Southern Eagle Cargo, Inc

Southern Surplus Equipment & Supply Company

Southern Wine & Spirits Of America, Inc

Southern Wine & Spirits Of America, Inc

Southern Wine & Spirits of New England, Inc.

Southern Wine & Spirits of New Hampshire, Inc.

Southland Real Estate Group, Llc

Spain's Best Beers, Inc

Special Mas Partners, L.L.C

Specialized Transportation, Inc.(merged 6-19-87)

Specialty Aviation Sales & Services, Inc

Spectrum Mas Partners, L.L.C

Spedag Americas Inc

Spillis Candela & Partners, Inc

Spire Audio-Visual Co., Inc

Spreadrumers Marketing Company Llc

Ssb Atlanta, Llc

St. Thomas Mortgage Corporation

Stair Cargo Services, Inc. (withdrew 11-15-91)

Standard Premium Finance Management Corporation