRUSTEE | |
| 421. | W.O CAPITAL LTD | CORPORATE INVESTMENT ADVISER | |
| 422. | WEMA BANK PLC | RECEIVING BANKER, FMDQ OTC DEALER | |
| 423. | WSTC FINANCIAL SERVICES LTD | BROKER/DEALER, ISSUING HOUSE, FUND/PORTFOLIO MANAGER | |
| 424. | XCELLON CAPITAL ADVISORS LTD | CORPORATE INVESTMENT ADVISER | |
| 425. | STANBIC IBTC VENTURES LTD | VENTURE CAPITAL MANAGER | |
| 426. | ZENITH CAPITAL LTD | ISSUING HOUSE | |
| 427. | ZENITH INTERNATIONAL BANK PLC | RECEIVING BANKER | |
| 428. | ZENITH SECURITIES LTD | BROKER/DEALER | |
| 429. | ZENITH TRUSTEE LTD | TRUSTEE |
- LIST OF CAPITAL MARKET CONSULTANTS/EXPERTS
| S/N | FIRM | FUNCTION |
| 1. | A&E LAW PARTNERSHIP LTD | SOLICITOR |
| 2. | A. A. AKWIWU & CO | SOLICITOR |
| 3. | A. ADEGOKE & CO. | SOLICITOR |
| 4. | A.A. DINA & CO | REPORTING ACCOUNTANT |
| 5. | A.A.E PROFESSIONAL SERVICES | REPORTING ACCOUNTANT |
| 6. | A.B. SULU-GAMBARI & CO | SOLICITOR |
| 7. | A.O.ORU & CO. | SOLICITOR |
| 8. | A.T ABULKADIR & CO. | ESTATE SURVEYORS & VALUERS |
| 9. | A.U. MUSTAPHA & CO. | SOLICITOR |
| 10. | AAC PRACTICE | AUDITORS |
| 11. | AADUM & COMPANY | ESTATE SURVEYOR |
| 12. | ABATA SAMUEL CHIA & CO | REPORTING ACCOUNTANT |
| 13. | ABAX OOSA PROFESSIONALS | REPORTING ACCOUNTANT |
| 14. | ABAYOMI DOSUNMU & CO. | REPORTING ACCOUNTANT |
| 15. | ABDULAI TAIWO & CO. | SOLICITOR |
| 16. | ABDULKERIM KADIRI & CO | REPORTING ACCOUNTANT |
| 17. | ABDULLAHI IBRAHIM & CO. | SOLICITOR |
| 18. | ABDULLAHI YAHAYA & CO | SOLICITOR |
| 19. | ABDULRAHEEM OLANIYI & CO. | REPORTING ACCOUNTANT |
| 20. | ABFR & CO. | SOLICITOR |
| 21. | ABIMBOLA ODUSANYA & CO | REPORTING ACCOUNTANT |
| 22. | ABIOLA LAWAL & CO | REPORTING ACCOUNTANT |
| 23. | ABRAHAM & CO | SOLICITOR |
| 24. | ABUGU & CO | SOLICITOR |
| 25. | ACHILE CHAMBERS | SOLICITOR |
| 26. | ACHO OCHONMA & ASSOCIATE | SOLICITOR |
| 27. | ACTRA CHAMBERS | SOLICITOR |
| 28. | ADEBAYO AYOADE & CO | REPORTING ACCOUNTANT |
| 29. | ADEBAYO OSHO & CO | SOLICITOR |
| 30. | ADEBOLA ONIBALUSI & CO | SOLICITOR |
| 31. | ADEBOLA SOBANJO & CO. | REPORTING ACCOUNTANT |
| 32. | ADEBOWALE OLATEJU & CO | REPORTING ACCOUNTANT |
| 33. | ADEDEJI & OWOTOMO | SOLICITOR |
| 34. | ADEDOYIN ADEYEMI & CO | SOLICITOR |
| 35. | ADEFARASIN ADIO SAKA & CO | SOLICITOR |
| 36. | ADEJUMO, EKISOLA & EZEANI | SOLICITOR |
| 37. | ADEKUNLE ALI & CO | REPORTING ACCOUNTANT |
| 38. | ADEKUNLE OMOTOLA & CO | SOLICITOR |
| 39. | ADENEKAN, DOSUMU & AKINRIN | SOLICITOR |
| 40. | ADENIJI KAZEEM & CO | SOLICITOR |
| 41. | ADEPETUN, CAXTON-MARTINS, AGBOR & SEGUN | SOLICITOR |
| 42. | ADESANYA & AKINSANYA | SOLICITOR |
| 43. | ADESOKAN & ADESOKAN | SOLICITOR |
| 44. | ADEWALE ADESOKAN & CO. | SOLICITOR |
| 45. | ADEWOLE SULEIMAN & CO. | SOLICITOR |
| 46. | ADEWUYI ADETUNJI & CO. | REPORTING ACCOUNTANT |
| 47. | ADEYINKA GBEGUDU & CO | REPORTING ACCOUNTANT |
| 48. | ADROIT LEX & CO. | SOLICITOR |
| 49. | ADVOCAAT & ASSOCIATES | SOLICITOR |
| 50. | AELEX PARTNERS | SOLICITOR |
| 51. | AGABI, SHINABA, OGON & CO | SOLICITOR |
| 52. | AGBO ABEL &CO | REPORTING ACCOUNTANT |
| 53. | AHMED BAWA & CO | REPORTING ACCOUNTANT |
| 54. | AHMED UWAIS & CO. | SOLICITOR |
| 55. | AHMED ZAKARI & CO. | REPORTING ACCOUNTANT |
| 56. | AINA, BLANKSON & CO. | SOLICITOR |
