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Northwest Mercantile Company Panama S.A. was formed in 1983. It was a type-B company mainly acting as intermediate holding company. In 1990 the company belonged to ASO Group and it had financial and investment activities.

Northampton Panama S.A. was formed in 1967 and it was a type -C company. It was an aviation company, (dormant). Parent company Denton Marine Panama S.A. In 1990 the company belongs 50% to Atol and the other 50% to ASO Group. The company was dissolved in 2006.

Norilan Inc. was formed in 1985. It was a type-B company mainly acting as intermediate holding company.

Nevis Panama S.A. was formed in 1970. It was a type-G company acting as passive company.

Nedway Panama S.A. was formed in 1954. It was a type-C company mainly engaged in real estate. After 1975 it converted to a type-A company, acting as holding company. Holding company with 1,000 bearer shares of Athina Roussel's patrimony (capital reserve received by Christina Onassis in 1975. ) In 1990 the company belongs to Corvallis Group.

Nairview Panama S.A. was formed in 1976. It was a type-C company mainly acting as vessel owning company. It owned the vessel Olympic Rainbow. In 1976 there was no issued share capital. The company Wenlock Panama S.A. was the sole stockholder in 1979, and the company Silverton Shipping Panama S.A. in 1986. In 1986 the company consolidated to A.S.O. Naviera Group. In 1990 the company belonged to ASO Group.

Moreno Shipping Company was formed in 1967. It was a type -C company mainly engaged in shipping. The company owned the vessel Olympic Dream . After 1975 the company passed to the Christina Onassis Group of companies owned by ATOL and managed by OMSA. After 1999 the ownership of Christina Onassis Group of Companies passed to her daughter Athina Onassis. The management of the companies was still held, separately from the Alexander S. Onassis Foundation Companies, until 1999.

Montserrado Transportation Company was formed in 1953. It was a type-C company mainly engaged in shipping and owner of the vessel Olympic Splendour.

Monterrey S.A. was formed in 1956. It was a type-C company mainly engaged in shipping and owner of the vessel Olympic Rider.

Montego Transportation Company was formed in 1973. It was a type-C company mainly engaged in shipping. It was a Liberian company without issued share capital. In 1979 - 1981 the vessel Olympic Star belonged to the company. In 1985 Olympic Star was sold to Ingleside Panama S.A. In 1991 Siverton Shipping Panama S.A. was the stockholder of the company.

Monrovia Transportation Company was formed in 1955. It was a type-C company mainly engaged in shipping and the owner of the vessel Olympic Challenger.

Moncton Marine Panama S.A. was formed in 1980. It was a type-C company mainly engaged in real estate.

Misiones S.A. was formed in 1951. It was a type-C company. It was an aviation company, (dormant). Parent company Denton Marine Panama S.A. In 1990 the company belongs 50% to Atol and the other 50% to ASO Group.

Mirastar Maritime Panama S.A. was formed in 1983. It was a type-C company mainly engaged in shipping as the owner of the vessel Olympic Mentor.

Milford Navigation Company Panama S.A. was formed 1963. It was a type-C company mainly engaged in shipping and owner of the vessel Olympic Glory. In 1963 Carolus S.A. was the registered agent. In 1981 A.S.O. Naviera Panama S.A. was the parent company. The vessel Olympic Glory was sold in 1983 to Ssangyong Corporation of Seoul.

Melbury Shipping Company Panama S.A. was formed in 1963. It was a type-C company mainly engaged in shipping and owner of the vessel Olympic Phaethon.