Scale of 1 to 5 (One being low) 
- OPEN SOURCE
- 

Atak = 3

Ecommerce  = 2  (they outsource to India)

Elkore =  2  (they outsource to India) 

iweb =3(based in uk) won awards

PLAVEB, Cablesys, eRelyx, Tie Society =  3

CIPLX, Hero Engin, = 2

DBURNS DESIGN, ,= 1
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ALTERIMAGING, = 1

Glideinteractive, = 1

http://www.koflash.com/vicente-diaz-penas/

Art Logic = 4 (Photo editing experience,Lightbox network.com)

TOP 10 Flash Design Companies:
1. iWeb  UK  4  SENT
2. Artlogic  SENT
3. 2advanced studios SENT
4. http://www.andyfoulds.co.uk  SENT
5. Engines of Creation.com , NY  3
6. Broadway Infotech , Australia   3
7. 7strategy  NY  4  SENT
8. eCommerce Partners  3
9.Blue Fountain Media   4  SENT
10. PLAVEB Corporation  3  SENT
11. Provis Media Group LLC 3
12.123Triad Web Design 
13. ioVista, Inc. 
14. http://www.iqfoundry.com/  Sent

ASKING FOR SOURCE FILES?
http://www.nikibrown.com/designoblog/2010/12/24/source-files/

The client's site is theirs and they get everything. My backend is my copyrighted property but I give all the code to my clients along with a perpetual use license. I operate on HBAT - if I'm hit by a truck, I don't want my clients stuck.