Selby Millsmith Canada Ltd.

Seldan Services Inc.

Select Communications Inc.

Select Energy Systems Inc.

Select Packaging Inc.

Select Real Return Fund Inc.

Select Venture Capital Ltd.

Selenium Creative Limited

Selkirk Cablevision Ltd.

Seller Direct Real Estate Franchise Corp.

Sellex International Inc.

Sembiosys Genetics Inc.

SemBioSys Genetics Inc.

Semper Quaerentes Corporation

Senate Marketing Incorporated

Senatek Finance Corporation

Senercorp Ventures Inc.

Senesoft Corporation

Senex Petroleum Corporation

Seniac Holdings Inc.