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Gardiner Miller Arnold LLP

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uuid004i443

Namestring
Gardiner Miller Arnold LLP
Legal namestring
Gardiner Miller Arnold LLP
Websiteurl
gmalaw.ca
Company typeenum
Private
Founded yearstring
-
Descriptiontext

Gardiner Miller Arnold LLP is a Toronto-based limited liability partnership operating from 390 Bay Street in the financial/courts district of downtown Toronto. The firm is staffed by approximately six lawyers — three partners (J. Robert Gardiner as Senior Partner, Gerald Miller as Managing Partner, and Mark Arnold as Litigation Counsel) plus three associates (Andrea Lusk, An Nguyen, Alex Young) — and is privately held with no external institutional ownership. Its defining positioning is the CondoLawyers™ brand, which signals that every lawyer in the firm is dedicated to condominium law; the firm self-identifies as one of only a handful of Ontario practices with a distinctive condo focus.

The firm operates five interlocking practice areas: condominium law, residential and commercial real estate, corporate and business law, litigation and dispute resolution, and wills and estates. The condominium practice is the strategic anchor, serving condo boards, property managers, and owners with general counsel work, by-law drafting, construction-defect litigation, lien collection, AGM chairing, and dispute resolution. Real estate is delivered through a systematized process supporting residential purchase/sale closings, with adjacent digital tools including an Ontario and Toronto Land Transfer Tax Calculator and a flat-fee company incorporation product at $650. The litigation practice carries Mark Arnold's certified specialist designation and has handled matters up to a $107 million judgment against Iran for families of Flight PS752 victims. The firm's content footprint — 11 books, 400+ legal articles, 85+ seminars, and the Ontario Condo Law Blog — is centered on condominium law and serves as the primary top-of-funnel channel.

The revenue model is professional-services billing, predominantly hourly, supplemented by flat-fee incorporation services, fixed real-estate disbursements of approximately $550-$650, title-insurance referral fees of $100 from Stewart Title, and transaction-fee-style credit card processing via a self-serve online payment portal. Customer concentration is diversified across four vertical/use-case segments (condo, real estate, business, wills/estates) plus litigation as a fifth, with no disclosed enterprise anchors and no revenue figures in the source material. Geographic operations are contractually restricted to Ontario, and the firm carries no disclosed AI, software, or proprietary technology stack beyond standard CMS, blog, payment, and calculator tooling.

Short descriptiontext

Gardiner Miller Arnold LLP is a Toronto-based law firm of approximately six lawyers specializing in Ontario condominium law, with adjacent practices in residential real estate, corporate/business law, wills and estates, and civil litigation, serving condo boards, property managers, residential buyers and sellers, and SMB clients across Ontario.

Operating statusenum
Operating
Ownership categoryenum
Headcount rangeband
1–10
akta.pro rankint
HeadquartersToronto, Canada
HQ citystring
Toronto
HQ countrystring
Canada
HQ regionstring
North America
Markets served

Serves global market

Offices2 records

Each record includes

City, Country, Type, Description, Source

Keyword5 values
condominium law services, real estate law, business law services, civil litigation services, wills and estates law
Industry1 code
1Real Estate & Construction Law
CodeBPAHAAAEPrimaryYes
NAICS code1 code
  • Offices of Lawyers541110
SIC code1 code
  • Services-Legal Services8111
Product category
Legal Services
GTM motion1 record

Each record includes

Type, Description, Source

Revenue model4 records
1Legal Services - Hourly Billing
TypeProfessional Services
Description

Standard legal services billed at hourly rates for most matters including litigation, business law, wills and estates, and condominium law matters.

gmalaw.ca
2Incorporation Services - Flat Fee
TypeOne Time License
Description

Company incorporation services offered at a flat fee of $650 plus disbursements and GST/HST.

gmalaw.ca
3Real Estate Transaction Services
TypeProfessional Services
Description

Residential real estate transactions with fixed disbursement costs of approximately $550-$650, excluding legal fees.

