Simms, Jr. Thomas J.
Simnacher Larry W.
Skinner A. Homer
Skinner Duncan
Skinner Graham T.
Skoczylas Henry F.
Skysails GmbH & Co. KG
Smale Geoffrey A.
Smalley Kenneth C.
Smitech Corporation Pty Ltd.
Smith Gailerd S.
Smith Milton B.
Sobstad Corporation
Sobstad Sailmakers, Inc.
Societe Anonyme: Leisystem
Sofen Morris B.
Sogell Hans
Sohy Michael A.
Sokolowski Stanley W.
Solution Inc.