| Plan Sponsors |
| S & D JEWELRY MFG. CO., INC. |
| NEW YORK | NY | 10013 |
| S & F CONSTRUCTION COMPANY INC. |
| SPOKANE | WA | 99218 |
| S & M FASHIONS, INC. |
| BROOKLYN | NY | 11214 |
| S & S FOOD CORP. JAMES H. PONDER CO. |
| SHREVEPORT | LA | 71105 |
| S & S TRUCKING CO |
| STATESVILLE | NC | 28677 |
| S & Z CONSTRUCTION CO., INC. |
| NEW BERLIN | WI | 53151 |
| S B KING & SON INC |
| FREEHOLD | NJ | 07728 |
| S KLEIN DIECUTTING, INC |
| AGUAS BUENAS | PR | 00607 |
| S S LABORATORIES INC. |
| CINCINNATI | OH | 45209 |
| S. BURGER, INC |
| BOUND BROOK | NJ | 08805 |
| S. P. SNYDER & SON, INC |
| FORT LAUDERDALE | FL | 33301 |
| S. R. DRAPER PAVING CO., INC. |
| ROANOKE | VA | 24014 |
| S. ROTHSCHILD & CO. INC. |
| PHILADELPHIA | PA | 19132 |
| S. T. PETERSON & CO. INC. |
| PRINCETON | NJ | 08540 |
| S. W. DOWNER, JR. COMPANY |
| GLASSBORO | NJ | 08028 |
| S.H. FREEMAN CO.,INC. |
| MT. VERNON | NY | 10550 |
| S.J. BALSAMA CORP. |
| BROCKTON | MA | 02401 |
| S.J. DAY ASSOCIATES, INC. |
| ASBURY PARK | NJ | 07712 |
| S.KAPLAN & SONS, INC. |
| NEWARK | NJ | 07114 |
| S.M. BROOKS ADVERTISING AGENCY, INC. |
| LITTLE ROCK | AR | 72201 |
| SABRINA KNITS LTD. |
| NEW YORK | NY | 10018 |
| SACKS-SONS CARTON CO., INC. |
| BROOKLYN | NY | 11227 |
| SACRAMENTO INN |
| SACRAMENTO | CA | 95815 |
| THE SADLER INSURANCE AGENCY INC. |
| NASHUA | NH | 03060 |
| SAFEGUARD INDUSTRIAL EQUIP. CO |
| NEWARK | NJ | 07104 |
| SAFETY COUNCIL OF WESTERN MASS |
| SPRING FIELD | MA | 01108 |
| SAFETY ENVELOPE MFG CO |
| MILWAUKEE | WI | 53209 |
| SAFEWAY CONTACT LENS CO INC |
| YOUNGSTOWN | OH | 44503 |
| SAFFER OLIVER SALES INC |
| OMAHA | NE | 68124 |
| SAG HARBOR INDUSTRIES, INC. |
| SAG HARBOR | NY | 11963 |
| SAGINOW VALLEY SERVICE CO. INC |
| FLINT | MI | 48504 |
| SALAMANCA REPUBLICAN PRESS INC |
| SALAMANCA | NY | 14779 |
| SALEMAN'S ASSOC. OF PAPER INDUSTRY |
| NEW YORK | NY | 10016 |
| SALES TOOLS, INC. |
| DES PLAINES | IL | 60018 |
| SALISBURY PHARMACY, INC. |
| SALISBURY | CT | 06068 |
| SALVATORE'S FAMILY RESTAURANT |
| PARAMOUNT | CA | 90723 |
| SAM BLOOM PLUMBERS INC |
| MIAMI | FL | 33168 |
| SAM RUSKIN AGENCY INC |
| MILWAUKEE | WI | 53226 |
| SAM W SMITH INC |
| EDEN | NC | 27288 |
| SAMET & WELLS INC. |
| NEW YORK | NY | 10017 |
| SAMUEL CITRON, D/B/A BARBARA DANCE FROCKS |
| NEW YORK | NY | 10018 |
| SAMUEL GOLDMAN INC. |
| PHILADELPHIA | PA | 19149 |
| SAMUEL LURIE ASSOC., INC. |
| NEW YORK | NY | 10038 |
| SAMUEL N. HOROWITZ & SON INC. |
| BROOKLYN | NY | 11211 |
| SAN ANTONIO ASSOC OF INS AGENT |
| SAN ANTONIO | TX | 78228 |
| SAN DIEGO BUILDING CONTRACTORS ASSOCIATION |
| SAN DIEGO | CA | 92120 |
| SAN DIEGO ROOFERS SUPPLY |
| SAN DIEGO | CA | 92120 |
| SAN FRANCISCO HEALTH CLUB |
| SAN FRANCISCO | CA | 94102 |
| SAN FRANCISCO WHEELS, INC. |
| SAN FRANCISCO | CA | 94117 |
| SAN PABLO OIL RECOVERY CO. |
| MARTINEZ | CA | 94553 |
| SAN-KNIT-ARY TEXTILE MILLS |
| PHILADELPHIA | PA | 19144 |
