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Burke Blue

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uuid0029goh

Namestring
Burke Blue
Legal namestring
Burke Blue Hutchison Smith Zimmerman Burke & Marler, P.A.
Websiteurl
burkeblue.com
Company typeenum
Private
Founded yearint
1973
Descriptiontext

Burke Blue, formally Burke Blue Hutchison Smith Zimmerman Burke & Marler, P.A., is a full-service law firm headquartered in Panama City, Florida, with a second office in Panama City Beach. Founded in 1973 by five attorneys including Les W. Burke, the firm has operated continuously for over 50 years serving individuals, families, businesses, and government entities across Northwest Florida's Panhandle region (Bay, Walton, and Okaloosa Counties). The firm offers approximately 16 distinct practice areas, including real estate law, business law, estate planning/probate/wealth management, civil litigation and appeals, family law and divorce, government/environment/land use law, personal injury, taxation, banking and credit union law, bankruptcy/creditor representation, corporate governance, mediation and alternative dispute resolution, and development and construction law. The firm holds multiple Florida Bar Board Certified specialists (including Graham Clarke in Marital & Family Law and Natalie McSwane in City, County and Local Government) and Florida Supreme Court Certified mediators, with several attorneys rated AV Preeminent by Martindale-Hubbell. Long-standing relationships include serving as City Attorney for the City of Panama City and previously as County Attorney for Bay County and Walton County, along with engagements for banks/credit unions, resorts/condominium developers, and education and housing authorities across the region.

Operationally, the firm runs as a traditional professional services practice with approximately 35 team members distributed across the two physical offices. The technology stack is non-proprietary and confined to a website (burkeblue.com) with a contact form, plus standard professional social channels (Facebook, LinkedIn, YouTube); there are no AI/ML systems, mobile apps, public APIs, integrations, or data products disclosed. The revenue model is multi-stream and practice-area-dependent: (i) hourly billing and flat fees across real estate, business law, estate planning, litigation, family law, and government work via traditional professional services billing; (ii) contingency-fee billing for personal injury matters, where the client pays no out-of-pocket attorney fees and the firm is compensated as a percentage of any settlement or trial recovery; and (iii) transactional professional services for wealth management, estate planning, and succession work. New business is generated through direct office consultations, phone consultations, online contact forms, and a referral pipeline supported by 50+ years of regional reputation and community involvement rather than a formal digital or product-led growth motion.

Short descriptiontext

Burke Blue is a full-service Panama City, Florida law firm founded in 1973, serving individuals, businesses, and government entities across Northwest Florida through approximately 35 team members across real estate, business, estate planning, litigation, family law, and government practice areas.

Operating statusenum
Operating
Ownership categoryenum
Headcount rangeband
11–50
akta.pro rankint
HeadquartersPanama City, United States
HQ citystring
Panama City
HQ countrystring
United States
HQ regionstring
North America
Markets served

Serves global market

Offices2 records

Each record includes

City, Country, Type, Description, Source

Keyword5 values
legal services, real estate law, estate planning, family law, government law
Industry3 codes
PRIMARYBPAHAAAK
Family & Private Client (Trusts & Estates) Law
SECONDARYBPAHANAG
Litigation Support & Expert Witness (Valuation-Related)
SECONDARYBPAHAAAI
Mergers & Acquisitions (M&A) & Securities Law
NAICS code2 codes
  • Offices of Lawyers54111
  • Other Legal Services54119
SIC code1 code
  • Services-Legal Services8111
Product category
Legal Services
GTM motion1 record

Each record includes

Type, Description, Source

Revenue model3 records
1Contingency Fee (Personal Injury)
TypeTransaction Fee
Description

Personal injury cases handled on contingency fee basis - clients pay no out-of-pocket attorney fees; fees are taken from any recovery obtained through settlement or trial.

burkeblue.com
2Traditional Legal Services Billing
TypeSubscription Recurring
Description

Hourly billing and flat fees for various legal services including real estate, business law, estate planning, family law, litigation, and government law matters.

burkeblue.com
3Wealth Management Services
TypeProfessional Services
Description

Estate planning and wealth management legal services, including trust creation, asset protection planning, and succession planning.

