| SAPAD SARL - SOCIETE D'APPROVISIONNEMENT DES PRODUITS ALIMENTAIRE & DIVERS |
| SAPANA JEWELLERY & GENERAL TRADING L.L.C |
| SAPANIO STIDIO |
| SAPANJA CO. FOR ELEVATORS AND ESCALATORS & THEIR CONTRACTING |
| SAPARNA TECHNICAL WORKS L.L.C |
| SAPCO MARINE & ENGINEERING SERVICES |
| SAPCO SUPERMARKET |
| SAPECO SARL PARFUMERIE & COSMETIQUES |
| SAPEC PEINTURES |
| SAPEL GULF FOR GENERAL TRADING IN FOODSTUFFS CO. WLL |