| 57. | AITENORIA OKOJIE & CO. | SOLICITOR |
| 58. | AJUMOGOBIA & OKEKE | SOLICITOR |
| 59. | AJUNWA & CO | SOLICITOR |
| 60. | AKANBI & WIGWE | SOLICITOR |
| 61. | AKIN OLAWORE & CO. | ESTATE SURVEYORS & VALUERS |
| 62. | AKINDELANO LEGAL PRACTIONERS | SOLICITOR |
| 63. | AKINLAWON & AJOMO | SOLICITOR |
| 64. | AKINTUNDE WILLIAMS & CO | SOLICITOR |
| 65. | AKINWUNMI & BUSARI | SOLICITOR |
| 66. | AKOREDE ADISA & CO | REPORTING ACCOUNTANT |
| 67. | ALADE ABANIWONDA & PARTNERS | REPORTING ACCOUNTANT |
| 68. | ALADE AGBABIAKA & CO | SOLICITOR |
| 69. | ALATTA, NZEWI & CO | REPORTING ACCOUNTANT |
| 70. | ALLENS ALOZIE E. & CO | REPORTING ACCOUNTANT |
| 71. | ALLIANCE LAW FIRM | SOLICITOR |
| 72. | ALLIANCE LEGAL | SOLICITOR |
| 73. | ALOBA AWOMOLO & CO. | REPORTING ACCOUNTANT |
| 74. | ALUKO & OYEBODE | SOLICITOR |
| 75. | AMAECHI & AMAECHI | SOLICITOR |
| 76. | AMINU IBRAHIM & CO. | REPORTING ACCOUNTANT |
| 77. | ANDREW ONEJEME & ASSOCIATES | SOLICITOR |
| 78. | ANDY IGBOEKWE & CO | SOLICITOR |
| 79. | ANENI DAIRO & CO | REPORTING ACCOUNTANT |
| 80. | ANGELA ALIM & CO | SOLICITOR |
| 81. | ANTHONY ONONYE & CO. | REPORTING ACCOUNTANT |
| 82. | ANU ESO & CO. | SOLICITOR |
| 83. | ANYIAM-OSIGWE & CO | SOLICITOR |
| 84. | ASSOCIATED ATTORNEYS | SOLICITOR |
| 85. | ASUQUO & ASUQUO | SOLICITOR |
| 86. | ATACOFF ADVISORY SERVICES | REPORTING ACCOUNTANT |
| 87. | AUSTEN PETERS & CO. | SOLICITOR |
| 88. | AYI & ASSOCIATES | SOLICITOR |
| 89. | AYODEJI ODU & CO | SOLICITOR |
| 90. | AYODELE AKINTUNDE & CO | SOLICITOR |
| 91. | AYODELE OLUGBENGA & C0 | SOLICITOR |
| 92. | B. B. DAN HABU & CO. | SOLICITOR |
| 93. | B. I. D EZEOGU & ASSOCIATES | SOLICITOR |
| 94. | BABABODE OSUNKOYA & CO | REPORTING ACCOUNTANT |
| 95. | BABAJIDE KOKU & CO. | SOLICITOR |
| 96. | BABATUNDE ADEJUWON & CO. | SOLICITOR |
| 97. | BABATUNDE ADEOYE & CO | SOLICITOR |
| 98. | BABATUNDE ADEYEMO & CO. | REPORTING ACCOUNTANT |
| 99. | BABATUNDE K. OGALA & CO | SOLICITOR |
| 100. | BABATUNDE SOBAMOWO & CO | REPORTING ACCOUNTANT |
| 101. | BABINGTON ASHAYE & CO | AUDITOR, REPORTING ACCOUNTANT |
| 102. | BADEWOLE & CO. | SOLICITOR |
| 103. | BADRU OLAOGUN & CO. | SOLICITOR |
| 104. | BAHAMAS CHAMBERS | SOLICITOR |
| 105. | BAKER TILLY NIG | AUDITOR, REPORTING ACCOUNTANT |
| 106. | BAMIDELE A. AIKU & CO. | SOLICITOR |
| 107. | BANWO & IGHODALO | SOLICITOR |
| 108. | BAYO ARIKAWE & COB | REPORTING ACCOUNTANT |
| 109. | BAYO OJO & CO. | SOLICITOR |
| 110. | BAYO OSIPITAN & CO. | SOLICITOR |
| 111. | BBC PROFESSIONALS | REPORTING ACCOUNTANT |
| 112. | BDO PROFESSIONAL SERVICES. FORMALLY | REPORTING ACCOUNTANT |
| 113. | BEN ONUORA & CO. | SOLICITOR |
| 114. | BENCHMAC & INEC | SOLICITOR |
| 115. | BIODUN AKIN AINA & CO. | SOLICITOR |
| 116. | BIYI DUROJAIYE & CO | SOLICITOR |
| 117. | BOLA AJIBOLA & CO. | SOLICITOR |
| 118. | BOLA OLOTU & CO | SOLICITOR |
| 119. | BOLA SADIPE & CO. | REPORTING ACCOUNTANT |
| 120. | BOLANLE BABALAKIN & CO. | SOLICITOR |
| 121. | BONAJO BADEJO & CO. | SOLICITOR |
| 122. | BROOKE CHAMBERS | SOLICITOR |
| 123. | C. O. TOYIN-PINHEIRO & CO | SOLICITOR |
| 124. | CHARLES MUSA & CO. | SOLICITOR |
| 125. | CHIEF AFE BABALOLA & CO. | SOLICITOR |
| 126. | CHIEF DR. KOLE ABAYOMI CHAMBERS | SOLICITOR |
| 127. | CHIJI OKOLI & ASSOCIATES | SOLICITOR |