burkeblue.com
Marketing channels5 records

Each record includes

Title, Type, Stage, Description, Source

Distribution channels3 records

Each record includes

Title, Type, Scope, Target buyer, Description, Source

Cost components5 values
Personnel, Operations, Infrastructure, Marketing or Sales, Technology or R&D
Pricing details1 tier
1Personal Injury - Contingency Fee
ModelOutcome Based/ PerformanceBilling cadencePay-as-you-go
Notes

No out-of-pocket fees during case handling; attorney fees deducted only from recovery obtained through settlement or trial. If no recovery, client pays no attorney fees.

burkeblue.com
GTM typeB2B and B2C
B2B and B2C
Offering typeServices
Services
Core offering1 text field

Burke Blue is a full-service law firm providing comprehensive legal counsel to individuals, families, businesses, and government entities throughout Northwest Florida. Core practice areas include real estate law, business law, estate planning and wealth management, civil litigation and mediation, family law, government/environmental/land use law, personal injury representation, banking and credit union law, and taxation counsel, delivered through two office locations in Panama City and Panama City Beach.

Differentiator
Functional benefit
Problem solved
Product overview1 text field

Burke Blue is a full-service law firm offering comprehensive legal services through multiple practice areas. The firm operates as a unified legal services platform with core service lines including Real Estate Law, Business Law, Estate Planning and Wealth Management, Civil Litigation and Mediation, Family Law, and Government/Environmental Law. Additional specialized services include Personal Injury representation, Taxation counsel, Banking and Credit Union law, Bankruptcy/Creditor Representation, Corporate Governance, Probate administration, Development and Construction Law, and Employment Law. The practice areas are integrated to provide clients comprehensive legal coverage across personal and business matters in the Northwest Florida region.

Product and service16 records
1Real Estate Law
CategoryReal Estate Legal Services
Description

Legal counsel and representation for real estate transactions, closings, development, and disputes throughout Northwest Florida, with deep condominium law expertise.

2Business Law
CategoryBusiness Legal Services
Description

Legal counsel for business formation, corporate governance, contracts, and business disputes, including shareholder agreements and corporate compliance.

3Estate Planning, Probate and Wealth Management
CategoryEstate Planning and Probate
Description

Comprehensive estate planning including wills, trusts, probate administration, asset protection strategies, and wealth management for individuals and families.

4Civil Litigation, Appeals, and Mediation
CategoryLitigation and ADR
Description

Litigation and alternative dispute resolution services for civil matters in state and federal courts, with Florida Supreme Court certified mediators on staff.

5Family Law
CategoryFamily Law
Description

Legal representation for divorce, child custody, adoption, and other family law matters, with a board-certified specialist in Marital and Family Law.

6Government, Environment and Land Use
CategoryGovernment Law
Description

Legal counsel for local government law, environmental compliance, zoning, land development, bond financing, and code enforcement, including service as County Attorney and City Attorney.

7Personal Injury Representation
CategoryPersonal Injury
Description

Legal representation for individuals injured due to negligence, including automobile accidents, slip and fall, and wrongful death cases, handled on a contingency fee basis.

8Mediation and Alternative Dispute Resolution
CategoryAlternative Dispute Resolution
Description

Florida Supreme Court certified mediation services for Circuit Civil disputes and family law matters.

9State and Federal Taxation
CategoryTax Law
Description

Tax planning and tax reduction services for estates and large transactions.

10Banking and Credit Unions
CategoryBanking Law
Description

Legal counsel for banking institutions, credit unions, and individuals facing banking issues.

11Bankruptcy and Creditor Representation
CategoryBankruptcy and Creditor Rights
Description

Legal representation for creditors during bankruptcy proceedings to protect their rights and claims.

12Corporate Governance
CategoryCorporate Law
Description

Legal counsel for corporate compliance, shareholder agreements, and internal corporate disputes.

13Wealth Management
CategoryWealth Management
Description

Asset protection and wealth management strategies including trusts, insurance, and legal entities.

14Probate
CategoryProbate
Description

Legal assistance navigating the probate process for transferring property after death.

15Development and Construction Law
CategoryConstruction Law
Description

Legal representation for developers and contractors in construction projects and disputes.

16Employment Law
CategoryEmployment Law
Description

Legal counsel for employers and employees on workplace matters including discrimination, contracts, and disputes.

