S.r. Roessler Associates Ltd.

S.r.e.d. Solutions Incorporated

S.r.l. Wakeham Accounting Inc.

S.S.D. Collections Inc.

S.T.C.G. Stanford Training & Consulting Group

S.T.C.G. The Stanford (Training and Consulting) G. roup Ltd.

S.t.c.g. The Stanford (training And Consulting) Group Ltd.

S.t.v. Consulting And Construction Limited

S.v. Thrilling Movies Inc.

S.Y. Egzy Inc.

S101 Inc.

S2D OSS International Inc.

S3 Holdings Inc.

S3e Consulting Inc.

S3T Dreamz Productions Inc.

SA Payroll Services Inc.

Sa Plaza Corporation

SA Specialty Abrasives Ltd.

Saab Barracuda Canada Inc.

Saab Technologies Canada, Inc.