gmalaw.ca
4Online Payment Processing
TypeTransaction Fee
Description

Accepts credit card payments (MasterCard, Visa) for invoice payments and retainers through their online payment system.

gmalaw.ca
Marketing channels6 records

Each record includes

Title, Type, Stage, Description, Source

Distribution channels4 records

Each record includes

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

Cost components4 values
Personnel, Operations, Marketing or Sales, Technology or R&D
Pricing details3 tiers
1Company Incorporation - Flat Fee
ModelOne time/ perpetual licenseBilling cadenceMulti-year contract
Notes

$650.00 legal fees (flat fee), $560.00 estimated disbursements, $157.30 GST/HST (13%), Total: $1,367.30

gmalaw.ca
2Real Estate Purchase Disbursements
ModelUnit PricingBilling cadencePay-as-you-go
Notes

Approximately $550-$650 for due diligence searches and processing (title searches $100-$150 each, couriers, government fees)

gmalaw.ca
3Real Estate Closing Costs Estimate
ModelOtherBilling cadencePay-as-you-go
Notes

Budget 3.0% to 4.0% of purchase price for closing costs (land transfer tax, legal fees and disbursements and adjustments), plus down payment

gmalaw.ca
GTM typeB2B
B2B
Offering typeServices
Services
Core offering1 text field

Gardiner Miller Arnold LLP is a Toronto Bay Street law firm offering five interconnected practice areas: condominium law (their flagship specialty branded as CondoLawyers™), real estate law, business law, litigation and dispute resolution, and wills and estates law. All lawyers within the firm hold the CondoLawyers™ designation, making the firm one of only a handful of Ontario law firms with this distinctive condo-law specialization. The firm serves condominium corporations, boards, property managers, real estate buyers and sellers, business owners, and individuals across Ontario.

Differentiator
Functional benefit
Problem solved
Quantifiable outcome1 value
  • $107,000,000 judgment obtained against Iran for families of Flight PS752 victims
Product overview1 text field

Gardiner Miller Arnold LLP is a Toronto-based law firm offering a unified suite of legal services with a distinctive focus on condominium law. The firm operates five interconnected practice areas: Condominium Law Services (their flagship specialty branded as CondoLawyers™), Real Estate Law Services, Business Law Services, Litigation and Dispute Resolution Services, and Wills and Estates Law Services. These core offerings are supplemented by digital tools including an Online Payment System, Land Transfer Tax Calculator, Company Incorporation Services, and the Ontario Condo Law Blog as an educational resource.

Product and service6 records
1Condominium Law Services
CategoryCondominium Law
Description

Specialized condominium law practice providing legal counsel to condominium corporations, boards, property managers and owners, including general counsel, contract negotiation, construction deficiency litigation, by-law drafting, dispute resolution, mediation, arbitration, AGM chairing, and lien collection. Branded as CondoLawyers™.

2Real Estate Law Services
CategoryReal Estate Law
Description

Residential and commercial real estate legal services including title certification, purchase and sale transactions, mortgage preparation and registration, land transfer tax calculations, and representation in real estate disputes, delivered through a systematized process.

3Business Law Services
CategoryBusiness Law
Description

Full-service corporate and commercial legal practice assisting with business formation, borrowing, buying and selling businesses, employment matters, business reorganization, e-commerce, and international business operations.

4Litigation and Dispute Resolution Services
CategoryLitigation
Description

Commercial and civil litigation representation before Federal and Provincial courts, administrative boards and tribunals, including alternative dispute resolution through arbitration and mediation for business, construction, real estate, and other disputes.

5Wills and Estates Law Services
CategoryWills and Estates Law
Description

Estate planning and administration services including will preparation, codicils, powers of attorney, living wills, estate administration, probate, and estate dispute resolution with options for document safekeeping.

6Company Incorporation Services
CategoryBusiness Law
Description

Company incorporation service handling Articles of Incorporation filing, NUANS name searches, and provincial or federal incorporation at a flat fee of $650 plus disbursements.

