• Acapulco Jai Alai and Sports Book
  
• AHIVSA, Molino de Agua Hotel, Puerto Vallarta, Jal. Mexico
  
• American Restaurant Group
  • Black Angus Steak Houses
  • Pregus
  • Guaymas Restaurants
  • McArthur Park Restaurants
  • Spoons
• AMFAC JMB Hawaii, Inc.
  • Kaanapali
• Anibac, S.A. de C.V.
  • Real del Mar, Baja California, Mexico
• Applied International Holdings, Ltd.
  • Beef Island Resort, BVI
• ARA Services, Inc.
  
• Aston Hotels & Resorts
  • Aston Cabo Regis, San Jose del Cabo, Baja California Sur
• Autopian Motorsports County Club, Las Vegas, NV
  
• Avatar Holdings
  • Rio Rico Resort, Tucson, AZ

• Bali Hai Hotels, Moorea, French Polynesia
  
• Bali Properties, Inc., Moorea, French Polynesia
  
• Banco Nacional de Mexico, S.N.C. (Banamex), Mexico
  
• Bancomer, S.N.C., Mexico
  
• Bank of America
  
• Bank of Ireland
  
• Bank United, Houston, TX
  
• Barclays American Commercial Credit
• Bawlf Management & Associates
  • Semiahoo Country Club, Vancouver, British Columbia
• Beef Island Golf & Country Club Resort Ltd.
  • Beef Island Golf & Country Club, BVI
• Bell and Howell, Inc.
  
• Beverly Enterprises, Inc.
  
• Big River Development Corporation, Pasadena, CA
  
• Bilbray Industries, Laughlin, NV
  
• Biltmore Hotel Company, Los Angeles, CA
  
• Bimbo, S.A. de C.V., Mexico
  
• Blackhawk Corporation
  • Blackhawk Country Club, Contra Costa County, CA
• Blue Water Lagoon, Inc.
  • Blue Water Lagoon Resort, AZ
• Borrego Springs Development Corporation
  • Rams Hills Country Club, De Anza, CA
• Boyd Gaming Corporation
  
• Branson Hills Associates L.P.
  • Branson Hill Country Club, Branson Hill, MO
• Brighton Crest Country Club
  
• Business Men's Assurance Company of America
  • Costa Dorada

• Cabo Urbano, S.A. de C.V.
  • Campo de Carlos/Cabo San Lucas Country Club
• Cabo Vida, S.A. de C.V.
  • Cabo San Lucas Beach and Tennis Club
• California Riviera Vacations, Inc., Laguna Beach, CA
  
• Carnegie Club Limited, Scotland, UK
  
  • The Carnegie Club, Loch Lonard, Scotland, UK
• Cartera, Ltd.
  • Baja Beach & Tennis Club, S.A. de C.V.
• Casolar/Frahopa
  • Las Hadas Hotel and Resort, Manzanillo, Mexico
• Chart House Enterprises, Inc.
  • Chart House Restaurants
  • Islands Restaurants
  • Paradise Bakery
• Clipper Clubs, Ltd., Cancun, Mexico
  
• Club Bali Hai, Moorea, French Polynesia
  
• Coghlan y Coghlan Construcciones, S.A. de C.V.
  • Las Colinas De Santa Fe Golf Club, Cuernavaca, Mexico
• Coldwell Banker Residential Real Estate Inc.
  
• Columbia Pictures
  • Bell & Howell/Televisa videocassette
• Colorado Gaming & Entertainment, Inc.
  
• Combinado Turistico de San Carlos, S.A.de C.V.
  • Bahia San Carlos and San Carlos Country Club
• Consorcio ARA, S.A. de C.V.
  • Parque Industrial Axis
• Corporacion Industrial Escorpion, S.A. de C.V.
  • Ritz Carlton, Cancun
• Costamex S.A. de C.V.
  • Royal Holiday Clubs

• Del Lago Development Company
  • Del Lago Country Club, Visalia, CA
• Del Taco, Inc.
  • Del Taco Restaurants
  • Naugles
• Desarrolladora de Vaciones de Guerrero, S.A. de C.V.
  
• Desarrollo Integral de Puerto Escondido, S.A. de C.V.
  • Puerto Escondido, Loreto, Baja California Sur, Mexico
• Desarrolladora Turistica de Baja, S.A. de C.V.
  • Baja Point
• Desarrollos Urbanos de Baja California, S.A. de C.V.
  • Bajamar Resort
• Desert Princess Homeowner's Association
  • Desert Princess Country Club, Palm Springs, CA
• Diamond Management Inc.
  
