Hu-Friedy Mfg. Co., LLC
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Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.
Centers for Medicare & Medicaid Services, Open Payments
These records are submitted to CMS and attested to by the reporting companies. CMS publishes them as reported; this site mirrors them without independent verification.
Figures reflect General Payments this manufacturer or GPO reported to CMS. Research and Ownership/Investment payments are separate datasets and are not included here.
CMS updates this data on an annual cycle, and corrections or successful disputes made at CMS may not yet appear here. The official CMS record is authoritative for the current state.
Page 6 of 49; records 251–300 of 2442 matching records. This page contains 50 records (maximum 50), not the full filtered export. Use the CSV download for all matching records.
IndustryPayments · General Payments
Hu-Friedy Mfg. Co., LLC
CMS reporting company ID 100000005588
General Payments, PY2024; Recipient scope: All recipient types; Nature of payment: All payment types
Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00
Page 6 of 49; records 251–300 of 2442 matching records. This page contains 50 records (maximum 50), not the full filtered export.
Filtered page: https://industrypayments.org/company/100000005588?year=2024&recipient=all&page=6#records-h
CMS source: https://openpaymentsdata.cms.gov/dataset/e6b17c6a-2534-4207-a4a1-6746a14911ff
Cite these filtered records
The citation includes this program year, filters, data edition, and page of results.
- Plain
- Hu-Friedy Mfg. Co., LLC, CMS reporting company ID 100000005588. General Payments, PY2024; Recipient scope: All recipient types; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 6 of 49; records 251–300 of 2442 matching records. This page contains 50 records (maximum 50), not the full filtered export. IndustryPayments. https://industrypayments.org/company/100000005588?year=2024&recipient=all&page=6#records-h. Source: https://openpaymentsdata.cms.gov/dataset/e6b17c6a-2534-4207-a4a1-6746a14911ff.
- APA 7
- IndustryPayments. (2026). Hu-Friedy Mfg. Co., LLC, CMS reporting company ID 100000005588. General Payments, PY2024; Recipient scope: All recipient types; Nature of payment: All payment types. Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00. Page 6 of 49; records 251–300 of 2442 matching records. This page contains 50 records (maximum 50), not the full filtered export. [Filtered data set page]. https://industrypayments.org/company/100000005588?year=2024&recipient=all&page=6#records-h. Source: https://openpaymentsdata.cms.gov/dataset/e6b17c6a-2534-4207-a4a1-6746a14911ff.
- Bluebook
- Hu-Friedy Mfg. Co., LLC, CMS reporting company ID 100000005588, IndustryPayments, General Payments, PY2024; Recipient scope: All recipient types; Nature of payment: All payment types (Data edition: cms-20260630-workflow-20261105-v2; CMS publication: 2026-06-30; records imported: 2026-11-05T09:06:52.159882+00:00). Page 6 of 49; records 251–300 of 2442 matching records. This page contains 50 records (maximum 50), not the full filtered export. Source: https://openpaymentsdata.cms.gov/dataset/e6b17c6a-2534-4207-a4a1-6746a14911ff. https://industrypayments.org/company/100000005588?year=2024&recipient=all&page=6#records-h.
Centers for Medicare & Medicaid Services, Open Payments
Citation formats are provided for reference; check the requirements of your publication.
Payment records · PY2024
Date, newest first, then reporting company; values as published by CMS.
General Payments · PY2024 · All recipient types · CMS publication 2026-06-30
2,442 matching records · $554,100.02 reported total · 0 disputed
Nature of payment: All payment types
Records imported here (UTC).
Download all 2,442 matching records (CSV)
CSV includes CMS record IDs, source and publication dates, the data edition, and a link to these filters. Formula-like text cells are prefixed with an apostrophe for spreadsheet safety.