| SANBORN & STRONG INSURANCE, INC. |
| DENVER | CO | 80204 |
| SANBORN MOTOR EQUIPMENT CO |
| ASHTABULA | OH | 44004 |
| SANCTIS CONSTRUCTION CO., INC. |
| PITTSBURGH | PA | 15220 |
| SANDERS CLEANING CO. |
| DETROIT | MI | 48224 |
| SANDERS SALES & SERVICE INC |
| URBANA | OH | 43078 |
| SANDEVE ASSOC. INC. |
| ALLSTON | MA | 02134 |
| SANDRA MANUFACTURING COMPANY INC. |
| ROCKY MOUNT | NC | 27801 |
| SANFORD BOOKS,INC. |
| KING OF PRUSSIA | PA | 19406 |
| SANFORD CONSTRUCTION COMPANY |
| SANFORD | NC | 27330 |
| SANGAMON MILLS, INC |
| COHOES | NY | 12047 |
| SANSOE CONCRETE SPECIALTIES, INC. |
| RICHMOND | CA | 94804 |
| SANTA ANA COUNTRY CLUB |
| SANTA ANA | CA | 92707 |
| SANTA PAULA CITRUS FRUIT ASSOCIATION |
| SANTA PAULA | CA | 93060 |
| SAUNDERS & SONS, INC. |
| ALEXANDRIA | VA | 22314 |
| SAUNDERS HARDWARE INC. |
| MIAMI | FL | 33145 |
| SAVINI DRESS MFG INC |
| BELMAR | NJ | 07719 |
| SAW MILL AUTO WRECKERS, INC. |
| YONKERS | NY | 01701 |
| SCANDIA AMERICAN BANK |
| STANLEY | ND | 58784 |
| SCANLON DRUGS,INC. |
| COVINGTON | KY | 41014 |
| SCHAEFER & STROHMINGER, INC. |
| BALTIMORE | MD | 21224 |
| SCHARFF, WITCHEL & COMPANY INC. |
| NEW YORK | NY | 10017 |
| SCHARR JEWELRY CO INC |
| HARTFORD | CT | 06010 |
| SCHEPPS GROCER SUPPLY INC. |
| DALLAS | TX | 75215 |
| SCHMITT FUR FARM INC. |
| FORT RECOVERY | OH | 45846 |
| SCHNEIDER ELECTRIC CO INC |
| NEW YORK | NY | 10011 |
| SCHNEIDER EQUIPMENT CO., INC. |
| CAPE GIRARDEAU | MO | 63701 |
| THE SCHOENEMAN BROS. CO. |
| HAWARDEN | IA | 51023 |
| SCHOOL MUSICAL SUPPLIERS INC |
| NEWARK | NJ | 07103 |
| SCHOOL THRIFT INC |
| YONKERS | NY | 10701 |
| THE SCHOOLEY & STATIONERY CO. |
| KANSAS CITY | MO | 64127 |
| SCHROEDER & BOGARDUS DIE CO |
| ANAHEIM | CA | 92806 |
| SCHULER GRAIN CO |
| BRECKENRIDGE | MN | 56520 |
| SCHUMACHER CONSTRUCTION CORP. |
| MANHASSET | NY | 11030 |
| SCHUPF CO., INC. |
| NEW YORK | NY | 10036 |
| SCHWARTZ PROTECTIVE SYSTEMS INC. |
| PHILADELPHIA | PA | 19115 |
| SCHWARZKOPF CONSULTANTS INC |
| MILWAUKEE | WI | 53203 |
| SCIENTIFIC INDUSTRIES INC |
| DOTHAN | AL | 36301 |
| SCOTT COMPANY INC |
| ANDERSON | SC | |
| SCOTT MOTOR CO. |
| RENO | NV | 89510 |
| SCOTT'S ENTERPRISES INC. |
| REGO PARK | NY | 11374 |
| SCOTTIE INDUSTRIES INC. |
| HUDSON | NH | 03350 |
| SCOTTIE NELL CORPORATION |
| LOS ANGELES | CA | 90068 |
| THE SCOTTS LIQUID GOLD INC |
| DENVER | CO | 80239 |
| SEA KING INC |
| BALTIMORE | MD | 21229 |
| SEA PINES CO |
| HILTON HEAD ISLAND | SC | 29948 |
| SEA TURTLE RESTAURANT INC |
| ATLANTIC BEACH | FL | 32233 |
| THE SECURITY BUREAU, INC. |
| BOSTON | MA | 02117 |
| SECURITY CONSTRUCTION CO. INC. |
| RICHMOND | VA | 23229 |
| SEED AND FEEDING CORPORATION |
| LOS ANGELES | CA | 90024 |
| SEILON INC |
| TOLEDO | OH | 43603 |
| SEKMAN AVIATION CORP |
| MIAMI | FL | 33148 |
| SELBY MARTIN INS. INC. |
| MUNCIE | IN | 47304 |
| SELBYVILLE MANUFACTURING COMPANY |
| ROHOBOTH | DE | 19971 |
