Substantia Enhanced Developments Inc.

Subway Franchise Restaurants Of Canada, Ltd.

Subway Franchisee Advertising Fund Company Canada, Ltd.

Subway Franchisee Advertising Fund Of Canada Inc.

Successamerica Of Canada Inc.

Sud Explorations Inc.

Sudcan Relief And Development Services (s.r.d.s.)

Sugar & Spice Playmates Inc.

Sulyma Productions Incorporated

Sumerian Real Estate Video Corporation

Summa Partnership Ltd.

Summit Air Charters Inc.

Summit Painting Group, LLC

Summit Technology Development Corporation

Sumo Jack's Incorporated

Sumsaqraja International Incorporated

Sun Barter Systems (canada) Inc.

Sun Country Productions Theatrical Limited.

Sun-Dra Mailing House, Inc.

Sunbreak Vacations International Ltd.