| 128. | CHIKWEM CHAMBERS C.V.C. IHEKWEAZU & CO. | SOLICITOR |
| 129. | CHRIS ABUGO & CO. | SOLICITOR |
| 130. | CHRIS O. OKUNOWO & CO | SOLICITOR |
| 131. | CHRIS OGUNBANJO & CO. | SOLICITOR |
| 132. | CHUMA ANOSIKE & CO. | SOLICITOR |
| 133. | CHURCH FIELDS SOLICITORS | SOLICITOR |
| 134. | CITIPOINT CHAMBERS | SOLICITOR |
| 135. | CITY PARTNERS | SOLICITOR |
| 136. | CONSOLEX LEGAL PRACTITIONERS | SOLICITOR |
| 137. | COPLEY PARTNERS | SOLICITOR |
| 138. | COUNTRY CHAMBERS | SOLICITOR |
| 139. | COUSINS & CO | REPORTING ACCOUNTANT |
| 140. | CROSSWROCK LAW | SOLICITOR |
| 141. | D. I. KEKEMEKE & CO. | SOLICITOR |
| 142. | D.D. DODO & CO | SOLICITOR |
| 143. | DAFE & DAFE | SOLICITOR |
| 144. | DAMA AFABOR & CO | SOLICITOR |
| 145. | DAPO AKINOSUN & CO. | SOLICITOR |
| 146. | DAVID M. MANDO & CO. | SOLICITOR |
| 147. | DAVID ODIWO & CO | REPORTING ACCOUNTANT |
| 148. | DEINDE ODUNSANYA & CO | REPORTING ACCOUNTANT |
| 149. | DELAW CHAMBERS | SOLICITOR |
| 150. | DELE DINA & CO. | REPORTING ACCOUNTANT |
| 151. | DELE ODUNOWO & CO | REPORTING ACCOUNTANT |
| 152. | DELE OLUFON & CO. | REPORTING ACCOUNTANT |
| 153. | DELE OTITOJU & CO. | AUDITOR, REPORTING ACCOUNTANT |
| 154. | DEMOLA ADETOLA & CO. | ESTATE SURVEYORS & VALUERS |
| 155. | DETAIL COMMERCIAL SOLICITORS | SOLICITOR |
| 156. | DIKKO & MAHMOUD | SOLICITOR |
| 157. | DIPO OKPESEYI & COMPANY | SOLICITOR |
| 158. | DIRAN ONIGBOGI & CO | REPORTING ACCOUNTANT |
| 159. | DIYA FATIMILEHIN & CO. | ESTATE VALUERS |
| 160. | DOROTHY UFOT & CO. | SOLICITOR |
| 161. | DOYIN OWOLABI & CO | REPORTING ACCOUNTANT |
| 162. | DOYIN RHODES-VIVOUR & CO. | SOLICITOR |
| 163. | DR. PAUL C. OBIANASCO & CO | SOLICITOR |
| 164. | DR. T. C. OSANAKPO & CO. | SOLICITOR |
| 165. | E. E. OGBORU & ASSOCIATES | SOLICITOR |
| 166. | E. OSOKA & CO | SOLICITOR |
| 167. | E. S. O. ONWIONOKO & CO | REPORTING ACCOUNTANT |
| 168. | EBELE EGBARIN & ASSOCIATES | SOLICITOR |
| 169. | EBENEZER MALOMO & CO | REPORTING ACCOUNTANT |
| 170. | EC. NWAFOR & COMPANY | REPORTING ACCOUNTANT |
| 171. | EDDY ETTE & CO | REPORTING ACCOUNTANT |
| 172. | EDITH N. NNACHETA & CO | SOLICITOR |
| 173. | EDWARD EKIYOR& CO | SOLICITOR |
| 174. | EGHOSA TUNDE-ONI & CO | REPORTING ACCOUNTANT |
| 175. | EGUNJOBI ADEGBITE & CO. | REPORTING ACCOUNTANT |
| 176. | E-LAW & CO | SOLICITOR |
| 177. | EL-SHADDAI CHEMBERS | SOLICITOR |
| 178. | EMEKA ETIABA & CO. | SOLICITOR |
| 179. | EMEKA IFEZULIKE & CO | REPORTING ACCOUNTANT |
| 180. | EMMA DIBIA & ASSICOATES | SOLICITOR |
| 181. | EMMA UGWOKE & ASSOCIATES | ESTATE SURVEYORS & VALUERS |
| 182. | EMMANUEL ADEYEMO OGUNLOWO & CO. | REPORTING ACCOUNTANT |
| 183. | EMMANUEL EDOH & CO. | ESTATE SURVEYORS & VALUERS |
| 184. | ENITAN & OKOYE | SOLICITOR |
| 185. | EQUITY & TRUST CHAMBERS | SOLICITOR |
| 186. | ERIC OJI & CO. | SOLICITOR |
| 187. | ERNEST & YOUNG | REPORTING ACCOUNTANT |
| 188. | ESSIEN & ESSIEN | SOLICITOR |
| 189. | ETONYE & ETONYE | SOLICITOR |
| 190. | EXCELLEX SOLICITORS | SOLICITOR |
| 191. | F. O. AKINRELE & CO. | SOLICITOR |
| 192. | F. O. FAGBOHUNGBE & CO. | SOLICITOR |
| 193. | F. O. KILANI & CO | SOLICITOR |
| 194. | F. O. OFFIA & CO | SOLICITOR |
| 195. | FALODUN ADEWUNMI ADESANYA & CO | REPORTING ACCOUNTANT |
