Y. Parent Consultant Inc.

Y. Paulet, Courtier Inc.

Y. Poliszuk Holdings Inc.

Y. S. Designs (montreal) Ltd.

Y. Synko Welding Inc.

Y. T. & V. Trading Enterprises Ltd.

Y. Y. Law Textronics Manufacturing (canada) Limited

Y. Yang It Consulting Ltd.

Y.a.d. Holdings Inc.

Y.b. Systems Inc.

Y.b. Toys Inc.

Y.b.f. Enterprises Ltd.

Y.c. Fireplace Designs Ltd.

Y.c. International Distribution Inc.

Y.c.l.c. Canada Inc.

Y.d.c. Services Immobiliers Inc.

Y.D.G.T. Commerce Inc.

Y.D.R. Diamonds Inc.

Y.Delta Interactive Corp.

Y.E.S. Inc. (Your Entertainment Source)