Y. F. Vogue Ltd.

Y. I. T. Ltd.

Y. Parent Consultant Inc.

Y. Poliszuk Holdings Inc.

Y. Synko Welding Inc.

Y. Yang It Consulting Ltd.

Y.b.f. Enterprises Ltd.

Y.c. Fireplace Designs Ltd.

Y.c.l.c. Canada Inc.

Y.Delta Interactive Corp.

Y.E.S. Inc. (Your Entertainment Source)

Y.e.s. Your Electronic Servant Inc.

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

Y.I. BRO Recycling Ltd.

Y.i.s. Financial Inc.

Y.i.s. Life Brokerage Inc.

Y.m. Billiard Inc.

Y.O.D GENERAL CONTRACTING Inc.

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

Y.q. Trading Co. Ltd.