Scale indicator6 records

Each record includes

Type, Value, Description, Source

Partnership2 partners
Strategic tierCoreTypeStrategic or Co-development Partner
Description

GMA maintains close working relationship with ACMO. Bob Gardiner co-chaired ACMO's Government and Legal Committee, chaired ACMO/CCI Joint Recommendations Committee, and drafted 180 improvement proposals for Condominium Act revisions. Andrea Lusk received ACMO's Associate of the Year Award in 2018.

Strategic tierCoreTypeStrategic or Co-development Partner
Description

Bob Gardiner served as President of CCI (Toronto & Area) and chaired its Legislative Committee and Education Committee. He initiated the annual ACMO/CCI Condo Conference and developed CCI-Toronto's CondoVoice Magazine.

Recent move6 records

Each record includes

Date, Type, Title, Description, Source

Expansion highlight5 records

Each record includes

Type, Description

Peers10 records
TypeRegional player
Description

Ottawa-based full-service law firm with a condominium law practice serving Eastern Ontario condo boards. Comparable in practice scope to GMA but operates primarily in a different geographic market.

TypeDirect peer
Description

Ontario-based law firm with a recognized condominium law practice serving condo corporations and property managers across the Greater Toronto Area. Closely comparable to GMA in client focus and service mix.

TypeBroad incumbent
Description

Major Canadian national law firm with a deep real estate and condominium development practice. Overlaps with GMA's real estate and condo practice areas, particularly for institutional and developer clients.

TypeDirect peer
Description

Major Canadian law firm with a well-established and prominent condominium law practice serving Ontario condo boards and property managers. Direct competitor to GMA's flagship condo practice, with deeper bench and broader geographic footprint.

TypeBroad incumbent
Description

One of Canada's largest national law firms with a condominium law practice alongside broad corporate, real estate, and litigation services. Serves many of the same Ontario condo clients as GMA, but at much larger scale.

TypeDirect peer
Description

Toronto law firm with a condominium law practice serving condo corporations, property managers, and developers. Comparable client base and practice scope to GMA's condo practice.

TypeDirect peer
Description

Ontario law firm specializing in condominium law with service offerings closely comparable to GMA's condo practice, including representation of condo boards and property managers.

TypeDirect peer
Description

Toronto-based law firm with a dedicated condominium law group serving condo boards, developers, and property managers. Comparable to GMA in condo law focus, though larger and more diversified across other practice areas.

TypeDirect peer
Description

Toronto-based full-service law firm with a recognized condominium law practice. Comparable to GMA in serving condo boards and managers across the GTA, with a broader service portfolio.

TypeDirect peer
Description

Ontario boutique law firm with a dedicated condominium law practice serving condo corporations and property managers. Comparable in size and service mix to GMA.

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 risks6 records

Each record includes

Headline, Details, Source

Key highlights7 records

Each record includes

Headline, Details, Source

Customer concentration

Classification, Details

Named customers3 records

Each record includes

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

Segment5 records

Each record includes

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

Ideal customer profile5 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
Profiles6 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 →

Gardiner Miller Arnold LLP

Legal Servicesgmalaw.ca

Gardiner Miller Arnold LLP is a Toronto-based law firm of approximately six lawyers specializing in Ontario condominium law, with adjacent practices in residential real estate, corporate/business law, wills and estates, and civil litigation, serving condo boards, property managers, residential buyers and sellers, and SMB clients across Ontario.

What Gardiner Miller Arnold LLP does

Gardiner Miller Arnold LLP is a Toronto-based limited liability partnership operating from 390 Bay Street in the financial/courts district of downtown Toronto. The firm is staffed by approximately six lawyers — three partners (J. Robert Gardiner as Senior Partner, Gerald Miller as Managing Partner, and Mark Arnold as Litigation Counsel) plus three associates (Andrea Lusk, An Nguyen, Alex Young) — and is privately held with no external institutional ownership. Its defining positioning is the CondoLawyers™ brand, which signals that every lawyer in the firm is dedicated to condominium law; the firm self-identifies as one of only a handful of Ontario practices with a distinctive condo focus.

