Entities of Interest is a workshop and publication which re-visit the Panama Papers database as a kind of digital ruin. It takes fragments of incomplete and outdated data as a starting point for attempts to fill in the gaps. With many of the corporate entities already marked as "dead," "defaulted," or otherwise de-activated at the time of the leak in 2015, it is unlikely that any more breaking news will come out of these data. Instead, Entities of Interest proposes a new, creative way to spend time with this information; an opportunity to think about the opacity of offshore finance, to speculate back, and to regain agency over it, however futile. The names of shell companies were selected for their evocative, poetic, or humorous qualities. They are presented here, along with their immediate surroundings in the graph, as design briefs inviting a response. As a counterpoint to the opaque web of the database, the results are distributed as a peer-to-peer website which anyone can explore, download, and modify.