| SELECT INDUSTRIES INC |
| NEW YORK | NY | 10022 |
| SELECT WARES INC |
| NEW YORK | NY | 10022 |
| SELECTO PRODUCTS CO., INC. |
| ARDSLEY | NY | 10502 |
| SELF SERVICE SUPERMARKET, INC. |
| PIKESVILLE | MD | 21208 |
| SELF-RELIANCE FEDERAL CREDIT UNION |
| CHICAGO | IL | 60622 |
| SELL AND COMPANY INC. |
| CUMBERLAND | MD | 21502 |
| SEMINOLE CHRYSLER-PLYMOUTH, INC. |
| CLEARWATER | FL | 33516 |
| SENDER EHRMAN CO, INC |
| NEW YORK | NY | 10036 |
| SENECA COMMUNICATIONS, INC. |
| MT JEWETT | PA | 16740 |
| SENECA FALLS PENNYSAVER, INC. |
| SENECA FALLS | NY | 13148 |
| SENIOR CENTERS OF METRO CHICAGO |
| CHICAGO | IL | 60657 |
| SERVICE ART STUDIO, INC |
| NEW YORK | NY | 10022 |
| SERVICE CORP INTERNATIONAL |
| HOUSTON | TX | 77019 |
| SERVICE DISTRIBUTING CO., INC. |
| DAYTON | OH | 45404 |
| SERVICE ENVELOPE MANUFACTURING CO., INC. |
| DETROIT | MI | 48211 |
| SERVICE MACHINE AND WELDING COMPANY ,INC. |
| RICHMOND | VA | 23223 |
| SERVICE NEWS COMPANY., INC. |
| CHARLOTTE | NC | 28208 |
| SERVICE PARTS SYSTEMS, INC. |
| EAST DETROIT | MI | 48021 |
| SERVICE STATION SUPPLY |
| SAN DIEGO | CA | 92101 |
| SERVTECH PLASTICS, INC. |
| MONROVIA | CA | 91016 |
| SEVEN TO HEAVEN, SOUTH, LTD |
| SPRINGFIELD | IL | 62704 |
| SEXAUER DISTRIBUTING CO., INC. |
| CHRYSTAL CITY | MO | 63109 |
| SEYMOUR CHEVROLET, INC. |
| GREENWICH | CT | 06832 |
| SEYMOUR FALK ASSOCIATES, INC. |
| MINEOLA | NY | 11501 |
| THE SEYMOUR MITTLEMARK ORGANIZATION, INC. |
| NEW YORK | NY | 10017 |
| SHAFFER MANAGEMENT COMPANY |
| FAYETTEVILLE | NC | 28303 |
| SHAKER'S , INC. |
| WATERBURY | CT | 06706 |
| SHANTZ CARTAGE, INC. |
| AKRON | OH | 44308 |
| SHARF DISTRIBUTING CO INC |
| NEWPORT NEWS | VA | 23607 |
| SHARKS MEN'S STORE INC. |
| BISMARK | ND | 58501 |
| SHARON CLINIC, P.C. |
| SHARON | CT | 06069 |
| SHARP BROS. INC. |
| PHILADELPHIA | PA | 19132 |
| SHARP ELECTRIC, INC |
| GIBBSBORO | NJ | 80260 |
| SHAW MOBILE HOMES, INC. |
| ALBUQUERQUE | NM | 87108 |
| SHAWMUT WOOLEN MILLS |
| STOUGHTON | MA | 02072 |
| SHAWS CONFECTIONS INC. |
| MILBRAE | CA | 94030 |
| SHEEDY PAVING INC |
| COLUMBUS | OH | 43219 |
| SHEILGAY, INC. |
| NEW HYDE PARK | NY | 11040 |
| SHELBY-SKIPWITH, INC |
| MEMPHIS | TN | 38106 |
| SHELDON'S CARPETS, INC. |
| ERIE | PA | 16508 |
| SHELTON HEALTH CLUB INC |
| BROOKLYN | NY | 11201 |
| SHENANDOAH COLLEGE & SHENANDOAH CONSERVATION OF MUSIC |
| WINCHESTER | VA | 22601 |
| SHENANGO VALLEY CONSOLIDATORS |
| GREENVILLE | PA | 16125 |
| SHEPARD'S EXPRESS INC |
| LEOMINSTER | MA | 01453 |
| SHEPHERDSTOWN REGISTER INC |
| SHEPHERDSTOWN | WV | 25443 |
| SHERIDAN SUPPLY CORP. |
| ALBANY | NY | 12210 |
| SHERMAN & SONS, INC. |
| BAY CIY | MI | 48706 |
| SHERMAN BROTHERS DRY GOODS CO. |
| ST. LOUIS | MO | 63103 |
| SHERMAN DIARY CO, INC |
| SOUTH HAVEN | MI | 49090 |
| SHERWOOD ELECTRONICS LABORATOR |
| CHICAGO | IL | 60618 |
| SHILSTONE TESTING LABORATORY I |
| NEW ORLEANS | LA | 70112 |
| SHIP-PAC INC |