| 196. | FARINDE OLATEJU & CO | AUDITOR, REPORTING ACCOUNTANT |
| 197. | FEMI ALEMEDE & CO | SOLICITOR |
| 198. | FEMI OKUNNU & CO | SOLICITOR |
| 199. | FEMI OYEKOLA & CO. | SOLICITOR |
| 200. | FEMI SUNMONU & ASSOCIATES | SOLICITOR |
| 201. | FIDELIS ODITAH & COMPANY | SOLICITOR |
| 202. | FOUNDATION CHAMBERS | SOLICITOR |
| 203. | FRANCIS EFFANGA & CO | SOLICITOR |
| 204. | FUNMI ADEYEMI & CO | SOLICITOR |
| 205. | FUNSHO OWOYEMI & CO. | REPORTING ACCOUNTANT |
| 206. | G. C. ANYAFULU & ASSOCIATES | SOLICITOR |
| 207. | G. E. ESENE & CO | SOLICITOR |
| 208. | G. ELIAS & CO. | SOLICITOR |
| 209. | G. O. EZE & CO. | SOLICITOR |
| 210. | G.E OSAGIE & CO. | REPORTING ACCOUNTANT |
| 211. | G.M. IBRU & CO | SOLICITOR |
| 212. | GAB-ANNA CHAMBERS | SOLICITOR |
| 213. | GABE FASOTO & CO. | REPORTING ACCOUNTANT |
| 214. | GAJI & ASSOCIATES | SOLICITOR |
| 215. | GAMBO MUSA DAN-MUSA & CO | SOLICITOR |
| 216. | GBADEBO-SMITH & CO. | SOLICITOR |
| 217. | GBENGA BADEJO & CO | REPORTING ACCOUNTANT |
| 218. | GBENGA BIOBAKU & CO | SOLICITOR |
| 219. | GBENGA ODUSOLA & CO. | SOLICITOR |
| 220. | GBENGA OJEKUNLE & ASSOCIATES | SOLICITOR |
| 221. | GBOYEGA EDU & CO | SOLICITOR |
| 222. | GEORGE ANDREWS & PARTNERS | REPORTING ACCOUNTANT |
| 223. | GEORGE ETOMI & PARTNERS | SOLICITOR |
| 224. | GEORGE IKOLI & OKAGBUE | SOLICITOR |
| 225. | GERARD KUFO & CO. | REPORTING ACCOUNTANT |
| 226. | GIWA OSAGIE & CO. | SOLICITOR |
| 227. | GIWA OSAGIE DFK & CO. | REPORTING ACCOUNTANT |
| 228. | GLADSTONE KUKOYI & CO. | REPORTING ACCOUNTANT |
| 229. | GLOBAL JURIS CONSULTING | SOLICITOR |
| 230. | GODWIN RICHARD | SOLICITOR |
| 231. | GREENFIELD LEGAL PRACTITIONERS | SOLICITOR |
| 232. | GREENFIELDS | SOLICITOR |
| 233. | H. O. DAVIES & CO | SOLICITOR |
| 234. | H.MICHAEL & CO. | SOLICITOR |
| 235. | HAMZAT SUBAIR & CO | REPORTING ACCOUNTANT |
| 236. | HARUNA SOBA & ASSOCIATES | SOLICITOR |
| 237. | HARUNA YAHAYA & CO. | REPORTING ACCOUNTANT |
| 238. | HDA AUDIT | REPORTING ACCOUNTANT |
| 239. | HENRY OMORAGBON & CO | REPORTING ACCOUNTANT |
| 240. | HENRY YOUNG & CO | REPORTING ACCOUNTANT |
| 241. | HERMON [LEGAL PRACTITIONERS] | SOLICITOR |
| 242. | HLB Z. O. OSOSANYA & CO. | REPORTING ACCOUNTANT |
| 243. | HOUSE OF LAWS | SOLICITOR |
| 244. | I. L. SAMBO & CO | SOLICITOR |
| 245. | IBINYE BUOWARI-BROWN & CO | SOLICITOR |
| 246. | IBRAHIM-NOCA & ASSOCIATES | SOLICITOR |
| 247. | IDEH PATRICK LAWRENCE | SOLICITOR |
| 248. | IDOWU SOFOLA & CO. | SOLICITOR |
| 249. | IGBODE BABS & CO | REPORTING ACCOUNTANT |
| 250. | IGHODALO, IGHODALO & CO. | REPORTING ACCOUNTANT |
| 251. | IJEBOR & IJEBOR | REPORTING ACCOUNTANT |
| 252. | IJEWERE & CO. | REPORTING ACCOUNTANT |
| 253. | IKEJI & CO | REPORTING ACCOUNTANT |
| 254. | IKEYI & ARIFAYAN | SOLICITOR |
| 255. | ILIAS HARUNA YAMAH & CO | SOLICITOR |
| 256. | INYANG NYONG & CO. | REPORTING ACCOUNTANT |
| 257. | ISAMA ISAMA & CO | REPORTING ACCOUNTANT |
| 258. | ITA ENANG ASSOCIATES | SOLICITOR |
| 259. | IWUBA IFEDIORA & ASSOCIATES | ESTATE VALUERS |
| 260. | J. A. ADEJUNWON & CO | REPORTING ACCOUNTANT |
| 261. | J. E. BALA & CO | REPORTING ACCOUNTANT |
| 262. | J. K. GADZAMA & CO | SOLICITOR |
| 263. | J. K. RANDLE & CO. | REPORTING ACCOUNTANT |
| 264. | J. O. ABASS & CO | SOLICITOR |
