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It is a PC manufacturer and they appear to sell gaming and high-performance computers, as their PCs can be seen in the gamer zone of the TW@ Internet Café and inside the IAA's headquarters. The company is most likely a parody of Dell, another PC manufacturer.
- Belleno PC (Available in Silver or Black) (IV) (V)
- At the bottom left of the Belleno PC tower, a Rockstar North logo can be seen.
- The "O" in the logo is shaped almost like a "D" making it look like it says "bellend", a British curse word.