Royand Industries Inc.

Rudyard Richardson Agencies Ltd.

Ryder Realty Inc.

Rylo Inc.

S. & M. Harrison Holdings Inc.

S. Hanessian Consultants Inc.

S. Vasil Marketing Inc.

S.a.m. The Waterman Inc.

S.f. Stefan Holdings Inc.

S.i.h. Holdings Inc.

S.i.o Machinery Imports Exports Inc.

S.j.s. Toitures Dunrite Roofing Inc.

S.p. Biosphere International Inc.

Sabrex - Sabretache Doctrinal Systems Inc.

Sabri Communications Ltd.

Salabre Ltd.

Salient Import-Export Canada Inc.

Salina Siu Holdings Co Inc.

Sandro Menasci Automotive Repairs Inc.

Sassy Sam's Inc.