Scale indicator4 records

Each record includes

Type, Value, Description, Source

Recent move7 records

Each record includes

Date, Type, Title, Description, Source

Expansion highlight6 records

Each record includes

Type, Description

Peers10 records
TypeBroad incumbent
Description

Florida-headquartered national law firm offering real estate, banking, government, litigation, and wealth management services. Comparable to Burke Blue in practice mix and Florida orientation but operating at national scale with deeper institutional resources.

TypeDirect peer
Description

Pensacola-based full-service Northwest Florida law firm serving individuals, businesses, and government entities with comparable practice area coverage including real estate, business law, litigation, and government law. Comparable to Burke Blue in size, regional focus, and full-service positioning.

TypeBroad incumbent
Description

Orlando-based full-service Florida law firm with strong real estate, land use, government, and litigation practices serving commercial clients throughout the state. Comparable to Burke Blue in serving as outside counsel to developers, lenders, and government entities, though at larger scale.

TypeBroad incumbent
Description

Major Florida-headquartered full-service law firm with offices across the state offering litigation, real estate, government, and estate planning services. Comparable to Burke Blue in core practice areas but at significantly larger scale with state-wide geographic coverage.

TypeBroad incumbent
Description

National law firm headquartered in Florida with deep regional presence, offering full-service coverage including real estate, government law, litigation, and trusts/estates. Comparable to Burke Blue across multiple practice areas but operating nationally with substantially greater resources.

TypeBroad incumbent
Description

Major national law firm with strong Florida office presence offering real estate, government, litigation, and wealth management services. Comparable to Burke Blue in practice coverage, particularly real estate development and government work, but at substantially larger scale.

TypeDirect peer
Description

One of the oldest and largest full-service law firms in Pensacola, serving the Northwest Florida Panhandle with deep practice coverage in business, real estate, litigation, and government law. Directly comparable to Burke Blue in regional footprint, clientele, and full-service model.

TypeBroad incumbent
Description

Larger Tampa-based full-service Florida law firm with overlapping practice areas including real estate, business law, litigation, banking, and government/land use. Comparable to Burke Blue in service mix but operates at greater scale and broader geographic reach within Florida.

TypeBroad incumbent
Description

Florida-based full-service law firm with state-wide coverage in real estate, government, litigation, banking, and trusts/estates. Comparable to Burke Blue across multiple practice areas but at meaningfully larger scale and broader geographic reach.

TypeBroad incumbent
Description

Historically a major Florida full-service law firm (now part of Nelson Mullins) with longstanding presence in real estate, banking, government, and estate planning practice areas serving Florida-based businesses and individuals. Comparable to Burke Blue in practice coverage and Florida orientation, though at much larger scale.

Market position
Strengths5 records

Each record includes

Headline, Details, Source

Weaknesses5 records

Each record includes

Headline, Details, Source

Competitive moat5 records

Each record includes

Type, Details

Key risks5 records

Each record includes

Headline, Details, Source

Key highlights7 records

Each record includes

Headline, Details, Source

Customer concentration

Classification, Details

Named customers10 records

Each record includes

Name, Industry, Type, Use case, Source, UUID

Segment3 records

Each record includes

Title, Type, Primary, Description, Pain point addressed, Use case, Source

Ideal customer profile3 records

Each record includes

Profile, Firmographic size, Sales motion, Sales cycle length, Buying structure, Purchase trigger, Buyer persona, Geography, Industry vertical, Primary use case, Description, Pain points, Evidence proof points, Target buyer

Technology focused
No
API detail
Has APIbool
No

Docs URL, Description

AI maturity
App detail

Has app

Core technology
Revenue estimate
Valuation estimate
Number of profiles
Profiles17 records

Each record includes

Name, Designation, Designation category, Overview, Profile commentary, Source

No data
No data
Funding overview

Funding stage, Last funding date, Total funding USD

Funding rounds

Each record includes

Round, Amount USD, Date, Pre money valuation, Total investors, Investors, News

Investors

Each record includes

Name, Type, Date of entry, Rounds participated, Website

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Each record includes

Name, Acquisition type, Announced date, Completed date, Status, Website, News

Investment

Each record includes

Name, Round, Announced date, Lead investor, Website, News

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Burke Blue

Legal Servicesburkeblue.com

Burke Blue is a full-service Panama City, Florida law firm founded in 1973, serving individuals, businesses, and government entities across Northwest Florida through approximately 35 team members across real estate, business, estate planning, litigation, family law, and government practice areas.

