| S Split Corp. - Class A |
| S Split Corp. - Preferred Shares |
| SAGE Income Fund |
| Sceptre Income & Growth Trust |
| Sceptre Income & High Growth Trust |
| SCI Income Trust |
| SCITI ROCS Trust |
| SCITI Trust |
| SCITI Trust II |
| Scott's Real Estate Investment Trust |
| Second Cup Ltd. (Second Cup Royalty Income Fund) |
| SEF Private Issuers Trust |
| Select 50 S-1 Income Trust |
| Select 50 S-1 Income Trust II |
| Sentry Select 40 Split Income Trust (Capital Units) |
| Sentry Select 40 Split Income Trust (Preferred Securities) |
| Sentry Select Blue-Chip Income Trust |
| Sentry Select Canadian Income Exchange Fund |
| Sentry Select China Fund |
| Sentry Select Commodities Income Trust |
| Sentry Select Diversified Income Trust/Fund |
| Sentry Select FIDAC U.S. Mortgage Trust |
| Sentry Select Focused Growth & Income Trust |
| Sentry Select Global Index Income Trust |
| Sentry Select Global Real Estate Fund |
| Sentry Select Lazard Global Listed Infrastructure Fund |
| Sentry Select MBS Adjustable Rate Income Fund II |
| Sentry Select Primary Metals Corp. |
| Sentry Select Total Strategy Fund |
| Sequoia Oil & Gas Trust |
| Series S-1 Income Fund |
| SFK Pulp Fund |
| Shiningbank Energy Income Fund |
| Signature Diversified Value Trust |
| SIR Royalty Income Fund |
| Sixty Plus Income Trust (go to: Mulvihill Premium Sixty Plus) |
| Sixty Split Corp. (Preferred Shares) |
| Skylon All Asset Trust |
| Skylon Capital Yield Trust |
| Skylon Global Capital Yield Trust |
| Skylon Global Capital Yield Trust II |
| Skylon Growth & Income Trust |
| Skylon International Advantage Yield Trust Series A |
| Skylon International Advantage Yield Trust Series B (U.S. Dollars) |
| SL Split Corp - Preferred Shares |
| Sleep Country Canada Income Fund |
| SNP Health Split Corp. (Preferred Shares) (U.S. Dollars) |
| SNP Split Corp. (Preferred B Shares) (U.S. Dollars) SNP.PR.V |
| SNP Split Corp. (Preferred U Shares) (U.S. Dollars) |
| Somerset Entertainment Income Fund |
| Sound Energy Trust |
| Specialty Foods Group Income Fund |
| Spectra Energy Income Fund |
| Spinrite Income Fund |
| Split REIT Opportunity Trust (Capital Units) |
| Split REIT Opportunity Trust (Preferred Securities) |
| Split Yield Corporation (Capital Shares) |
| Split Yield Corporation (Class I Preferred Shares) |
| Split Yield Corporation (Class II Preferred Shares) |
| Star Point Energy Trust |
| Star Yield Managers Class |
| STaRS Income Fund |
| Stephenson's Rental Services Income Fund |
| Sterling Shoes Inc. (Sterling Shoes Income Fund) |
| Stone Total Return Unit Trust |
| Stoneham Drilling Trust |
| STRATA Income Fund (Capital Units) |
| STRATA Income Fund (Preferred Securities) |
| Strategic Energy Fund |
| Strongco Corporation (Strongco Income Fund) |
| Student Transportation of America Ltd. |
| Summit Real Estate Investment Trust |
| Sun Gro Horticulture Inc. (Sun Gro Horticulture Income Fund) |
| Sunrise Senior Living Real Estate Investment Trust |
| Superior Plus Corporation |
| Supremex Inc. (Supremex Income Fund) |
| Sustainable Production Energy Trust |
| Swiss Water Decaffeinated Coffee Income Fund |