The firm operates five interlocking practice areas: condominium law, residential and commercial real estate, corporate and business law, litigation and dispute resolution, and wills and estates. The condominium practice is the strategic anchor, serving condo boards, property managers, and owners with general counsel work, by-law drafting, construction-defect litigation, lien collection, AGM chairing, and dispute resolution. Real estate is delivered through a systematized process supporting residential purchase/sale closings, with adjacent digital tools including an Ontario and Toronto Land Transfer Tax Calculator and a flat-fee company incorporation product at $650. The litigation practice carries Mark Arnold's certified specialist designation and has handled matters up to a $107 million judgment against Iran for families of Flight PS752 victims. The firm's content footprint — 11 books, 400+ legal articles, 85+ seminars, and the Ontario Condo Law Blog — is centered on condominium law and serves as the primary top-of-funnel channel.

The revenue model is professional-services billing, predominantly hourly, supplemented by flat-fee incorporation services, fixed real-estate disbursements of approximately $550-$650, title-insurance referral fees of $100 from Stewart Title, and transaction-fee-style credit card processing via a self-serve online payment portal. Customer concentration is diversified across four vertical/use-case segments (condo, real estate, business, wills/estates) plus litigation as a fifth, with no disclosed enterprise anchors and no revenue figures in the source material. Geographic operations are contractually restricted to Ontario, and the firm carries no disclosed AI, software, or proprietary technology stack beyond standard CMS, blog, payment, and calculator tooling.

Gardiner Miller Arnold LLP firmographics

Firmographics
Name
Gardiner Miller Arnold LLP
Legal name
Gardiner Miller Arnold LLP
Website
https://gmalaw.ca
Company type
Private
Operating status
Operating
Headcount range
1–10 employees
Short description
Gardiner Miller Arnold LLP is a Toronto-based law firm of approximately six lawyers specializing in Ontario condominium law, with adjacent practices in residential real estate, corporate/business law, wills and estates, and civil litigation, serving condo boards, property managers, residential buyers and sellers, and SMB clients across Ontario.
Ownership category
akta.pro rank

Gardiner Miller Arnold LLP industry classification

Industry
Product category
Legal Services
NAICS
Offices of Lawyers (541110)
SIC
Services-Legal Services (8111)
akta.pro primary industry
Real Estate & Construction Law (BPAHAAAE)

Keywords

  • Condominium law services
  • Real estate law
  • Business law services
  • Civil litigation services
  • Wills and estates law

Where Gardiner Miller Arnold LLP is headquartered

Location

Headquarters

HQ city
Toronto
HQ country
Canada
HQ region
North America

Offices2 records

Markets served

Gardiner Miller Arnold LLP business model

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

Revenue model

  1. Legal Services - Hourly Billing: Standard legal services billed at hourly rates for most matters including litigation, business law, wills and estates, and condominium law matters.
  2. Incorporation Services - Flat Fee: Company incorporation services offered at a flat fee of $650 plus disbursements and GST/HST.
  3. Real Estate Transaction Services: Residential real estate transactions with fixed disbursement costs of approximately $550-$650, excluding legal fees.
  4. Online Payment Processing: Accepts credit card payments (MasterCard, Visa) for invoice payments and retainers through their online payment system.

Pricing tiers

ModelBillingPrice
One time/ perpetual licenseMulti-year contractCompany Incorporation - Flat Fee
Unit PricingPay-as-you-goReal Estate Purchase Disbursements
OtherPay-as-you-goReal Estate Closing Costs Estimate

Go-to-market motion1 record

Distribution channels4 records

Marketing channels6 records

Gardiner Miller Arnold LLP product offering

Product offering

Core offering

Gardiner Miller Arnold LLP is a Toronto Bay Street law firm offering five interconnected practice areas: condominium law (their flagship specialty branded as CondoLawyers™), real estate law, business law, litigation and dispute resolution, and wills and estates law. All lawyers within the firm hold the CondoLawyers™ designation, making the firm one of only a handful of Ontario law firms with this distinctive condo-law specialization. The firm serves condominium corporations, boards, property managers, real estate buyers and sellers, business owners, and individuals across Ontario.