| KALAMAZOO | MI | 49001 |
| SHIPSHEWANA STATE BANK |
| LAGRANGE | IN | 46761 |
| SHOP & GO INC |
| MANGO | FL | 33550 |
| SHOP-RITE OF RIVER ROAD, INC. |
| FAIRLAWN | NJ | 07412 |
| SHOPPER-TURNPIKE CORP. |
| PUTNAM | CT | 06260 |
| SHOREWAY ALLOYS INC |
| EASTLAKE | OH | 44094 |
| SHORT FREIGHT LINES INC |
| BAY CITY | MI | 48706 |
| SHU-GALA INC. |
| SAN MARCOS | CA | 92069 |
| SIDNEY B. ROBY COMPANY |
| ROCHESTER | NY | 14604 |
| SIEGRIST CONSTRUCTION CO. |
| DENVER | CO | 80229 |
| SIFFORD-STINE INSURANCE AGENCY |
| CLOVER | SC | 29710 |
| SIGMUND NEUMANN D/B/A SIG. NEUMANN BUILDERS |
| BURLINGTON | CT | 06013 |
| SIGNAL SYSTEMS INC |
| MINNEAPOLIS | MN | 55404 |
| SIL-KEMP CONCRETE |
| MORRISVILLE | PA | 19067 |
| SILLOCKS-MILLER CO. |
| BERKELEY HEIGHT | NJ | 07922 |
| THE SILO, INC. |
| LAKE BLUFF | IL | 60044 |
| SILVER LAKE STATE BANK |
| SILVER LAKE | WI | 53140 |
| SILVER LINE, INC |
| CARLSTADT | NJ | 07072 |
| SIMMONS FUNERAL HOME, P A |
| ST PETERSBURG | FL | 33704 |
| SIMMONS MACHINE WORKS, INC |
| GREENVILLE | NC | 27834 |
| SIMMS BROS TOWING CO INC |
| MOBILE | AL | 36601 |
| SIMON & MOGILNER MANUF INC |
| BIRMINGHAM | AL | 35202 |
| SIMS PUMP VALVE CO, INC |
| HOBOKEN | NJ | 07030 |
| SINGER COMMUNICATIONS CORP. |
| LITTLE FALLS | NJ | 07424 |
| SINGER TEXTILE INC. |
| NEW YORK | NY | 10018 |
| SINGLE SERVICE INSTITUE INC |
| NEW YORK | NY | 10017 |
| SIOUX ALFALFA MEAL CO |
| VERMILLION | SD | 57069 |
| SIRLOIN SALOON, INC. |
| SHELBURNE | VT | 05482 |
| SIS-Q FLYING SERVICE, INC. |
| SANTA ROSA | CA | 95406 |
| SISTERS OF PROVIDENCE; SACRED HEART PROVINCE |
| SEATTLE | WA | 98101 |
| SKILL KNIT FABRICS |
| GARWOOD | NJ | 07207 |
| SKUTTLE MANUFACTURING CO |
| MILFORD | MI | 48042 |
| SKYLINE PAINT & HARDWARE INC. |
| ROANOKE | VA | 24008 |
| SLATTERY AND ZEBROWSKI INC |
| BENNETTS POINTS | MD | 21651 |
| SLEWETT AGENCY |
| RICHMOND HILL | NY | 11418 |
| SLIDE STRIP LABORATORY, INC |
| NEW YORK | NY | 10036 |
| SLOANS SUPERMARKETS, INC. |
| NEW YORK | NY | 10033 |
| SLOAT MACHINE CO. INC. |
| DETROIT | MI | 48209 |
| SLOCUM CHEMICAL CO. |
| LYNCHBURG | VA | 24501 |
| SMART MODES OF CALIFORNIA INC. |
| LOS ANGELES | CA | 90014 |
| SMITH & GRABIAK CABINET CO |
| MT PLEASANT | PA | 15666 |
| SMITH & WEIGLER, INC. |
| NEW YORK | NY | 10011 |
| SMITH BROTHERS DRUG, INC. |
| ST. PAUL | MN | 55116 |
| SMITH CHEVROLET-CADILLAC CO. |
| FORT SMITH | AR | 72901 |
| SMITH HARDWARE & APPLIANCES OF EDEN, INC. |
| EDEN | NY | 14057 |
| SMITH OFFICE EQUIP CO INC |
| LAFAYETTE | IN | 47905 |
| SMITH TERMINAL WAREHOUSE CO. |
| MIAMI | FL | 33167 |
| SMITH, SMITH, BALDWIN & CARLBERG, INC. |
| HOUSTON | TX | 77027 |
| SMITH-RELYEA CHRYSLER-PLYMOUTH |
| SPRINGFIELD | VT | 05156 |
| SMITHFIELD PLATING CO |
| ESMOND | RI | 02917 |
| SMITHVILLE REVIEW |
| SMITHVILLE | TN | 37166 |
| SMOLKA CO., INC. |
| NEW YORK | NY | 10016 |
| SMYRNA ELETRIC CO., INC. |
| SMYRNA | GA | 30080 |
