Sp-Defense Avionics, Inc

Spalding Enterprises, Llc (de)

Spalding Homes, Inc

Sparks Tune-Up Centers, Inc

Spartan Restaurants, Inc. (withdrew 4-10-90)

Specialized Recovery Services, Llc

Specialty Grains, Inc

Specialty Lubrication Corporation

Spectaguard Acquisition, Llc

Speculum Viii Corporation

Sperry Corporation

Speyer Service Corporation

Spg 1300, L.P

Spg Gwinnett, L.P

Spinner Network Systems, Llc

Sportec International Inc. (withdrawn 8/23/90)

Sporting Goods Properties, Inc

Square360 Inc

Squeeze Patrol

Squeeze PD