S & A Property Holdings, Llc

S & L Lines, Llc

S & W Electric Co., Inc

S&m; Holdings, Inc. (alabama)

S. M. Pierce & Associates, Inc

S. P. Food Services, Inc

S.N.G. Corp

S.T.S. Company, Inc. (alabama)

Saiia Construction Company Llc (de)

Saiia Construction, L.L.C

Saiia Management, Inc

Sain Associates, Inc

Sain Associates, Inc

Saks & Company

Saks Fifth Avenue, Atlanta, Inc

Saks, Incorporated (tennessee)

Sal Insurance Agency, Inc

Sal Target, Inc

Salcris Corporation

Salt Lake Surgical Center, L.P