DUBAI DIVING & WATER SPORTS CENTRE L.L.C.

Sporting and Recreational Goods and Supplies Merchant Wholesalers

NAICS #42391 | This industry comprises establishments primarily engaged in the merchant wholesale distribution of sporting goods and accessories; billiard and pool supplies; sporting firearms and ammunition; and/or marine pleasure craft, equipment, and supplies. Merchant wholesale distribution of motor vehicles and trailers--are classified in Industry 423110, Automobile and Other Motor Vehicle Merchant Wholesalers; Merchant wholesale distribution of motorized passenger golf carts--are classified in Industry 423860, Transportation Equipment and Supplies (except Motor Vehicle) Merchant Wholesalers; and Merchant wholesale distribution of athletic apparel and athletic footwear--are classified in Industry Group 4243, Apparel, Piece Goods, and Notions Merchant Wholesalers.

Automotive Parts and Accessories Stores

NAICS #44131 | This industry comprises one or more of the following: (1) establishments known as automotive supply stores primarily engaged in retailing new, used, and/or rebuilt automotive parts and accessories; (2) automotive supply stores that are primarily engaged in both retailing automotive parts and accessories and repairing automobiles; and (3) establishments primarily engaged in retailing and installing automotive accessories. Retailing automotive parts and accessories via electronic home shopping, mail-order, or direct sale--are classified in Subsector 454, Nonstore Retailers; Retailing new or used tires--are classified in Industry 441320, Tire Dealers; and Repairing and replacing automotive parts, such as transmissions, mufflers, and brake linings (except establishments known as automotive supply stores)--are classified in Industry 81111, Automotive Mechanical and Electrical Repair and Maintenance.

Recreational Goods Rental

NAICS #532292 | This U.S. industry comprises establishments primarily engaged in renting recreational goods, such as bicycles, canoes, motorcycles, skis, sailboats, beach chairs, and beach umbrellas.

Golf Courses and Country Clubs

NAICS #71391 | This industry comprises (1) establishments primarily engaged in operating golf courses (except miniature) and (2) establishments primarily engaged in operating golf courses, along with dining facilities and other recreational facilities that are known as country clubs. These establishments often provide food and beverage services, equipment rental services, and golf instruction services. Operating driving ranges and miniature golf courses--are classified in Industry 713990, All Other Amusement and Recreation Industries; and Operating resorts where golf facilities are combined with accommodations--are classified in Industry Group 7211, Traveler Accommodation.

All Other Amusement and Recreation Industries

NAICS #71399 | This industry comprises establishments (except amusement parks and arcades; gambling industries; golf courses and country clubs; skiing facilities; marinas; fitness and recreational sports centers; and bowling centers) primarily engaged in providing recreational and amusement services. Establishments primarily engaged in operating amusement parks and arcades are classified in Industry Group 7131, Amusement Parks and Arcades; Establishments primarily engaged in operating gambling facilities (except casino hotels) or providing gambling services are classified in Industry Group 7132, Gambling Industries; Establishments primarily engaged in operating casino hotels are classified in Industry 721120, Casino Hotels; Establishments primarily engaged in operating golf courses (except miniature) and country clubs are classified in Industry 713910, Golf Courses and Country Clubs; Establishments primarily engaged in operating skiing facilities without hotel accommodation are classified in Industry 713920, Skiing Facilities; Establishments primarily engaged in operating resorts where recreational facilities are combined with lodging are classified in Industry Group 7211, Traveler Accommodation; Establishments primarily engaged in operating marinas are classified in Industry 713930, Marinas; Establishments primarily engaged in operating fitness and recreational sports centers are classified in Industry 713940, Fitness and Recreational Sports Centers; Establishments primarily engaged in operating bowling centers are classified in Industry 713950, Bowling Centers; Establishments primarily engaged in operating instructional camps, such as sports camps, fine arts camps, and computer camps, are classified in Sector 61, Educational Services, based on the nature of instruction; Independent athletes engaged in participating in sporting events before a paying audience are classified in U.S. Industry 711219, Other Spectator Sports; Independent athletes engaged in providing sports instruction without participating in sporting events before a paying audience are classified in Industry 611620, Sports and Recreation Instruction; Independent athletes exclusively engaged in endorsing products or making speeches are classified in Industry 711510, Independent Artists, Writers, and Performers; Establishments primarily engaged in providing scenic and sightseeing transportation are classified in Subsector 487, Scenic and Sightseeing Transportation; Aviation clubs primarily engaged in providing specialty air and flying services are classified in U.S. Industry 481219, Other Nonscheduled Air Transportation; Aviation clubs primarily engaged in advocating social and political causes are classified in U.S. Industry 813319, Other Social Advocacy Organizations; and Amateur, semiprofessional, or professional athletic associations or leagues are classified in Industry 813990, Other Similar Organizations (except Business, Professional, Labor, and Political Organizations).

Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance

NAICS #8113 |