| SNAPOUT FORMS CO. |
| CHARDON | OH | 44024 |
| SNAPPER INN, INC. |
| OAKDALE | NY | 11769 |
| SNIDER-FLAUTT LUMBER INC |
| NEW LEXINGTON | OH | 43764 |
| SNOW LUMBER CO., INC. |
| HIGH POINT | NC | 27260 |
| SNS DISTRIBUTING SERVICE |
| CALSTADT | NJ | 07072 |
| SNYDER BROS.,INC.; SNYDER BROS-MIDWAY SNYDER BROS. |
| MINNEAPOLIS | MN | 55420 |
| SNYDER'S FURNITURE STORE, INC |
| PINE GROVE | PA | 17963 |
| SOBEL OVERSEAS CORP. |
| NEW YORK | NY | 10028 |
| SOFT WATER LAUNDRY INC |
| ST PETERSBURG | FL | 33731 |
| THE SOLGAR CO., INC. |
| LYNBROOK | NY | 11563 |
| SOLO AUTOMATIC CONCEPTS, INC. |
| CARLSTADT | NJ | 07072 |
| SOLSOUND INDUSTRIES, INC. |
| AKRON | OH | 44307 |
| SOLUX CORPORATION |
| WOODSIDE | NY | 11377 |
| SOMERSET TAR & ASPHALT CO. |
| HANOVER | NJ | 07981 |
| SOMERSET TELEPHONE CO |
| NORTH ANSON | ME | 04958 |
| SONOTONE CORP |
| SCARSDALE | NY | 10583 |
| SOPHY CURSON, INC. FT. LAURDERDALE, FL |
| FT. LAUDERDALE | FL | 33301 |
| SORG PRINTING COMPANY |
| CHICAGO | IL | 60606 |
| SOSNE-MOHAWK, INC. |
| UNION CITY | NJ | |
| SOUCY'S ECONOMAT |
| FORT KENT | ME | 04743 |
| SOUTH BAY ELECTRICAL SUPPLY CO |
| PATCHOGUE | NY | 11772 |
| SOUTH BEND TOOL & DIE ASSOCIATION |
| SOUTH BEND | IN | 46628 |
| SOUTH CAROLINA MEDICAL ASSOC |
| COLUMBIA | SC | 29203 |
| SOUTH FLORIDA DAIRY PRODUCTS C |
| MIAMI | FL | 33138 |
| SOUTH PATTERSON USED CARS, INC |
| VALDOSTA | GA | 31601 |
| SOUTH PIKE HOSPITAL ASSOCIATION, INC. |
| MAGOLIA | MS | 39652 |
| SOUTH SAVINGS & LOAN ASSOC |
| SLIDELL | LA | 70458 |
| SOUTHEAST FLORIDA LABORER'S DISTRICT COUNCIL |
| MIAMI BEACH | FL | 33139 |
| THE SOUTHEAST MECHANICALS, INC |
| JACKSONVILLE | FL | 32207 |
| SOUTHERN ASBESTOS COMPANY |
| CHARLOTTE | NC | 28237 |
| SOUTHERN CALIFORNIA VISITORS C |
| LOS ANGELES | CA | 90017 |
| SOUTHERN COLLEGE OF OPTOMETRY |
| MEMPHIS | TN | 38104 |
| SOUTHERN COMPRESS COMPANY |
| DES ARC | AZ | 72040 |
| SOUTHERN CROSS INDUSTRIES INC |
| ATLANTA | GA | 30301 |
| SOUTHERN FLORIDA HOTEL & MOTEL ASSN. INC. |
| MIAMI BEACH | FL | 33139 |
| SOUTHERN FUNERAL HOMES, INC. |
| KOSCIUSKO | MS | 39090 |
| SOUTHERN GEAR WORKS, INC. |
| GASTONIA | NC | 28052 |
| SOUTHERN HOSPITALITIES INC |
| DALLAS | TX | 75220 |
| SOUTHERN METRONIX INC. |
| HIALEAH | FL | 33010 |
| SOUTHERN MINNESOTA BROADCASTING COMPANY |
| ROCHESTER | MN | 55901 |
| SOUTHERN MOBILE HOMES, INC. |
| NEWPORT NEWS | VA | 23601 |
| THE SOUTHERN MUSIC PUBLISHING COMPANY, INC. |
| NEW YORK | NY | 10019 |
| SOUTHERN NATURAL GAS CO. |
| SANFORD | FL | 32771 |
| THE SOUTHERN NEW ENGLAND CONTRACTING CO. |
| HARTFORD | CT | 06105 |
| SOUTHERN NEWSPAPERS, INC. |
| BAYTOWN | TX | 77520 |
| SOUTHERN SEEDSMEN'S ASSOCIATION |
| SHREVEPORT | LA | 71104 |
| SOUTHERN STATES OPTICAL CO INC |
| MIAMI | FL | 33131 |
| SOUTHERN TEXTILE MACHINERY CO |
| PADUCAH | KY | 42001 |
| SOUTHERN WIRE CLOTH CO. |
| OPA LOCKA | FL | 33054 |
| SOUTHLAND FROZEN FOODS, INC. |
| GREAT NECK | NY | 11021 |
