Y$3 Wholesale Ltd.

Y&c Logistics Transportation Inc.

Y&H Engine Parts Depot Inc.

Y&J Embedded Systems Corporation

Y&y King Metal Corporation

Y-Eye Inc.

Y-Tram Ltd.

Y. & B. International Corp.

Y. & M. Bessada Canada Inc.

Y. & W. Computers Ltd.

Y. F. Vogue Ltd.

Y. Poliszuk Holdings Inc.

Y. Yang It Consulting Ltd.

Y.b.f. Enterprises Ltd.

Y.c. Fireplace Designs Ltd.

Y.Delta Interactive Corp.

Y.H.B. Sagee International Health Products Inc.

Y.I. BRO Recycling Ltd.

Y.O.D GENERAL CONTRACTING Inc.

Y.o.u. (your Own Ultimate) Personal Development Inc.