• Dye Corporation
  • Molokai Golf Club, Molokai, HI

• Eagle Ridge Development Corporation
  • Eagle Ridge Golf Club, Gilroy, CA
• Eastwood, Clint
  • Tehama Country Club, Monterey, CA
• Edward D. Stone, Jr. & Associates
  
• Eldorado Hills Development Company
  • Serano Country Club, Sacramento, CA
• Embarcadero Ixtapa, S.A. de C.V.
  • Isla Alegre
• Embassy Suites Inc.
  
• Emerald Resorts, LLC
  • Emerald Resorts Cabo San Quintín, Baja California, Mexico
• Enviro Building
  • Rancho Los Anegados, San Carlos, Sonora, Mexico
• Estrella del Mar, Mazatlàn, Sinaloa Mexico
  

• Farmont Corporation
  • Ojai Country Club, Ojai, CA
• Fidelity Federal Savings & Loan Association
  
• Flag Luxury Properties, LLC
  • Temenos Resort, Anguilla, BWI
• FN Realty Services, Inc.
  
• Fomento Urbano de San Carlos, S.A. de C.V.
  • San Carlos Country Club
• FONATUR - Fondo Nacional de Fomento al Turismo
  • Cancún
  • Hualtulco
  • Ixtapa
  • Loreto
  • Los Cabos
  • Puerto Escondido
  • San Buenaventura
• Fonseca Family
  • Mensabe del Mar, Panama
• Frisa, S.A. de C.V.
  • Real del Mar, Baja California, Mexico

• Georges Marciano/Guess Jeans
  
• Gentry Homes, Ltd.
  • Waiawa, Oahu, HI
• Gleneagles Golf Developments
  • Gleneagles Hotel & Golf Club, Auchterader, Scotland
• Glenfed Development Corp.
  • San Juan Hills Residential and Country Club, Orange County, CA
• Glen Ivy
  
• Golden Bear International/Nicklaus Design
  • Golf Facilities Matters in the Republic of Mexico
• Gonzalez - Sosa
  • Mayan Regency Vacation Club
• Grace Restaurant Company/Restaurant Enterprises Group, Inc.
  • Carrows
  • El Torito
  • Jojos
• Great American Management Group, Inc.
  
• Grupe Development
  • Brookside Country Club, Stockton, CA
• Grupo ALFA, S.A. de C.V.
  • Las Hadas Hotel and Resort
• Grupo Desc/Dine
  • Punta Mita Resort, Punta de Mita, Nayarit, Mexico
• Grupo Hasa S.A. de C.V.
  
• Grupo ICA, S.A. de C.V.
  • Sheraton Cancun and Piramides del Rey, Cancún, Mexico
  • Isla Dorada, Cancún, Mexico
  • Puerto Cancún, Cancún, Mexico
• Grupo K, S.A. de C.V.
  
• Grupo Larios, S.A de C.V.
  • Las Cañadas Country Club, Guadalajara, Mexico
• Grupo Mexicano de Desarrollo
  • Punta Diamante
• Grupo Plan
  • El Tamarindo Resort, Chihuatlan, Jalisco, México
  • El Tamarindo Resort, Manzanillo, México
  • El Careyes Resort, Manzanillo, México
• Grupo Proeza, S.A. de C.V.
  
• Grupo Promocion Empresarial, S.A. de C.V.
  • Real Marina Ixtapa
• Grupo Sidek, S.A. de C.V.
  
• Grupo Situr, S.A. de C.V.
  • Bajamar Golf Club, Baja California, Mexico
  • Cabo San Lucas Country Club, Cabo San Lucas, Baja California Sur, Mexico
  • Costa Cereyes Costa Allegre, Jalisco, Mexico
  • Ecodesarrollo Papagayo Golf Club, Papagayo, Costa Rica
  • El Tamarindo Golf Club, El Tamarindo, Jalisco, Mexico
  • Marina Ixtapa Golf Club, Ixtapa, Guererro, Mexico
  • Marina Ixtapa, Ixtapa, Guererro, Mexico
  • Marina Mazatlàn Golf Club, Mazatlàn, Sinaloa, Mexico
  • Marina San Carlos Golf Club, San Carlos, Sonora, Mexico
  • Marina Vallarta Golf Club, Puerto Vallarta, Mexico
  • Palancar Cozumel, Cozumel Island, Quintana Roo, Mexico
  • Peninsula de las Estrellas, Costa Allegre, Jalisco, Mexico
  • Plantation Village, Cozumel Island, Quintana Roo, Mexico
  • Playacar Golf Club, Playa del Carmen, Quintana Roo, Mexico
  • Puerto Peñasco, Puerto Peñasco, Sonora, Mexico
  • San Carlos Country Club, San Carlos, Sonora, Mexico
  • San Felipe Golf Club, San Felipe, Sonora, Mexico
• Grupo Sol Melia, S.A. de C.V.
  