| SOUTHLAND MANUFACTURING COMPANY |
| NORFOLK | VA | 23510 |
| SOUTHLAND SUPPLY CO INC |
| LAUREL | MS | 39440 |
| SOUTHWEST ARKANSAS TELEPHONE CO-OP, INC. |
| TEXARKANA | TX | 75501 |
| SOUTHWEST NAT'L BANK |
| WICHITA | KS | 67202 |
| SOUTHWESTERN OF DALLAS OPTICAL CO. |
| DALLAS | TX | 75222 |
| SOVAT CORP |
| ATLANTIC | NJ | 08401 |
| SPACE SERVICES OF GEORGIA INC |
| ROSWELL | GA | 30075 |
| SPAR LIQUORS INC |
| WASHINGTON | DC | 20032 |
| SPARLING BUICK |
| INGELWOOD | CA | 90301 |
| SPECIAL RISK COVERS, INC. |
| GREAT NECK | NY | 11022 |
| SPECIALIZED PLATING CO. |
| LOS ANGELES | CA | 90048 |
| SPECIALTY MILLWORKS, INC |
| WICHITA | KS | 67209 |
| THE SPECIALTY SHOPS, INC. |
| ST. LOUIS | MO | 63114 |
| SPECIFIC OFFSHORE EQUIPMENT CO |
| HOUSTON | TX | 77055 |
| SPEEDWAY EXCAVATING, INC |
| FRASER | MI | 48026 |
| SPEEDY DELIVERY SERVICE, INC. |
| PEORIA | IL | 61614 |
| SPERRY RAND CORPORATION |
| NEW YORK | NY | 10019 |
| SPINK COUNTY BANK INC |
| REDFIELD | SD | 57469 |
| SPITZER DISTRIBUTING CO, INC |
| BRONX | NY | 10474 |
| SPIVAK ART SUPPLY CO INC. |
| DENVER | CO | 80206 |
| SPLENDOR FORM BRASSIERE INC. |
| NEW YORK | NY | |
| SPOERL'S PONTIAC-CADILLAC, INC |
| CUMBERLAND | MD | 21502 |
| SPOHRER CONSTRUCTION CO., INC. |
| BATON ROUGE | LA | 70815 |
| SPOTNAILS INC |
| ROLLING MEADOWS | IL | 60008 |
| SPRATT-SEAVER INC. |
| CHARLOTTE | NC | 28204 |
| SPRING HILL CEMETARY CO. |
| NASHVILLE | TN | 37216 |
| SPRINGBROOKE FARMS INC |
| STAFFORD | NY | 14143 |
| SPRINGER & THOMAS INC |
| BRIDGETON | NJ | 08302 |
| SPRINGER FASHION UNIFORMS OF 14TH ST. INC. |
| WASHINGTON | DC | 20004 |
| SPRINGER FASHION UNIFORMS OF ATLANTA, INC. |
| ATLANTA | GA | 30303 |
| SPRINGFIELD CLINIC |
| SPRINGFIELD | IL | 62703 |
| SPRINGFIELD CLINIC FACILITIES, INC. |
| SPRINGFIELD | IL | 62703 |
| SPRINGFIELD STATE BANK |
| SPRINGFIELD | NE | 68059 |
| SPRINKMANN SONS CORP. |
| MILWAUKEE | WI | 53225 |
| SQUIRES THE ORGAN PIANO CENTER,INC. |
| SPOKANE | WA | 99207 |
| ST JOHN'S GUILD |
| NEW YORK | NY | 10017 |
| ST. CHARLES KITCHEN BY GIRARD INC. |
| POUND RIDGE | NY | 10576 |
| ST. CLAIR ASSOC., INC. |
| NEW YORK | NY | 10022 |
| ST. COLEMAN'S FEDERAL CREDIT UNION |
| CLEVELAND | OH | 44102 |
| ST. JOSEPH MEMORIAL HOSPITAL |
| MURPHYSBORO | IL | 62966 |
| ST. LOUIS CORDAGE MILLS |
| ST. LOUIS | MO | 63104 |
| ST. LOUIS ENVELOPE COMPANY |
| SAINT LOUIS | MO | 63103 |
| STAHL MANUFACTURING CO |
| DETROIT | MI | 48239 |
| STAIRCRAFT SALES INC |
| FRESNO | CA | 93702 |
| STALLION SUPPLY CO, INC |
| MERCER | PA | 16137 |
| STAMATS DISTRIBUTING CO. |
| JACKSONVILLE | NC | 28540 |
| STAMFORD GLASS MIRROR CORP |
| STAMFORD | CT | 06902 |
| STAN TAYLOR INC |
| NEW YORK | NY | 10016 |
| STAN-ANN OIL CO INC |
| LONGVIEW | TX | 75601 |
| STANDARD AUTO PARTS CORP. |
| BALTIMORE | MD | 21217 |
| THE STANDARD CLUB |
| ATLANTA | GA | 30319 |
| STANDARD DUPLICATING MACHINES CORP. |
| EVERETT | MA | 02149 |
