S & S Office Depot

S&p Consulting Inc.

S'Tell Publicite B.M.B. inc.

S-E-A-L- Technologies Inc.

S-Eau-S Inc.

S-F-I (canada) Ltd.

S-S Colmate Energie Inc.

S-Spec Motorsports, Inc.

S-Tan-A-O Products Limited

S-Tex Inc.

S-Trek Management Inc.

S. & A. Apparel Inc.

S. & B. Air Duct Ltd.

S. & B. Goldenberg Holdings Inc.

S. & C. Parking Ltd.

S. & C. Rail Solutions Inc.

S. & D. Blouse & Apparel Inc.

S. & D. Shillgroup Inc.

S. & E. International Auto Leasing Inc.

S. & E. Management International Inc.