Showing records 251–300 of 2,442.
| Recipient | Paying entity | Amount | Date | Nature of payment | Dispute status | Publication flags | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|---|---|
| KATHRYN STAHLHUTH HOLTHAUS Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/17/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523480 | CMS |
| KATHRYN STAHLHUTH HOLTHAUS Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $50.00 | 11/17/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523482 | CMS |
| LAUREN H LE Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/16/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128526139 | CMS |
| LEE M LICHTENSTEIN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $17.70 | 11/15/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128521972 | CMS |
| LOUDJINE JEAN-MICHEL Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/15/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523488 | CMS |
| CHARLES A DAVIS Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $29.95 | 11/15/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525099 | CMS |
| CORY ALLEN FORTSON Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $234.62 | 11/15/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525957 | CMS |
| EDWARD P ALLEN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $4,000.00 | 11/14/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128521554 | CMS |
| MARIA C WYTKO Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/14/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523656 | CMS |
| ALEX BLAKE JARRETT Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $82.74 | 11/14/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128524913 | CMS |
| MICHAEL P JOYCE Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $37.40 | 11/14/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525577 | CMS |
| NATALIE ANN MCGRAW-PAPOULIAS Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $69.37 | 11/14/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525625 | CMS |
| FREDERICK R FAUSTINI Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $32.41 | 11/13/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128521968 | CMS |
| AMY L GUCCIONE Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $32.40 | 11/13/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128521970 | CMS |
| EMILY NELSON Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $43.40 | 11/13/2024 | Food and Beverage | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128522080 | CMS |
| LESLIE-ANNE FITZPATRICK Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128522290 | CMS |
| JEFFREY ANDERSON NEAL Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128522672 | CMS |
| JEFFREY D CORBETT Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523410 | CMS |
| SIRETHON RITA KENGSKOOL Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $50.00 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523424 | CMS |
| SIRETHON RITA KENGSKOOL Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523426 | CMS |
| MARIA C WYTKO Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523654 | CMS |
| AMIT BATRA Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $314.62 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128524993 | CMS |
| AMIT BATRA Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $164.12 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128524995 | CMS |
| JASON RANDALL MOUNTS Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $86.70 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525373 | CMS |
| JASON RANDALL MOUNTS Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $86.70 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525375 | CMS |
| JASON VETTRAINO Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $84.12 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525377 | CMS |
| JASON VETTRAINO Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $84.12 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525379 | CMS |
| ROBERT L ADELMAN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $68.90 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525711 | CMS |
| SHEILA AHADIAN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $267.06 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525801 | CMS |
| SUZANNE K PORT Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $314.62 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525861 | CMS |
| SUZANNE K PORT Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $164.12 | 11/13/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525863 | CMS |
| KATELYN CHEYENNE MEANS Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/12/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128522094 | CMS |
| AMANDA B PATTERSON Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/12/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128522252 | CMS |
| TIMOTHY DAVID PETTY Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/12/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523578 | CMS |
| TIMOTHY DAVID PETTY Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $50.00 | 11/12/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523580 | CMS |
| BRADLEY LANCE Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $55.70 | 11/12/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525053 | CMS |
| DAVID ANDREW BURNS Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $86.05 | 11/12/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525133 | CMS |
| EVAN KRAUSE Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $114.75 | 11/12/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525269 | CMS |
| KAMMIE CONRAD D'ANDREA Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/11/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523412 | CMS |
| JOSHUA D FRIEDMAN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/11/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523456 | CMS |
| MARK RICHARD MORGAN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $50.00 | 11/11/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523548 | CMS |
| MARK RICHARD MORGAN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/11/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523550 | CMS |
| MARK RICHARD MORGAN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $50.00 | 11/11/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523552 | CMS |
| MARK RICHARD MORGAN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/11/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523554 | CMS |
| STEVEN MARK MORGAN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $50.00 | 11/11/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523556 | CMS |
| STEVEN MARK MORGAN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/11/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523558 | CMS |
| STEVEN MARK MORGAN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $50.00 | 11/11/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523560 | CMS |
| STEVEN MARK MORGAN Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $25.00 | 11/11/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128523562 | CMS |
| DAVID BITCHATCHI Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $218.31 | 11/11/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525129 | CMS |
| DAVID BITCHATCHI Physician / non-physician practitioner | Hu-Friedy Mfg. Co., LLC | $218.31 | 11/11/2024 | Education | No dispute reported | Delay: No Change: UNCHANGED | 06/30/2026 | 1128525131 | CMS |
Practitioner overview · all loaded program years
8,644 providers listed 15,520 records General Payments
General Payments to practitioners — all loaded program years
- Category: General Payments
- Program years: 2019, 2020, 2021, 2022, 2023, 2024, 2025
- Record count: 15,520
- Providers listed: 8,644
Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.
