Electropel Holding Corporation

Elegant Medical Shoe Supply Incorporated

Elements International Electronic Equipment Inc.

Elements Invitation Studio Inc.

Elife Canada Corp.

Eliston Word Processing Plus

Elite Bicycle Distribution Inc.

Elite Financial Agency Inc.

Elite Guardian Inc.

Elkab Developments Inc.

Elmbrook Cosmetic Centre Inc.

Elmec Engineering & Control System Inc.

Elsevier Interactive Solutions

Elston Industries Ltd.

Elvar Incorporated

Elyptic Production, Inc.

Elyrium Network Technologies Inc.

EM Brooks Consulting Inc.

Em Gee Holdings Inc.

Emawk Exports Incorporated