| 265. | J.U.K. IGWE’S CHAMBERS | SOLICITOR |
| 266. | JACKSON ETTI & EDU | SOLICITOR |
| 267. | JAIYE AGORO SALAMI & CO. | SOLICITOR |
| 268. | JERRY AKPAN & CO. | SOLICITOR |
| 269. | JIDE TAIWO & CO. | ESTATE VALUERS |
| 270. | JIMMY AKPAN & CO. | REPORTING ACCOUNTANT |
| 271. | JOE AKHIGBE & ASSOCIATES | ESTATE SURVEYORS & VALUERS |
| 272. | JOHN EDO AITEREBHE & CO. | REPORTING ACCOUNTANT |
| 273. | JOHN YAKUBU & CO | SOLICITOR |
| 274. | JOSEPH NWOBIKE & CO | SOLICITOR |
| 275. | JUBRIL & CO. | REPORTING ACCOUNTANT |
| 276. | KACHI OKPARA & CO. | ESTATE SURVEYORS & VALUERS |
| 277. | KAYODE & CO | SOLICITOR |
| 278. | KAYODE SOFOLA & ASSOCIATES | SOLICITOR |
| 279. | KB & COMPANY | SOLICITOR |
| 280. | KEHINDE A. O. SIMPSON & CO. | SOLICITOR |
| 281. | KEN AHIA & ASSOCIATES | SOLICITOR |
| 282. | KENNAH & ASSOCIATES | SOLICITOR |
| 283. | KOLA AWODEIN & CO. | SOLICITOR |
| 284. | KOLE OLUWAJANA & CO. | SOLICITOR |
| 285. | KOYA & KUTI SOLICITORS | SOLICITOR |
| 286. | KUNLE OSHINAIKE & CO. | REPORTING ACCOUNTANT |
| 287. | KUSAMOTU AND KUSAMOTU | SOLICTORS |
| 288. | LADI AJOSE ADEOGUN & CO. | SOLICITOR |
| 289. | LAMILO CHAMBERS | SOLICITOR |
| 290. | LAMPEJO SOLICITORS & CO. | SOLICITOR |
| 291. | LATEEF ADEGBITE & CO. | SOLICITOR |
| 292. | LATEEF O. FAGBEMI & CO. | SOLICITOR |
| 293. | LAW ALLIANZ | SOLICITOR |
| 294. | LAWFIELDS & ASSOCIATES | SOLICITOR |
| 295. | LAWRENCE EDOSA ERHABOR & CO. | SOLICITOR |
| 296. | LAYI BABATUNDE & CO | SOLICITOR |
| 297. | LAYONU OYELEKE & OKWUDIAFOR | SOLICITOR |
| 298. | LEGAL RESOURCES ALLIANCE | SOLICITOR |
| 299. | LEGAL X-RAYS & CO | SOLICITOR |
| 300. | LEXX & SOPHY | SOLIITORS |
| 301. | LIBRA LAW OFFICE | SOLICITOR |
| 302. | LILIAN ESIRI & CO. | SOLICITOR |
| 303. | LOLA OYEYEMI & CO | SOLICITOR |
| 304. | LPC SOLICITORS | SOLICITOR |
| 305. | M. A ALAWODE & CO | AUDITOR, REPORTING ACCOUNTANT |
| 306. | M. B. KANGIWA & ASSOCIATES | SOLICITOR |
| 307. | M. E. ESONANJOR & CO. | SOLICITOR |
| 308. | M. J. PARTNERSHIP | SOLICITOR |
| 309. | M.A. BANIRE & ASSOCIATES | SOLICITOR |
| 310. | MA’AJI & CO. | REPORTING ACCOUNTANT |
| 311. | MACAULAY OKOTIE & CO | REPORTING ACCOUNTANT |
| 312. | MADU MELU & CO. | REPORTING ACCOUNTANT |
| 313. | MADUMERE & MADUMERE | SOLICITOR |
| 314. | MAGNUS EKWUNIFE & CO | REPORTING ACCOUNTANT |
| 315. | MARINE PARTNERS | SOLICITOR |
| 316. | MARK ANTHONY & CO. | SOLICITOR |
| 317. | MARRIOT SOLICITORS | SOLICITOR |
| 318. | MATRIX SOLICITORS | SOLICITOR |
| 319. | MBANUGO UDENZE & CO | SOLICITOR |
| 320. | MELVINE & CO | SOLICITOR |
| 321. | MICHAEL NWACHUKWU & CO | REPORTING ACCOUNTANT |
| 322. | MIKE MOGHALU & CO | SOLICITOR |
| 323. | MOHAMMED ATTEH & CO | SOLICITOR |
| 324. | MOHAMMED MOHAMMED & CO. | SOLICITOR |
| 325. | MOKUOLU RUBENS & CO. | REPORTING ACCOUNTANT |
| 326. | MOSES DURODOLA & CO. | REPORTING ACCOUNTANT |
| 327. | MOSHOD SHEHU & ASSOCIATES | SOLICITOR |
| 328. | MU-ALLAHYIDI & CO. | REPORTING ACCOUNTANT |
| 329. | MUHTARI DANGANA & CO. | REPORTING ACCOUNTANT |
| 330. | MUSA YAKUBU & CO | SOLICITOR |
| 331. | N. O. ATEWOGBOYE & CO. | SOLICITOR |
| 332. | NASIR SALAU & CO. | SOLICITOR |
| 333. | NDOMA-EGBA, EBIRI & CO. | SOLICITOR |
| 334. | NIYI OLOPADE & CO | SOLICITOR |
