S.g.f. Canada-U.s. Transport Inc.

S.G.S. Sports

S.h.m. Consultex Design Inc.

S.ii.c.p. Inc.

S.l. Cuttler Holdings Inc.

S.l. Educational Consultants Inc.

S.l.a.m. International Fashions Inc.

S.l.i.m. Holdings Inc.

S.m.b. Leisure Time Distributing Inc.

S.m.c. Computer Systems Ltd.

S.m.j. Property Sales And Development Ltd.

S.p.e.c. Electronique Inc.

S.s. Video Inc.

S.s.b. Log. Inc.

S.s.f. & Associates Ltd.

S.t. Amusement Inc.

Sab Impex Inc.

Sabada A. & H. Trading Inc.

Sabeel Education Inc.

Saberducte Inc.