2. Parties to the Transaction

eKit.com, Inc. (eKit), a Delaware corporation, holds a certificate of public convenience and necessity (CPCN) authorizing the company to operate as a limited facilities-based interexchange carrier in California. eKit's principal place of business is located in Boston, Massachusetts.

eKit provides domestic telecommunications services within the United States, but primarily focuses on providing telecommunication services for international travelers. eKit provides integrated communications services, including mobile phones, subscriber identity module cards, global calling cards, internet calling, voicemail, text messaging and email solutions.

eKit has four subsidiaries: ekit.com UK Limited, KK ekit.com Japan, ekit.com (Isle of Man) Limited, and ekit.com Pty Ltd, which operates in Australia.

JTG, a company organized under the laws of Jersey in the United Kingdom, serves as a holding company for the government of the Bailiwick of Jersey. JT's principal place of business is located in St. Helier, Jersey. JT Group is not publicly traded and is wholly owned by the State of Jersey in the United Kingdom.

JTG owns several regional subsidiaries that provide internet and broadband services, mobile services, hosting and co-location services, and wholesale telecommunications services in Jersey. JTG does not directly provide telecommunications services in the United States and does not hold a CPCN authorizing the provision of telecommunications services in California.

JTUK is a wholly-owned subsidiary of JTG and was formed for the purpose of facilitating the transaction authorized in this decision. JTI is a wholly-owned subsidiary of JTUK and was organized under the laws of the State of Delaware for the purpose of facilitating the merger of eKit and JTI. Neither JTUK nor JTI are authorized to provide telecommunications services in the United States or any other country or holds a CPCN issued by this Commission.