Splifftube Enterprises Inc.

Sport Dinaco Canada Inc.

Standalone Musical Accessories Inc.

Starfire Musical Productions Inc.

Starweld International Inc.

Station Service Deux F.f. Inc.

Stephen Kaplan Holdings Inc.

Stesa International Inc.

Stia Manufacturing Ltd.

Stratit Inc.

Stridev Investments Inc.

Structuracom Inc.

Suedfab Inc.

Suite Revue Inc.

Supreme Ink International Inc.

Susama Inc.

Svend Investments S.c.c.

Swedia Tooladex Canada Inc.

Syclair Informatique Inc.

Syncrodrive Electrique Inc.