Name	Categories
Borneo Divers & Sea Sports (Sabah) Sdn Bhd	Diving 9th Floor, Menara Jubili, 53 Jalan Gaya Website: www.borneodivers.com.my
Seaventures Dive Rig Sdn Bhd	Diving Suite 305, 3rd Floor, Wisma Sabah, Jalan Tun Fuad Stephen, Email: info@seaventuresdive.com Website: www.seaventuresdive.com
Sipadan Dive Centre Sdn Bhd	Diving A1026, 10th Floor, Phase 1 Wisma Merdeka, Jalan Tun Razak, Email: admin@sdclodges.com; Website: www.sdclodges.com