| 335. | NIYI OSHINUBI & ASSOCIATES | SOLICITOR |
| 336. | NMARKWE & ASSOCIATES | SOLICITOR |
| 337. | NNAMDI OKWUADIGBO & CO | REPORTING ACCOUNTANT |
| 338. | NNAMDI OYEKA & CO. | REPORTING ACCOUNTANT |
| 339. | NNENNA EJEKAM ASSOCIATES | SOLICITOR |
| 340. | NOAH & CO | SOLICITOR |
| 341. | NOSA OKUNGBOWA & CO | ESTATE VALUERS |
| 342. | NWANKWO-IKWUETO LAW FIRM | SOLICITOR |
| 343. | O. EDODO, THORPES & ASSOCIATES | SOLICITOR |
| 344. | O. J. ONOJA & ASSOCIATES | SOLICITOR |
| 345. | O. S. EPHRAIM OLUWANUGA & CO. | SOLICITOR |
| 346. | OBINNA AJOKU & CO | SOLICITOR |
| 347. | OBLA & CO. | SOLICITOR |
| 348. | ODEH, EDOKPOLO & ASSOCIATES | SOLICITOR |
| 349. | ODUBUMI SOLARIN & CO. | REPORTING ACCOUNTANT |
| 350. | ODUJINRIN & ADEFULU | SOLICITOR |
| 351. | OFOEGBU U. S. & CO | SOLICITOR |
| 352. | OGBULAFOR & CO | SOLICITOR |
| 353. | OJIKE OKECHUKWU & CO. | REPORTING ACCOUNTANT |
| 354. | OKUNADE OLORUNDARE & CO | SOLICITOR |
| 355. | OLABISI FAYOMBO & CO | REPORTING ACCOUNTANT |
| 356. | OLABODE AKANDE& CO | REPORTING ACCOUNTANT |
| 357. | OLADAPO SOKOYA & CO. | SOLICITOR |
| 358. | OLADIPO ELIAS & ASSOCIATES | SOLICITOR |
| 359. | OLADIPO OLASOPE & CO | SOLICITOR |
| 360. | OLADIPO OPALEKE & CO. | REPORTING ACCOUNTANT |
| 361. | OLAJIDE & ASSOCIATES NIGERIA | REPORTING ACCOUNTANT |
| 362. | OLAJIDE OYEWOLE & CO. | SOLICITOR |
| 363. | OLAKUNLE AGBEBI & CO | SOLICITOR |
| 364. | OLALEKAN YUSUF & CO. | SOLICITOR |
| 365. | OLANIWUN AJAYI & CO. | SOLICITOR |
| 366. | OLAOLU OLABIMTAN & CO | AUDITOR, REPORTING ACCOUNTANT |
| 367. | OLATUNJI ASEKUN & CO | REPORTING ACCOUNTANT |
| 368. | OLATUNJI SOFOWORA | SOLICITOR |
| 369. | OLAWOYIN & OLAWOYIN | SOLICITOR |
| 370. | OLISA AGBAKOBA & ASSOCIATES | SOLICITOR |
| 371. | OLOLADE & CO. | SOLICITOR |
| 372. | OLORIEGBE & CO. | SOLICITOR |
| 373. | OLUBAMIJI ESHO & CO | REPORTING ACCOUNTANT |
| 374. | OLUFELA SOKENU & ASSOCIATES | REPORTING ACCOUNTANT |
| 375. | OLUMIDE SOFOWORA’S CHAMBERS | SOLICITOR |
| 376. | OLUMIDE, PASE & CO | REPORTING ACCOUNTANT |
| 377. | OLUMUYIWA ADUROJA & CO. | SOLICITOR |
| 378. | OLURANTI FASERU & CO. | REPORTING ACCOUNTANT |
| 379. | OLUROTIMI IBRAHIM & CO | REPORTING ACCOUNTANT |
| 380. | OLUROTIMI WILLIAMS & CO. | SOLICITOR |
| 381. | OLUSHOLA ADEKANOLA & CO | REPORTING ACCOUNTANT & INVESTMENT ADVISERS |
| 382. | OLUTAYO ADENEKAN & CO. | REPORTING ACCOUNTANT |
| 383. | OLUTAYO OBADINA & CO | REPORTING ACCOUNTANT |
| 384. | OLUYOMI OLAWORE & CO. | SOLICITOR |
| 385. | OMOGOROYE OKIN POPOOLA & CO | REPORTING ACCOUNTANT |
| 386. | OMORUYI AFE & CO | SOLICITOR |
| 387. | OMOWOLE TIJANI & CO. | SOLICITOR |
| 388. | ONYEMA OSUEKE & CO | REPORTING ACCOUNTANT |
| 389. | OPONE JOHNSON & COMPANY. | AUDITOR, REPORTING ACCOUNTANT |
| 390. | OR&C AUDIT | REPORTING ACCOUNTANT |
| 391. | ORACLE & CO | SOLICITOR |
| 392. | OSAMMOR, OTIONO & CO. | SOLICITOR |
| 393. | OSARETIN GIWA-OSAGIE & CO. | SOLICITOR |
| 394. | OSITA ABOLOMA & ASSOCIATES | SOLICITOR |
| 395. | OTUNOLA ADEBAYO & CO. | REPORTING ACCOUNTANT |
| 396. | OWOYELE SONTAN & COY | REPORTING ACCOUNTANT |
| 397. | OYAGBOLA CHAMBERS | SOLICITOR |
| 398. | OYELAMI SOETAN ADELEKE & CO. | REPORTING ACCOUNTANT |
| 399. | P. G. U. MADU & ASSOCIATES | SOLICITOR |
| 400. | PAC SOLICITORS. | SOLICITOR |
