S. & A. Westgate Holdings Ltd.

S. & C. Dewling Sales Ltd.

S. & J. Laurion Limited

S. & L. McLean Enterprises Ltd.

S. & T. Telfer Merchandising Ltd.

S. N. N. A. Inc.

Saber Merchandising Limited

Saito Sales Ltd.

Sam Adelstein & Co. Limited

Sanal Design & Development Inc.

Sandy McTyre Retail Ltd.

Sarantha Investments Ltd.

Saturday Marketing

Scholler Brothers, Limited

Scott & Palmer Management Inc.

Scott Misener Steamships Limited

Securitrans Express Inc.

Sedatech Inc.

Seeker Systems Inc.

Sempervirens Technology Fund Inc.