S.S. Kresge Company

Saab Cars Holdings Corp

Saab Cars North America, Inc.

Saga Communications Managment, Limited Partnership

Saga Communications Of New England, Inc

Saga Communications Of New England, Llc

Saga Communications Of New Hampshire, Llc

Salem Investment Company

Saturn Corporation

Saturn Corporation (delaware)

Saturn Distribution Corporation

Saturn Distribution Corporation

Sbd Commercial Interiors, Llc

Scfi, Inc. (withdrew 8/8/91)

Schaefer, F. & M., Brewing Co., The

Schafer Insulation Products, Inc

Scoles Chevrolet, Inc

Sdg Associates, Llc

Sea Way Painting Company, Inc

Seaway Painting, L.L.C