From Game Developer Research Institute
F2 Company Limited (エフツウ株式会社). Appears to have broken off of Sunsoft around 1993. Most of the staff moved over to BEC around 2000, forming the core of BEC's Kanbe-gumi team.
Research Methods: Actual mentions, shared staff
- Mouryou Senki Madara M-file (development direction, some editing) (JP Publisher: Kadokawa Shoten) 
- Visual Design: Compo Graphics; Programming: Pict; Some Editing: Studio Wow!
- Fujiko F Fujio no 21emon: Mezase! Hotel-Ou (JP Publisher: NEC Home Electronics)
- Iwatobi Penguin Rocky x Hopper (JP Publisher: Inprore)
- Production, Some Graphics: Polygon Pictures
- Iwatobi Penguin Rocky x Hopper 2: Tantei Monogatari (production) (JP Publisher: Culture Publishers)
- Developer: Infini Entertainment Technology; Sound: Joedown; Some 3D Modeling: Toshiba
- Purumui Purumui (JP Publisher: Culture Publishers)
- 3D Movie & Background CG: Siliwood
- Simple 1500 Series Vol. 8: The Solitaire (JP Publisher: Culture Publishers)
- Gundam 0079: The War for Earth (translation) (US Publisher: Bandai)
- Developer: Presto Studios