They are all HQ'd in Canada only distributed out of Iowa. It is a large facility that has many products going out. The building owners are in NY City. All the teeth whitening companies are all one company and the Better Business Bureau of Desmoines, IA were no help except they gave me the web address for the Better bus. Bureau for Canada. They have charged my account even after I cancelled my business with them. They are constantly changing their phone numbers and name. It's not much but they hit my account for an extra $3.95 in misc. charges. My bank BOFA is awesome. BE SURE TO READ THE SMALL PRINT!!! Good Luck, Kathy