| 401. | PANNELL KERR FORSTER-PKF | REPORTING ACCOUNTANT |
| 402. | PARKER RANDALL OFFOR. | REPORTING ACCOUNTANT |
| 403. | PARTNERS CLB | SOLICITOR |
| 404. | PAT ONUKWULI & CO | ESTATE VALUERS |
| 405. | PAUL AKINDELE ADEBIMPE &CO | REPORTING ACCOUNTANT |
| 406. | PAUL C. ANANABA & CO | SOLICITOR |
| 407. | PAUL USORO & CO | SOLICITOR |
| 408. | PEDABO AUDIT SERVICES | REPORTING ACCOUNTANT |
| 409. | PEMBROKE CHAMBERS | SOLICITOR |
| 410. | PERCHSTONE & GRAEYS (P&G) | SOLICITOR |
| 411. | PETER OLIVER & CO | REPORTING ACCOUNTANT |
| 412. | PETER OSALOR & CO. | REPORTING ACCOUNTANT |
| 413. | PHILIP NDUBUISI UMEH & CO. | SOLICITOR |
| 414. | PRICEWATERHOUSE COOPERS | REPORTING ACCOUNTANT |
| 415. | PRINCIPLES LAW PARTNERSHIP | SOLICITOR |
| 416. | PROJURIS (LAWYERS) | SOLICITOR |
| 417. | PUNUKA ATTORNEYS & SOLICITORS | SOLICITOR |
| 418. | R. O. KHALIDSON & PARTNERS | SOLICITOR |
| 419. | REGAL & PARTNERS | SOLICTORS |
| 420. | REMI OYEKOLA & CO | REPORTING ACCOUNTANT |
| 421. | REVELATION PARTNERS | SOLICITOR |
| 422. | RICKEY TARFA & CO | SOLICITOR |
| 423. | ROCKVILLE & CO | SOLICITOR |
| 424. | ROSEWATER PARTNERS. | REPORTING ACCOUNTANT |
| 425. | ROTIMI OMOTOSHO & ASSOCIATES | REPORTING ACCOUNTANT |
| 426. | ROTIMI SANNI & CO. | SOLICITOR |
| 427. | ROUQ & COMPANY | SOLICITOR |
| 428. | ROYAL HERITAGE | SOLICITOR |
| 429. | S. A. NWAKOHU & ASSOCIATES | SOLICITOR |
| 430. | S. ALHASSAN & CO. | SOLICITOR |
| 431. | S. BOLAJI KOYA & CO | REPORTING ACCOUNTANT |
| 432. | S. E. ARUWA & CO | SOLICITOR |
| 433. | S. P. A. AJIBADE & CO. | SOLICITOR |
| 434. | SADA IDRIS & CO. | REPORTING ACCOUNTANT |
| 435. | SA’ID SANUSI & CO | SOLICITOR |
| 436. | SALAMI & SALAMI | SOLICITOR |
| 437. | SAM OYEMADE & CO | REPORTING ACCOUNTANT |
| 438. | SAMUEL ADEBAYO ADETIFA & CO | REPORTING ACCOUNTANT |
| 439. | SANNI, SOLESI & CO | SOLICITOR |
| 440. | SEFTON FROSS | SOLICITOR |
| 441. | SEGUN OYEGBOLA & CO | REPORTING ACCOUNTANT |
| 442. | SHAIBU ABDULLAHI OMATA & CO | REPORTING ACCOUNTANT |
| 443. | SHINKAFI KUSAMOTU,OLOJO & CO (LEGAL PRACTIONERS) | SOLICITOR |
| 444. | SIAO PARTNERS | REPORTING ACCOUNTANT |
| 445. | SIJI SOETAN & CO. | SOLICITOR |
| 446. | SIMMONS COOPER PARTNERS | SOLICITOR |
| 447. | SOFOWORA & CO | REPORTING ACCOUNTANT |
| 448. | SOFUNDE, OSAKWE, OGUNDIPE & BELGORE | SOLICITOR |
| 449. | SOLA AKINYEDE & CO | SOLICITOR |
| 450. | SOLA OYETAYO & CO. | REPORTING ACCOUNTANT |
| 451. | SOLO AKUMA & ASSOCIATES | SOLICITOR |
| 452. | SOLOLA & AKPANA | SOLICITOR |
| 453. | SOLOMON EWUGA & ASSOCIATE | SOLICITOR |
| 454. | SONUGA GBADAMOSI & CO | REPORTING ACCOUNTANT |
| 455. | SOPRINYE BELL-GAM & ASSOCIATES | SOLICITOR |
| 456. | SOWER & MESSUARIUS SOLICITORS | SOLICITOR |
| 457. | SPIROPOULOS, ADIELE OKPARA & CO. | REPORTING ACCOUNTANT |
| 458. | STERLING PARTNERSHIP | SOLICITOR |
| 459. | STEVE ADEHI & CO | SOLICITOR |
| 460. | STREAMSOWERS & KOHN | SOLICITOR |
| 461. | SULAIMON & CO. | REPORTING ACCOUNTANT |
| 462. | SULE ADEKILE OLAWIN & CO | REPORTING ACCOUNTANT |
| 463. | SULEIMAN ABDULKADIR & CO | SOLICITOR |
| 464. | SULEYMAN CONSULTING LTD | SOLICITOR, |
| 465. | SUNNY OKON & CO. | REPORTING ACCOUNTANT |
| 466. | SUPO ATI-JOHN & CO. | SOLICITOR |
| 467. | T. C. MBANEFO & CO. | SOLICITOR |