| STANDARD DUPLICATING MACHINES |
| EVERETT | MA | 21490 |
| STANDARD MARKET INC |
| ELY | NV | 89301 |
| STANDARD OFFICE SUPPLY CO |
| PITTSBURGH | PA | 15222 |
| STANDARD PLUMBING SUPPLY CO., INC. |
| BALTIMORE | MD | 21223 |
| STANDARD ROOFING CO. INC. |
| MONTOGOMERY | AL | 36102 |
| STANDARD SAND COMPANY |
| MUSKEGON | MI | 49443 |
| STANDEX INT'L CORPORATION |
| ANDOVER | MA | 01810 |
| STANDEX INTERNATL CORP |
| ANDOVER | MA | 01810 |
| STANLEY B. LOUCKS CO. |
| WINDSOR | CT | 06095 |
| STANLEY ELECTRIC MFG. COMPANY |
| PHILADELPHIA | PA | 19140 |
| STANLEY HERMAN HOMES |
| INDIANAPOLIS | IN | 46260 |
| STANRAY CORP |
| CHICAGO | IL | 60604 |
| THE STAPLEY COMPANY INC |
| BROOKLYN | NY | 11232 |
| STAR HARDWARE & PLUMBING SUPPLY CO. |
| HARTPORT | CT | 06120 |
| STAR REDI-MIX, INC. |
| ORANGEBURG | SC | 29115 |
| STARDUST INC. |
| NEW YORK | NY | 10016 |
| STATE ELECTRIC CO. |
| ST. LOUIS | MO | 63120 |
| STATE ELECTRIC SUPPLY CO |
| HUNTINGTON | WV | 25703 |
| STATE NATIONAL LIFE INS. CO. |
| BATON ROUGE | LA | 70821 |
| STATE STREET RESEARCH & MANAGEMENT CO. |
| BOSTON | MA | 02110 |
| STATE WAREHOUSE CO INC |
| NEW YORK | NY | 10001 |
| STATE WIDE INS AGENCY INC |
| CHICAGO | IL | 60630 |
| STATESVILLE FLOUR MILLS CO INC |
| STATESVILLE | NC | 28677 |
| STATESVILLE FLOUR MILLS CO. INC. |
| STATESVILLE | NC | 28677 |
| STATION PHARMACY INC |
| NEWARK | NJ | 71050 |
| STAUNTON MILITARY ACADEMY |
| STAUNTON | VA | 24401 |
| STECK'S INC. |
| MUNCIE | IN | 47305 |
| STEEL SERVICE CENTER INSTITUTE |
| CLEVELAND | OH | 44113 |
| STEFFEN PLUMBING AND HEATING I |
| FREDONIA | WI | 53021 |
| STEIGER & GERTZEN GARAGE, INC |
| MINNEAPOLIS | MN | 55432 |
| STEINER-TRUCRAFT, INC |
| NEW YORK | NY | 10018 |
| STERETT SUPPLY CO |
| CORPUS CHRISTI | TX | 78405 |
| STERLING CONCRETE VAULT CO INC |
| GLENVIEW | IL | 60025 |
| STERLING CREATIVE TEXTILES PRINTERS CO. |
| PATERSON | NJ | 07501 |
| STERLING HI-FIDELITY, INC. |
| LONG ISLAND CITY | NY | 11101 |
| STERLING STAPLE COMPANY |
| MEMPHIS | TN | 38116 |
| STERNER'S GROCERY INC |
| HANOVER | PA | 17331 |
| STEVENS PRINTINNG & LITHO, INC |
| PALHAM | NY | 10803 |
| STEVENSON CLOTHING CO.INC. |
| MANHATTAN | KS | 66502 |
| STEWART BUILDING & HARDWARE SUPPLIES, INC. |
| PINE BLUFF | AR | 71601 |
| STEWART MANUFACTURING CO., INC |
| PHOENIX | AZ | 85019 |
| STEWART PLYWOOD INC |
| SANTA FE SPRINGS | CA | 90670 |
| STEWART SANDWICHES OF SACRAMEN |
| WEST SACRAMENTO | CA | 95691 |
| STEWART'S SUPER VALU MARKET, INC. |
| MEDFORD | NJ | 08055 |
| STINSON FORD SALES, INC. |
| RUTLAND | VT | 05701 |
| STIRRUP KEY MILLWORK |
| MARATHON SHORES | FL | 33052 |
| STOKES LAUNDRY INC |
| WILDWOOD | NJ | 08260 |
| STONE BUICK OF CLEARWATER, INC |
| CLEARWATER | FL | 33517 |
| STONE HARBOR LUMBER CO. |
| STONE HARBOR | NJ | 08247 |
| STORY CHEMICAL CORPORATION |
| GRAND RAPIDS | MI | 49503 |
| STRASBURG SAVINGS & LOAN CO. |
| STRASBURG | OH | 44680 |
