S. & E. International Auto Leasing Inc.

S. C. E. Consultants Ltd.

S. Cook Holdings Inc.

S. F. C. Business Consultants Ltd.

S. Rossy Inc.

S. Rossy Investments Inc.

S.c.f. Land Development Research Corp. Ltd.

S.c.i. Construction & Development Ltd.

S.g.t. Sulfur And Gaz Treatment Ltd.

S.i. Electronics Ltd.

S.I.A. (Tenamyd Canada ) Inc.

S.i.e.m.i. Canada Corporation

S.I.R. Waters International, INC.

S.J.B. Omni-Plus Computer & Office Supplies Inc.

S.m. Custom Specialties Inc.

S.M.S. Smart Managing Services Inc.

S.p. Holdings Canada Inc.

S.p. Lippman Investments Inc.

S.r.p. Service Rapide de Papeterie Ltee

S.w.g. Consultants Inc.