| 468. | T. J. ONOMIGBO OKPOKO & CO. | SOLICITOR |
| 469. | TAC PROFESSIONAL SERVICES | REPORTING ACCOUNTANT |
| 470. | TAIWO ADEOLUWA & ASSOCIATE | SOLICITOR |
| 471. | TAIWO AJALA & CO. | SOLICITOR |
| 472. | TAIWO O. EGERTON-SHYNGLE & CO. | SOLICITOR |
| 473. | TARABA INVESTMENT & PROPERTIES LTD | FLOOR BROKER, FLOOR TRADER /COMMODITY POOL OPERATOR |
| 474. | TAYO TIWO & CO | SOLICITOR |
| 475. | TEMPLARS BARISTERS & SOLICITORS | SOLICITOR |
| 476. | THE CAMPBELL LAW FIRM | SOLICITOR |
| 477. | THE CITY LAW ASSOCIATES | SOLICITOR |
| 478. | THE LAW CREST & CO | SOLICITOR |
| 479. | THE LAW UNION | SOLICITOR |
| 480. | THE LAWSMITHS | SOLICITOR |
| 481. | THE METROPOLE PRACTICE | SOLICITOR |
| 482. | THE METROPOLITAN LAW FIRM | SOLICITOR |
| 483. | THE NEW PRACTICE SOLICITORS | SOLICITOR |
| 484. | THE ZENITH LAW FIRM | SOLICITOR |
| 485. | THOMPSON AIYEGUNLE & CO | REPORTING ACCOUNTANT |
| 486. | TOKUNBO ORIMOBI LP | SOLICITOR |
| 487. | TOM HALIM & CO. | SOLICITOR |
| 488. | TOPE ADEBAYO & CO | SOLICITOR |
| 489. | TOPE KUYORO & CO. | AUDITOR, REPORTING ACCOUNTANT |
| 490. | TOYIN LAWORE & CO | SOLICITOR |
| 491. | TOYIN ONI & CO | SOLICITOR |
| 492. | TOYIN POPOOLA & CO | REPORTING ACCOUNTANT |
| 493. | TSEDAQAH ATTORNEYS | SOLICITOR |
| 494. | TUNDE WILLIAMS & CO. | REPORTING ACCOUNTANT |
| 495. | TUNJI BRAITHWAITE & CO | SOLICITOR |
| 496. | TUNJI OLOGBON PARTNERSHIP | ESTATE VALUERS |
| 497. | UACN PROPERTY DEVELOPMENT COMPANY PLC | PROPERTY MANAGER |
| 498. | UBOSI ELEH & CO | ESTATE VALUERS |
| 499. | UDO UDOMA & BELLO-OSAGIE | SOLICITOR |
| 500. | UDOCHI IHEANACHO PARTNERSHIP | SOLICITOR |
| 501. | UDOETUK & ASSOCIATES | ESTATE SURVEYORS & VALUERS |
| 502. | UDOM & UDOM | SOLICITOR |
| 503. | UGBOAJA MARTINS & CO. | REPORTING ACCOUNTANT |
| 504. | UMAR IMHANOBE & CO | SOLICITOR |
| 505. | UNA & ASSOCIATES | ESTATE VALUERS |
| 506. | UNIGWE & CO | ESTATE VALUERS |
| 507. | UWAZURIKE & ASSOCIATES | SOLICITOR |
| 508. | UWENSUYI EDOSOMWAN & CO. | SOLICITOR |
| 509. | VATAD SOLICITORS | SOLICITOR |
| 510. | VENTURE CAPITAL PARTNER LTD. | SOLICITOR |
| 511. | VERITAS HOPEFIELD | SOLICITOR |
| 512. | VICTOR C. GWAM & CO | SOLICITOR |
| 513. | VICTOR DIKE & CO | REPORTING ACCOUNTANT |
| 514. | VICTOR TUKURA & CO | SOLICITOR |
| 515. | VINCENT AHWI & CO | REPORTING ACCOUNTANT |
| 516. | WALI-UWAIS & CO. | SOLICITOR |
| 517. | WOLE OLUFON & CO | SOLICITOR |
| 518. | Y. B. KIRFI & CO | SOLICITOR |
| 519. | Y.C. MAIKYAU & CO | SOLICITOR |
| 520. | YAKUBU A. H. RUBA & CO. | SOLICITOR |
| 521. | YAKUBU MAIKASUWA & CO. | SOLICITOR |
| 522. | YUNUS SHOKOYA & CO | REPORTING ACCOUNTANT |
| 523. | YUSUF D. JENGWE & CO | SOLICITOR |
| 524. | YUSUF O. ALI & CO | SOLICITOR |
| 525. | ZEAL-FIRSTFRUITS CHAMBERS | SOLICITOR |
| 526. | ZIK CHUKA OBI & CO. | SOLICITOR |
- LIST OF SELF REGULATORY ORGANIZATIONS (SROs)
| S/N | ORGANIZATION | FUNCTION |
| 1. | AFEX COMMODITIES EXCHANGE LTD | COMMODITIES EXCHANGE |
| 2. | CENTRAL SECURITIES CLEARING SYSTEM PLC | DEPOSITORY, SETTLEMENT & CLEARING |
| 3. | FMDQ OTC PLC | SECURITIES EXCHANGE |
| 4. | NASD PLC | SECURITIES EXCHANGE |
| 5. | NIGERIAN COMMIDITIES EXCHANGE | COMMODITIES EXCHANGE |
| 6. | THE NIGERIAN STOCK EXCHANGE | SECURITIES EXCHANGE |