Product overview

Gardiner Miller Arnold LLP is a Toronto-based law firm offering a unified suite of legal services with a distinctive focus on condominium law. The firm operates five interconnected practice areas: Condominium Law Services (their flagship specialty branded as CondoLawyers™), Real Estate Law Services, Business Law Services, Litigation and Dispute Resolution Services, and Wills and Estates Law Services. These core offerings are supplemented by digital tools including an Online Payment System, Land Transfer Tax Calculator, Company Incorporation Services, and the Ontario Condo Law Blog as an educational resource.

Differentiator

Problem solved

Functional benefit

Products and services

  • Condominium Law Services Specialized condominium law practice providing legal counsel to condominium corporations, boards, property managers and owners, including general counsel, contract negotiation, construction deficiency litigation, by-law drafting, dispute resolution, mediation, arbitration, AGM chairing, and lien collection. Branded as CondoLawyers™.
  • Real Estate Law Services Residential and commercial real estate legal services including title certification, purchase and sale transactions, mortgage preparation and registration, land transfer tax calculations, and representation in real estate disputes, delivered through a systematized process.
  • Business Law Services Full-service corporate and commercial legal practice assisting with business formation, borrowing, buying and selling businesses, employment matters, business reorganization, e-commerce, and international business operations.
  • Litigation and Dispute Resolution Services Commercial and civil litigation representation before Federal and Provincial courts, administrative boards and tribunals, including alternative dispute resolution through arbitration and mediation for business, construction, real estate, and other disputes.
  • Wills and Estates Law Services Estate planning and administration services including will preparation, codicils, powers of attorney, living wills, estate administration, probate, and estate dispute resolution with options for document safekeeping.
  • Company Incorporation Services Company incorporation service handling Articles of Incorporation filing, NUANS name searches, and provincial or federal incorporation at a flat fee of $650 plus disbursements.

Quantifiable outcome

  • $107,000,000 judgment obtained against Iran for families of Flight PS752 victims

Companies that use Gardiner Miller Arnold LLP

Customer profile

Named customers3 records

Segments5 records

Ideal customer profiles5 records

Gardiner Miller Arnold LLP technology and API

Technology

Technology focussed No

API detail

Has API
No
API docs
API detail

Core technology

AI maturity

App detail

Gardiner Miller Arnold LLP partnerships and signals

Strategic signal

Partnerships

Two partnerships are on record, tiered core.

  • Association of Condominium Managers of Ontario (ACMO)coreStrategic or Co-development PartnerGMA maintains close working relationship with ACMO. Bob Gardiner co-chaired ACMO's Government and Legal Committee, chaired ACMO/CCI Joint Recommendations Committee, and drafted 180 improvement proposals for Condominium Act revisions. Andrea Lusk received ACMO's Associate of the Year Award in 2018.
  • Canadian Condominium Institute (CCI-Toronto)coreStrategic or Co-development PartnerBob Gardiner served as President of CCI (Toronto & Area) and chaired its Legislative Committee and Education Committee. He initiated the annual ACMO/CCI Condo Conference and developed CCI-Toronto's CondoVoice Magazine.

Scale indicators6 records

Recent moves6 records

Expansion highlights5 records

Gardiner Miller Arnold LLP competitors and assessment

Company assessment

Regional players

  • Nelligan O'Brien Payne LLP: Ottawa-based full-service law firm with a condominium law practice serving Eastern Ontario condo boards. Comparable in practice scope to GMA but operates primarily in a different geographic market.