What Burke Blue does

Burke Blue, formally Burke Blue Hutchison Smith Zimmerman Burke & Marler, P.A., is a full-service law firm headquartered in Panama City, Florida, with a second office in Panama City Beach. Founded in 1973 by five attorneys including Les W. Burke, the firm has operated continuously for over 50 years serving individuals, families, businesses, and government entities across Northwest Florida's Panhandle region (Bay, Walton, and Okaloosa Counties). The firm offers approximately 16 distinct practice areas, including real estate law, business law, estate planning/probate/wealth management, civil litigation and appeals, family law and divorce, government/environment/land use law, personal injury, taxation, banking and credit union law, bankruptcy/creditor representation, corporate governance, mediation and alternative dispute resolution, and development and construction law. The firm holds multiple Florida Bar Board Certified specialists (including Graham Clarke in Marital & Family Law and Natalie McSwane in City, County and Local Government) and Florida Supreme Court Certified mediators, with several attorneys rated AV Preeminent by Martindale-Hubbell. Long-standing relationships include serving as City Attorney for the City of Panama City and previously as County Attorney for Bay County and Walton County, along with engagements for banks/credit unions, resorts/condominium developers, and education and housing authorities across the region.

Operationally, the firm runs as a traditional professional services practice with approximately 35 team members distributed across the two physical offices. The technology stack is non-proprietary and confined to a website (burkeblue.com) with a contact form, plus standard professional social channels (Facebook, LinkedIn, YouTube); there are no AI/ML systems, mobile apps, public APIs, integrations, or data products disclosed. The revenue model is multi-stream and practice-area-dependent: (i) hourly billing and flat fees across real estate, business law, estate planning, litigation, family law, and government work via traditional professional services billing; (ii) contingency-fee billing for personal injury matters, where the client pays no out-of-pocket attorney fees and the firm is compensated as a percentage of any settlement or trial recovery; and (iii) transactional professional services for wealth management, estate planning, and succession work. New business is generated through direct office consultations, phone consultations, online contact forms, and a referral pipeline supported by 50+ years of regional reputation and community involvement rather than a formal digital or product-led growth motion.

Burke Blue firmographics

Firmographics
Name
Burke Blue
Legal name
Burke Blue Hutchison Smith Zimmerman Burke & Marler, P.A.
Website
https://burkeblue.com
Company type
Private
Founded year
1973
Operating status
Operating
Headcount range
11–50 employees
Short description
Burke Blue is a full-service Panama City, Florida law firm founded in 1973, serving individuals, businesses, and government entities across Northwest Florida through approximately 35 team members across real estate, business, estate planning, litigation, family law, and government practice areas.
Ownership category
akta.pro rank

Burke Blue industry classification

Industry
Product category
Legal Services
NAICS
Offices of Lawyers (54111), Other Legal Services (54119)
SIC
Services-Legal Services (8111)
akta.pro industry
PRIMARYBPAHAAAK
Family & Private Client (Trusts & Estates) Law
SECONDARYBPAHANAG
Litigation Support & Expert Witness (Valuation-Related)
SECONDARYBPAHAAAI
Mergers & Acquisitions (M&A) & Securities Law

Keywords

  • Legal services
  • Real estate law
  • Estate planning
  • Family law
  • Government law

Where Burke Blue is headquartered

Location

Headquarters

HQ city
Panama City
HQ country
United States
HQ region
North America

Offices2 records

Markets served

Burke Blue business model

Business model
GTM type
B2B and B2C
Offering type
Services
Cost components
Personnel, Operations, Infrastructure, Marketing or Sales, Technology or R&D

Revenue model

  1. Contingency Fee (Personal Injury): Personal injury cases handled on contingency fee basis - clients pay no out-of-pocket attorney fees; fees are taken from any recovery obtained through settlement or trial.
  2. Traditional Legal Services Billing: Hourly billing and flat fees for various legal services including real estate, business law, estate planning, family law, litigation, and government law matters.
  3. Wealth Management Services: Estate planning and wealth management legal services, including trust creation, asset protection planning, and succession planning.

