S. & S. Dollar Shop Inc.

S. E. B. Coil Fabrication Canada Ltd.

S. Mallard Enterprises Incorporated

S.a. Mineral Exploration Ltd.

S.a.m. Ministries Inc.

S.d.c. Marketing Ltd.

S.e. Asia Minerals Trading Company Ltd.

S.e.m. Trading & Renovating Ltd.

S.i.m. Mini Computers (western) Inc.

S.k.s. Mechanical Corporation

S.o.e. Environmental Services Inc.

S.o.s. Satellite Order Supply (canada) Inc.

S.p.i. Synthetic Peptides Incorporated

S.r.a. Clothing Canada Inc.

S.r.r. Investments Ltd.

S.t.r.i.d.e Investments Inc.

Sa'gak Corporation

Saadtaj Trans Inc.

Sabre Oilfield Equipment Ltd.

Saddleback Ridge Manor Phase 111 Ltd.