• Grupo Troya, S.A. de C.V.
  • San Casade Resort and Golf Club, Mexico

• Hare Brewer & Kelley, Inc.
  • Canyon Oaks Golf Club, San Diego, CA
• Hemmeter Partners
  • Various Projects
• Hemmeter Enterprise, Inc.
  • Various Projects
• Hokukano Ranch, LLC
  • Hokukano Ranch, Big Island, Hawaii
• Holiday Clubs Ltd.
  
• Horizon Imperial Holiday Club Association
  
• Horizon Properties, Ltd.
  • Horizon Country Club Rancho Santa Fe, CA
  • The Bridges at Rancho Santa Fe, CA
• Hoteles Camino Real
  
  • Various hotel properties
• Hualalai Development Company
  • Four Seasons Hualalai Resort, Kona, HI
  • Hualalai Resort, Kona, HI
• Hudson Conway Limited
  • Ritz Carlton, Melbourne, Australia

• Industrial Bank of Japan, Ltd.
  
• Imperial International Vacation Club
  
• Impulsora Turistica, S.A. de C.V.
  
• Indian Wells Country Club, Indian Wells, CA
  
• Inmobiliaria Dine, S.A. de C.V.
  • Punta Mita Resort
• Inmobilia Cabo Regis, S.A. de C.V.
  • Hotel Cabo Regis (Now Howard Johnsons), San Jose del Cabo, Baja California Sur
• Inmobiliaria Maris, S.A. de C.V.
  • Hotel Maris, Acapulco, Guererro, Mexico
• International Resorts Marketing, Ltd.
  
• Interval International
  
• Inversions y Desarrollos del Caribe, Inc.
  • Rio Mar Resort & Golf Club, Puerto Rico

• Jockey Club Resort Properties
  

• Kaupulehu Makai Venture
  • Kaupulehu Four Seasons Resort, Hawaii
• Koll International
  • Hotel Palmilla and Resort, Los Cabos, Baja California Sur, Mexico
• Korean Village Partners
  • Various golf facilities

• L&M Resort Group, S.A. de C.V.
  • The Pont Royale Club, Aix-en-Provence, France
• Laguna del Mar Utility Company, S.A. de C.V.
  • Laguna del Mar, Puerto Peñasco, Sonora, Mexico
• Laguna Niguel Resort Associates
  • The Links at Monarch Bay, Laguna Niguel, CA
• Lake Las Vegas Development Company
  
  • Lake Las Vegas Resort, Las Vegas, NV
• La Quinta Golf Properties, Inc.
  • The Quarry Golf Club, La Quinta, CA
• Las Vegas Motor Speedway
  
• Lexington Suites
  
• Lewis Homes Management Corporation
• Los Cabos Beach & Tennis Club, S.A. de C.V.
  
• Lucky Containers, Inc.
  • Lucky Containers Corporation
  • Tijuana, Baja California Norte, Mexico
• Lyle Anderson Company, Inc.
  • Scottsdale, AZ

• M Resorts Group, Jalousie Plantation Resort & Spa, St. Lucia, West Indies
  
• Maguire Thomas Partners
  • Playa Vista Marina
• Mantucket Capital Corporation
  
• Marina Cabo San Lucas
  
• McAuley LCX Corporation
  • Los Coyotes Country Club, Southern California
• MCO Properties, Inc.
  • Miranda Resort, Rancho Mirage, CA
• Meriwether Ranch & Cattle Company
  • Meriwether Ranch, Melrose, Montana
• Molina de Agua Hotel
  • Molino de Agua, Puerto Vallarta, Jalisco, Mexico
• Mor Food N' Fun Company
  • Gladstones
  • RJ's for Food
• Movada Group, Inc.
  

• Nations Bank Capital Markets, Inc.
  • Synthetic Leasing Products for U.S. Companies doing business in Mexico
• New York Restaurant Association
  
• North Ranch Owner's Association
  • North Ranch Country Club, Ventura County, CA
• Northwinds NV
  • Los Nomadas Resort & Golf Club

• Oakmont Corporation
  • Estrella del Mar
• OHL de Mexico, S.A. de C.V./Huaribe
  • Mayakoba, Quintana Roo, Mexico

• Pacifica Club
  • Pacifica Ixtapa Club, Ixtapa, Mexico
• Pacifica Resorts
  
• Palo Alto Town & Country
  • Los Tules Condominium
  • The Bridges Golf Club, Rancho Santa Fe, CA
• Penn Pacific Properties, Inc.
  