Pricing tiers

ModelBillingPrice
Outcome Based/ PerformancePay-as-you-goPersonal Injury - Contingency Fee

Go-to-market motion1 record

Distribution channels3 records

Marketing channels5 records

Burke Blue product offering

Product offering

Core offering

Burke Blue is a full-service law firm providing comprehensive legal counsel to individuals, families, businesses, and government entities throughout Northwest Florida. Core practice areas include real estate law, business law, estate planning and wealth management, civil litigation and mediation, family law, government/environmental/land use law, personal injury representation, banking and credit union law, and taxation counsel, delivered through two office locations in Panama City and Panama City Beach.

Product overview

Burke Blue is a full-service law firm offering comprehensive legal services through multiple practice areas. The firm operates as a unified legal services platform with core service lines including Real Estate Law, Business Law, Estate Planning and Wealth Management, Civil Litigation and Mediation, Family Law, and Government/Environmental Law. Additional specialized services include Personal Injury representation, Taxation counsel, Banking and Credit Union law, Bankruptcy/Creditor Representation, Corporate Governance, Probate administration, Development and Construction Law, and Employment Law. The practice areas are integrated to provide clients comprehensive legal coverage across personal and business matters in the Northwest Florida region.

Differentiator

Problem solved

Functional benefit

Products and services

  • Real Estate Law Legal counsel and representation for real estate transactions, closings, development, and disputes throughout Northwest Florida, with deep condominium law expertise.
  • Business Law Legal counsel for business formation, corporate governance, contracts, and business disputes, including shareholder agreements and corporate compliance.
  • Estate Planning, Probate and Wealth Management Comprehensive estate planning including wills, trusts, probate administration, asset protection strategies, and wealth management for individuals and families.
  • Civil Litigation, Appeals, and Mediation Litigation and alternative dispute resolution services for civil matters in state and federal courts, with Florida Supreme Court certified mediators on staff.
  • Family Law Legal representation for divorce, child custody, adoption, and other family law matters, with a board-certified specialist in Marital and Family Law.
  • Government, Environment and Land Use Legal counsel for local government law, environmental compliance, zoning, land development, bond financing, and code enforcement, including service as County Attorney and City Attorney.
  • Personal Injury Representation Legal representation for individuals injured due to negligence, including automobile accidents, slip and fall, and wrongful death cases, handled on a contingency fee basis.
  • Mediation and Alternative Dispute Resolution Florida Supreme Court certified mediation services for Circuit Civil disputes and family law matters.
  • State and Federal Taxation Tax planning and tax reduction services for estates and large transactions.
  • Banking and Credit Unions Legal counsel for banking institutions, credit unions, and individuals facing banking issues.
  • Bankruptcy and Creditor Representation Legal representation for creditors during bankruptcy proceedings to protect their rights and claims.
  • Corporate Governance Legal counsel for corporate compliance, shareholder agreements, and internal corporate disputes.
  • Wealth Management Asset protection and wealth management strategies including trusts, insurance, and legal entities.
  • Probate Legal assistance navigating the probate process for transferring property after death.
  • Development and Construction Law Legal representation for developers and contractors in construction projects and disputes.
  • Employment Law Legal counsel for employers and employees on workplace matters including discrimination, contracts, and disputes.

