Smartypants Fund Raising Ltd.

Somasonics of Canada Ltd.

Sons Of Norway Foundation In Canada

Southwest Quik Money Incorporated

Sparrow Fundraising Services Inc.

Sparrowtech Multimedia Corporation

Spidtech Structural Software Inc.

Spirit Of Nature Art Works Inc.

Spyglass Capital Group Inc.

Steelnet Solutions Inc.

Stephen-May Investments Inc.

STP Specialty Technical Publishers Inc.

Stratage Inc.

Stratesol Consulting Inc.

Strut Productions Inc.

Student Yard Works Syw Inc.

Substation Planning Associates Inc.

Sunshine Invest Group Inc.

Sussex Group Ltd.

Sutcast Software Technology, Inc.