Figures reflect General Payments this manufacturer or GPO reported to CMS. Research and Ownership/Investment payments are separate datasets and are not included here.
Coverage: program years 2019–2025, General Payments only, reported to physicians and non-physician practitioners. Payments to teaching hospitals are not included in these practitioner figures. Each figure is labeled with its category and program year; categories are never combined.
Practitioner payments by program year
| Program year | Reported | Records | Providers | Detail |
|---|---|---|---|---|
| PY2019 | $601,427.12 | 1,809 | 1,192 | This company in PY2019 → |
| PY2020 | $427,212.51 | 3,818 | 2,677 | This company in PY2020 → |
| PY2021 | $414,147.39 | 1,180 | 767 | This company in PY2021 → |
| PY2022 | $369,568.55 | 1,117 | 836 | This company in PY2022 → |
| PY2023 | $464,347.45 | 2,192 | 1,355 | This company in PY2023 → |
| PY2024 | $554,100.02 | 2,442 | 1,362 | This company in PY2024 → |
| PY2025 | $664,780.00 | 2,962 | 1,760 | This company in PY2025 → |
By recipient specialty (27)
Sorted by name; identical names by identifier.
Allopathic & Osteopathic Physicians 9 specialties 27 providers
Dental Providers 13 specialties 8,559 providers
- Dental Assistant 1
- Dentist 2,809
- Dentist · Dental Anesthesiology 4
- Dentist · Dental Public Health 31
- Dentist · Endodontics 148
- Dentist · General Practice 4,214
- Dentist · Oral and Maxillofacial Pathology 5
- Dentist · Oral and Maxillofacial Surgery 105
- Dentist · Orofacial Pain 1
- Dentist · Orthodontics and Dentofacial Orthopedics 298
- Dentist · Pediatric Dentistry 435
- Dentist · Periodontics 407
- Dentist · Prosthodontics 101
Eye and Vision Services Providers 1 specialty 2 providers
Physician Assistants & Advanced Practice Nursing Providers 3 specialties 4 providers
Podiatric Medicine & Surgery Service Providers 1 specialty 1 providers
Providers listed (8,644)
Sorted by name; identical names by identifier.
