S.A.M. Electrical Services

S.a.m. Ministries Inc.

S.A.R.T Technologies Inc.

S.d. Nickle Enterprises Ltd.

S.d.c. Marketing Ltd.

S.e. Asia Minerals Trading Company Ltd.

S.e.i. Corp. Ltd.

S.e.m. Trading & Renovating Ltd.

S.F. Scott Mfg. Co. Ltd.

S.i. Network Storage Canada Ltd.

S.i. Systems Ltd.

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

S.j. Electronic Specialties Inc.

S.j. Whitaker Industries Inc.

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

S.k.s. Mechanical Corporation

S.l. Bullens Holdings Corp.

S.o.e. Environmental Services Inc.

S.o.s. Oxygen Alberta Inc.

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