• Phillips & Knott Community Developers
  • Rice Mill Country Club
• Piramides del Rey, S.A. de C.V.
  • Piramides del Rey, Cancun, Quintana Roo, Mexico
  • Sheraton Cancún, Cancún, Quintana Roo, Mexico
• Plaza Holiday Club, S.A. de C.V.
  • Plaza Holiday Club, Acapulco, Guererro, Mexico
• Preferred Equities Corporation
  
• Prime Motor Inns, Inc.
  
• Private Residence Resorts, Sun Valley, Idaho
  
• Private Residence Resorts, Corporate Expansion, Sun Valley, Idaho
  
• Promatora Comercializadora Turistica, S.A. de C.V.
  
• Promatora Cabo Real, S.A. de. C.V.
  • Cabo Real Resort, Los Cabos, Baja California Sur, Mexico
• Promociones Turisticas Banamex, S.A. de C.V.
  
• Psomas & Associates
  

• Quintex Group
  • Princeville Resort, Kaui, HI
  • Bel Aire Hotel, Beverly Hills, CA

• Rams Hills Country Club
  
• Ranch at East Fork
  
• Resort Communications, Inc.
  
• Resort Condominiums International
  
• Resort Interval, Inc
  
• Resort & Financial Services, Inc.
  
• Riviera Country Club
  • Pacific Palisades, CA
• Robert E. Woolley, Inc.
  • Las Hadas Resort, Manzanillo, Mexico
  • Karmina Palace Resort, Manzanillo, Mexico
• Rubin, Robert M.
  • The Bridge Golf Club, Bridgehampton, Long Island, New York
• Russian Tea Room
  

• Samaworld Management SDN
  
• San Jacinto
• Savings Association
  
• Sanyo Food Corporation of America
  • Yorba Linda Country Club
  • Lomas Santa Fe Country Club
  • Dove Canyon Country Club
  • Western Hills Country Club
• Score International
  
• Secretary of Finance of the Republic of Mexico
  
• Security Pacific National Bank
  
• Shapell Industries of Northern California
  • The Bridges at Gale Ranch, San Ramon, CA
• Sheraton Hotel Corporation
  • Sheraton Cancun Hotel, Cancun, Quintana Roo, Mexico
• SouPac Properties, Inc.
  • Dana Point Resort
• South Coast Builders/CFG
  
• Southmark Leisure Industries, Inc.
  • Stallion Springs Golf Club, Kern County, CA
• South Pacific Travel, Ltd.
  • Villa del Mar and Villa del Palmar
• Southwest Diversified, Inc.
  • Montanera Golf Club, Orinda, CA
• Sports Shinko Company Limited
  • La Costa Country Club, Carlsbad, CA
• SRS Management
  • Lajitas, The Ultimate Hideout, Texas
• State Street Bank & Trust Company
  
• Sun G. Wong Enterprises, Inc.
  • Deercreek Country Club, Sacramento, CA
• Sun Pacific Company
  • Malibu Country Club, Malibu Hills, CA
• Sun Trust Properties, Ltd.
  • Baja La Jolla, CA
• Surety Kohala Corporation
  • Kohala Preserve, Hawi, Big Island, HI

• Tortuga Vacation Club
  
• Toucan Services, LLC
  • Papagayo Resort, Costa Rica
• Tradition Club Associates, OLC
  • Tradition Golf Club, La Quinta, CA
• Transcontinental Development Corporation
  • Southshore Country Club at Lake Las Vegas, Las Vegas, NV
• Tribal Land Development Company
  
• TSM Investment Corporation
  • Round Hills Country Club, Danville, CA

• United Suites of America
  

• Vallarta Hotel Acquisition Company
  
• Valley Club
  • Sun Valley, Idaho
• Villa Hermosa
  
• Village Resorts, Inc.
  
• Vintage Club
  • Indian Wells, CA

• Warner Springs Partnership
  
• Washington Co., The (Dennis Washington)
  
• Wayne Wallick Golf Enterprises
  • Big Grizzly Golf & Country Club, Plumas County, CA
• Western Capital Corp.
  
• Woodlands Corporation
  • Woodlands Country Club, Houston, TX
• Woodside Hotels and Resorts Limited
  
  • Monterey Plaza Hotel, Monterey, CA

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