S. & G. Goodman Investments Inc.

S. & M. Pipeline Limited

S. & M. Training Aid Canada Ltd.

S. & P. Consultants Healthcare, Inc.

S. & S. Software Limited

S. A. Engineering Ltd.

S. B. Sales Boosters Co. Ltd.

S. C. & D. Systems & Photographic Services Ltd.

S. Goodwill Investments Ltd.

S. S. I. Computer Canada Ltd.

S. Shewchuk & Associates Ltd.

S. T. I. Technology Ltd.

S. Watson Information Management Inc.

S. Weinstein Ltd.

S.A.R.T Technologies Inc.

S.d. Nickle Enterprises Ltd.

S.e.i. Corp. Ltd.

S.i. Network Storage Canada Ltd.

S.i. Systems Ltd.

S.j.b.r.e. Investments Inc.