S-E-A-L- Technologies Inc.

S. & C. Rail Solutions Inc.

S. And Z. Trading & Distribution Ltd.

S.a.l. Impex Inc.

S.c.s. Static Controls Systems Of Canada Ltd.

S.g. Legler Enterprises Inc.

S.i.m Mini-Computers (eastern) Inc.

S.i.m. Informatique Inc.

S.i.m. Micro Inc.

S.o.q.e.p. Montreal Inc.

S.P. & Danny Inc.

S.s.a.b. St. Bruno Investments Ltd.

Sabastian Consultants Inc.

Sabchek International Inc.

Saint Ho Pao Corporation

Saint Luke Brewing Company Limited

Saira Americas Inc.

Salco Amusements Ltd.

Salles de Réception Le Château Brossard Inc.

Sallman Commercial Enterprises Inc.