Companies that use Burke Blue

Customer profile

Named customers10 records

Segments3 records

Ideal customer profiles3 records

Burke Blue technology and API

Technology

Technology focussed No

API detail

Has API
No
API docs
API detail

Core technology

AI maturity

App detail

Burke Blue partnerships and signals

Strategic signal

Scale indicators4 records

Recent moves7 records

Expansion highlights6 records

Burke Blue competitors and assessment

Company assessment

Broad incumbents

  • Carlton Fields, P.A. Florida-headquartered national law firm offering real estate, banking, government, litigation, and wealth management services. Comparable to Burke Blue in practice mix and Florida orientation but operating at national scale with deeper institutional resources.
  • Lowndes, Drosdick, Doster, Kantor & Reed, P.A. Orlando-based full-service Florida law firm with strong real estate, land use, government, and litigation practices serving commercial clients throughout the state. Comparable to Burke Blue in serving as outside counsel to developers, lenders, and government entities, though at larger scale.
  • GrayRobinson, P.A. Major Florida-headquartered full-service law firm with offices across the state offering litigation, real estate, government, and estate planning services. Comparable to Burke Blue in core practice areas but at significantly larger scale with state-wide geographic coverage.
  • Akerman LLP: National law firm headquartered in Florida with deep regional presence, offering full-service coverage including real estate, government law, litigation, and trusts/estates. Comparable to Burke Blue across multiple practice areas but operating nationally with substantially greater resources.
  • Foley & Lardner LLP: Major national law firm with strong Florida office presence offering real estate, government, litigation, and wealth management services. Comparable to Burke Blue in practice coverage, particularly real estate development and government work, but at substantially larger scale.
  • Hill Ward Henderson: Larger Tampa-based full-service Florida law firm with overlapping practice areas including real estate, business law, litigation, banking, and government/land use. Comparable to Burke Blue in service mix but operates at greater scale and broader geographic reach within Florida.
  • Shutts & Bowen LLP: Florida-based full-service law firm with state-wide coverage in real estate, government, litigation, banking, and trusts/estates. Comparable to Burke Blue across multiple practice areas but at meaningfully larger scale and broader geographic reach.
  • Broad and Cassel (now Nelson Mullins): Historically a major Florida full-service law firm (now part of Nelson Mullins) with longstanding presence in real estate, banking, government, and estate planning practice areas serving Florida-based businesses and individuals. Comparable to Burke Blue in practice coverage and Florida orientation, though at much larger scale.

Direct peers

  • Clark Partington: Pensacola-based full-service Northwest Florida law firm serving individuals, businesses, and government entities with comparable practice area coverage including real estate, business law, litigation, and government law. Comparable to Burke Blue in size, regional focus, and full-service positioning.
  • Beggs & Lane: One of the oldest and largest full-service law firms in Pensacola, serving the Northwest Florida Panhandle with deep practice coverage in business, real estate, litigation, and government law. Directly comparable to Burke Blue in regional footprint, clientele, and full-service model.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat5 records

Key risks5 records

Key highlights7 records

Customer concentration

Burke Blue social profiles

Digital presence

Burke Blue financial estimates

Financial estimate

Revenue estimate

Valuation estimate

Burke Blue leadership team

Management profile

Number of profiles

Profiles17 records

Burke Blue funding detail

Funding detail

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

Burke Blue M&A and investment

M&A and investment

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Burke Blue

What does Burke Blue do?

Burke Blue is a full-service law firm providing comprehensive legal counsel to individuals, families, businesses, and government entities throughout Northwest Florida. Core practice areas include real estate law, business law, estate planning and wealth management, civil litigation and mediation, family law, government/environmental/land use law, personal injury representation, banking and credit union law, and taxation counsel, delivered through two office locations in Panama City and Panama City Beach.

Is Burke Blue a public or private company?

Burke Blue is a private company. It is classified as management employee owned and is currently operating.

When was Burke Blue founded?

Burke Blue was founded in 1973. It employs 11 to 50 people.

Where is Burke Blue based?

Burke Blue is headquartered in Panama City, United States, in the North America region.

How does Burke Blue make money?

Three revenue lines are on record. Contingency Fee (Personal Injury) is the primary driver. The others are traditional Legal Services Billing and wealth Management Services.

Who are Burke Blue's main competitors?

Broad incumbents on record are Carlton Fields, P.A., Lowndes, Drosdick, Doster, Kantor & Reed, P.A., GrayRobinson, P.A., Akerman LLP, Foley & Lardner LLP, Hill Ward Henderson, Shutts & Bowen LLP and Broad and Cassel (now Nelson Mullins). Direct peers are Clark Partington and Beggs & Lane.

Does Burke Blue have an API?

No public API is recorded for Burke Blue.

What industry is Burke Blue in?

Burke Blue's product category is Legal Services. Its primary akta.pro industry code is BPAHAAAK, Family & Private Client (Trusts & Estates) Law, with a secondary code of BPAHANAG, Litigation Support & Expert Witness (Valuation-Related). Its NAICS code is 54111 and its SIC code is 8111.

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