| STRATHMORE PRESS, INC. |
| CHERRY HILL | NJ | 08002 |
| STRAUS SYSTEMS INC. |
| HOUSTON | TX | 77001 |
| STREISINGER ENTERPRISES INC. |
| OMAHA | NE | 68102 |
| STROMGREN PLUMBING AND HEATING CO. INC. |
| KEENE | NH | 34310 |
| STROUD CONSTRUCTION CO. |
| SARASOTA | FL | 33577 |
| STRUCTURA INC. |
| FRANKLIN SQUARE | NY | 11010 |
| STUART H. KOCH, CLU SPECIAL AGENT |
| APPLETON | WI | 54911 |
| THE STUDIO INC. |
| MILWAUKEE | WI | 53208 |
| STYLECRAFT APPLIANCE CO., INC. |
| MENANDS | NY | 12204 |
| SUBERI BROTHERS INC. |
| NEW YORK | NY | 10036 |
| SUBURBAN ENTERPRISES, INC. |
| ST. LOUIS | MO | 63137 |
| SUBURBAN MACHINE & TOOL CO |
| TOLEDO | OH | 43612 |
| SUGDEN INC |
| NOVI | MI | 48050 |
| SULLINGER DISTRIBUTING COMPANY INC. |
| LITTLE ROCK | AR | 72202 |
| SULLIVAN PRODUCTIONS, INC. |
| NEW YORK | NY | 10022 |
| SULTAN ENTERPRISES, INC. |
| ASHEVILLE | NC | 28801 |
| SUMMIT STEEL CORPORATION |
| AKRON | OH | 44301 |
| SUMNER WILLIAMS COMPANY,INC. |
| BROOKLYN | NY | 11211 |
| SUMTER CASKET COMPANY |
| SUMTER | SC | 29150 |
| SUNAD, INC. |
| ST. PETERSBURG | FL | 33742 |
| SUNSWEET GROWERS, INC |
| STOCKTON | CA | 95201 |
| SUPER SHOEBIZ, INC. |
| NEW YORK | NY | 10022 |
| SUPER SKY PRODUCTS, INC |
| THIENSVILLE | WI | 53092 |
| SUPERCRAFT TYPOGRAPHERS INC |
| NEW YORK | NY | 10010 |
| SUPERIOR CONCRETE ACCESSORIES INC. |
| FRANKLIN | IL | 60131 |
| SUPERIOR FIBER PRODUCTS INC |
| SUPERIOR | WI | 54880 |
| SUPERIOR FIBER PRODUCTS INC. |
| SUPERIOR | WI | 54880 |
| SUPERIOR GAS CORP OF ORLANDO |
| ORLANDO | FL | 32808 |
| SUPERIOR MANAGEMENT INC. |
| BALA CYNWYD | PA | 19004 |
| SUPERIOR MEAT PRODUCTS INC. |
| GARY | IN | 46407 |
| SUPERIOR OVERALL LAUNDRY CO. |
| TOLEDO | OH | 43608 |
| SUPERIOR STEEL PROCESSING COMPANY, INC. |
| YOUNGSTOWN | OH | 44515 |
| SUPERIOR TIBON PLATING CO. |
| FAIRFIELD | CT | 64300 |
| SUPERIOR TRAVEL SERVICE INC |
| FLINT | MI | 48503 |
| SUPPES MOTOR SALES CO. |
| JOHNSTOWN | PA | 15901 |
| SUPREME AIR FREIGHT CORPORATION |
| MIAMI | FL | 33152 |
| SUPREME CEDAR PRODUCTS, INC. |
| CONCRETE | WA | 98237 |
| SUPREME DENTAL LABORATORIES IN |
| AMHERST | NY | 14226 |
| SUPREME OCEAN FREIGHT CORPORATION |
| MIAMI | FL | 33152 |
| SUPREME OIL COMPANY,INC. |
| SUMMERVILLE | GA | 30747 |
| SUPREME PROPANE GAS CO |
| NINETY SIX | SC | 29666 |
| SURDEX CORPORATION |
| ST LOUIS | MO | 63013 |
| SURGICAL ARTS COMPANY |
| NORTHBROOK | IL | 60062 |
| SURIANELLO GEN CONCTETE CONTRA |
| BUFFALO | NY | 14215 |
| SURVEY & ANALYSIS, INC |
| NORTHBORO | MA | 01532 |
| SUSSEX COUNTY BROADCASTERS INC. |
| NEWTON | NJ | 07860 |
| SUSSEX MILLS INC |
| SUSSEX | WI | 53089 |
| SUTCO CONSTRUCTION INC. |
| MODESTO | CA | 95352 |
| SUTHERLAND OIL CO |
| OXFORD | MI | 48051 |
| SUTTMILLERS, INC. |
| DAYTON | OH | 45405 |
| SUVON PETROLEUM, INC. |
| SUMMERVILLE | GA | 30747 |
| SYD HARRIS, INC |
| ORLANDO | FL | 32801 |
| SYSTEMS SCIENCE & SOFTWARE |
| LA JOLLA | CA | 92038 |