S.B.Trucking Ltd.

S.C.C Northwest Mfg Ltd.

S.C.I.C. Holdings Ltd.

S.C.S. Spirit Imports LTD.

S.d. Schafer Enterprises Ltd.

S.e.e. Manufacturers' Network International Corp.

S.e.p.c. Construction Inc.

S.f.c. Services Ltd/ltee

S.H. Blackwell Company Inc.

S.H.M. Marine International Inc.

S.h.r.m. Holdings Ltd.

S.I.A.T Consular Services Consulaire INC.

S.i.d. Tapestries Inc.

S.I.S. Pulp & Paper Trading Inc.

S.j.g. Productions Limited

S.k. Lacombe Consulting Inc.

S.k.m. Holdings Limited

S.l. Canada Packaging Machine Inc.

S.L. Feldman & Associates Ltd.

S.M. Sign Magic Ltd.