Direct peers

  • Shibley Righton LLP: Ontario-based law firm with a recognized condominium law practice serving condo corporations and property managers across the Greater Toronto Area. Closely comparable to GMA in client focus and service mix.
  • Miller Thomson LLP: Major Canadian law firm with a well-established and prominent condominium law practice serving Ontario condo boards and property managers. Direct competitor to GMA's flagship condo practice, with deeper bench and broader geographic footprint.
  • Fogler, Rubinoff LLP: Toronto law firm with a condominium law practice serving condo corporations, property managers, and developers. Comparable client base and practice scope to GMA's condo practice.
  • Elia Associates: Ontario law firm specializing in condominium law with service offerings closely comparable to GMA's condo practice, including representation of condo boards and property managers.
  • Aird & Berlis LLP: Toronto-based law firm with a dedicated condominium law group serving condo boards, developers, and property managers. Comparable to GMA in condo law focus, though larger and more diversified across other practice areas.
  • Torkin Manes LLP: Toronto-based full-service law firm with a recognized condominium law practice. Comparable to GMA in serving condo boards and managers across the GTA, with a broader service portfolio.
  • Houser Henry & Syron LLP: Ontario boutique law firm with a dedicated condominium law practice serving condo corporations and property managers. Comparable in size and service mix to GMA.

Broad incumbents

  • McCarthy Tétrault LLP: Major Canadian national law firm with a deep real estate and condominium development practice. Overlaps with GMA's real estate and condo practice areas, particularly for institutional and developer clients.
  • Borden Ladner Gervais LLP (BLG): One of Canada's largest national law firms with a condominium law practice alongside broad corporate, real estate, and litigation services. Serves many of the same Ontario condo clients as GMA, but at much larger scale.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat5 records

Key risks6 records

Key highlights7 records

Customer concentration

Gardiner Miller Arnold LLP social profiles

Digital presence

Gardiner Miller Arnold LLP financial estimates

Financial estimate

Revenue estimate

Valuation estimate

Gardiner Miller Arnold LLP leadership team

Management profile

Number of profiles

Profiles6 records

Gardiner Miller Arnold LLP funding detail

Funding detail

Funding overview

Funding rounds

Investors

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

Gardiner Miller Arnold LLP 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 Gardiner Miller Arnold LLP

What does Gardiner Miller Arnold LLP do?

Gardiner Miller Arnold LLP is a Toronto Bay Street law firm offering five interconnected practice areas: condominium law (their flagship specialty branded as CondoLawyers™), real estate law, business law, litigation and dispute resolution, and wills and estates law. All lawyers within the firm hold the CondoLawyers™ designation, making the firm one of only a handful of Ontario law firms with this distinctive condo-law specialization. The firm serves condominium corporations, boards, property managers, real estate buyers and sellers, business owners, and individuals across Ontario.

Is Gardiner Miller Arnold LLP a public or private company?

Gardiner Miller Arnold LLP is a private company. It is classified as management employee owned and is currently operating.

When was Gardiner Miller Arnold LLP founded?

Gardiner Miller Arnold LLP was founded in -1. It employs 1 to 10 people.

Where is Gardiner Miller Arnold LLP based?

Gardiner Miller Arnold LLP is headquartered in Toronto, Canada, in the North America region.

How does Gardiner Miller Arnold LLP make money?

Four revenue lines are on record. Legal Services - Hourly Billing is the primary driver. The others are incorporation Services - Flat Fee, real Estate Transaction Services and online Payment Processing.

Who are Gardiner Miller Arnold LLP's main competitors?

Nelligan O'Brien Payne LLP is listed as a regional player. Direct peers are Shibley Righton LLP, Miller Thomson LLP, Fogler, Rubinoff LLP, Elia Associates, Aird & Berlis LLP, Torkin Manes LLP and Houser Henry & Syron LLP. Broad incumbents are McCarthy Tétrault LLP and Borden Ladner Gervais LLP (BLG).

Does Gardiner Miller Arnold LLP have an API?

No public API is recorded for Gardiner Miller Arnold LLP.

What industry is Gardiner Miller Arnold LLP in?

Gardiner Miller Arnold LLP's product category is Legal Services. Its primary akta.pro industry code is BPAHAAAE, Real Estate & Construction Law. Its NAICS code is 541110 and its SIC code is 8111.

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