| Provider | Specialty | State | Records reported by this company |
|---|---|---|---|
| A PAUL KING | Dental Providers|Dentist|Oral and Maxillofacial Surgery | PA | 1 |
| AANAL KEYUR PARIKH | Dental Providers|Dentist | WI | 1 |
| AARON ANTHONY WILLSON | Dental Providers|Dentist|General Practice | MI | 5 |
| AARON C SEUBERT | Dental Providers|Dentist | WI | 3 |
| AARON CASSISI | Dental Providers|Dentist | PA | 1 |
| AARON DUSTIN LOWERY | Dental Providers|Dentist|General Practice | CO | 3 |
| AARON ESCALANTE | Dental Providers|Dentist|General Practice | CA | 3 |
| AARON EUGENE PRYOR | Dental Providers|Dentist|General Practice | TN | 2 |
| AARON G CAMPBELL | Dental Providers|Dentist|Periodontics | MO | 1 |
| AARON GERALD ACRES | Dental Providers|Dentist|General Practice | NY | 1 |
| AARON J BUSHONG | Dental Providers|Dentist|General Practice | WI | 3 |
| AARON JEFFREY HAYES | Dental Providers|Dentist | CO | 1 |
| AARON JOHN LEMPERES | Dental Providers|Dentist | WA | 1 |
| AARON JONES | Dental Providers|Dentist|General Practice | IA | 2 |
| AARON MICHAEL MANNELLA | Dental Providers|Dentist|Pediatric Dentistry | NJ | 1 |
| AARON MYERS | Dental Providers|Dentist|Pediatric Dentistry | NY | 1 |
| AARON P DIEHL | Dental Providers|Dentist | IL | 1 |
| AARON R WELK | Dental Providers|Dentist|Endodontics | OR | 3 |
| AARON ROYCE PARKIN | Dental Providers|Dentist | MO | 1 |
| AARON S ALTSCHUL | Dental Providers|Dentist|Orthodontics and Dentofacial Orthopedics | IN | 1 |
| AARON S JOHNSON | Dental Providers|Dentist | MI | 1 |
| AARON SHAFTEL | Dental Providers|Dentist|General Practice | OH | 2 |
| AARON TYLER STRANGE | Dental Providers|Dentist|General Practice | MO | 3 |
| AASHIMA SHARMA VAID | Dental Providers|Dentist | CA | 1 |
| AASHNA SAURABH BHOW | Dental Providers|Dentist | IL | 1 |
| ABBIE SKOCHDOPOLE MCKNIGHT | Dental Providers|Dentist|General Practice | KS | 1 |
| ABBY BRECHER | Dental Providers|Dentist|Pediatric Dentistry | NY | 1 |
| ABBY JEWELL | Dental Providers|Dentist|Orthodontics and Dentofacial Orthopedics | MO | 1 |
| ABBY L DEW | Dental Providers|Dentist | GA | 1 |
| ABBY L GEHL | Dental Providers|Dentist | IA | 1 |
| ABDOLHOSSEIN BANDANI | Dental Providers|Dentist | CA | 1 |
| ABDOLLAH MOSHREFI | Dental Providers|Dentist|Periodontics | CA | 3 |
| ABDULAH JABRI | Dental Providers|Dentist | IL | 2 |
| ABDULLAH AHMAD | Dental Providers|Dentist | AZ | 4 |
| ABHEER NANDAKUMAR JAYAKAR | Dental Providers|Dentist|General Practice | MN | 1 |
| ABHISHEK SENJALIA | Dental Providers|Dentist | PA | 1 |
| ABHISHEK SHARMA | Dental Providers|Dentist | NJ | 2 |
| ABIR HUSSAMY | Dental Providers|Dentist|General Practice | TX | 1 |
| ABRAHAM JORDAN PRIESTLEY | Dental Providers|Dentist|Pediatric Dentistry | CA | 1 |
| ABRAHAM N SAFER | Dental Providers|Dentist | NJ | 1 |
| ABRAHAM SHAIT | Dental Providers|Dentist|Periodontics | VA | 1 |
| ABRAHAM WENGER | Dental Providers|Dentist|General Practice | NJ | 11 |
| ABRIL KRISTINA ROJAS | Dental Providers|Dentist|General Practice | IL | 1 |
| ADA S TILLER | Dental Providers|Dentist|General Practice | TX | 1 |
| ADAM A KUIPERS | Dental Providers|Dentist|General Practice | FL | 2 |
| ADAM C DECOTA | Dental Providers|Dentist|General Practice | MO | 1 |
| ADAM CRAIG MCCLELLAN | Dental Providers|Dentist|Periodontics | MO | 1 |
| ADAM CRAIG SYDELL | Dental Providers|Dentist | DE | 3 |
| ADAM D FUSCO | Dental Providers|Dentist|General Practice | TN | 2 |
| ADAM DIASTI | Dental Providers|Dentist|General Practice | FL | 2 |