Virina Dental Products Limited

Virley Seatter Health Management Inc.

Virocell Inc.

Virsa Group Of Companies Inc.

Virtogo Marketing Corporation

Virtual Adventure Camps Canada

Virtual Brain Inc.

Virtual Dimensions Inc.

Virtual Dimensions International Inc.

Virtual Education Consulting Inc.

Virtual Eyesee Inc.

Virtual Money Inc.

Virtual Pizza Canada Inc.

Virtual Tax Lawyers Inc.

Virtual Technical Office Canada Inc.

Virtual Wave Inc.

Virtualbridges Communications Corp.

Virtualwhiz Inc.

Virtuco Technologies Inc.

Virtucom Inc.