Company Name
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| Sagebrush Cellular, Inc. |
| Sage Telecom Communications, LLC |
| Sangoma U.S. Inc. |
| Sarver Corporation |
| SBC Long Distance |
| SBC Long Distance, LLC |
| SDN Communications |
| Securus Technologies, LLC |
| SelecTel, Inc. d/b/a SelecTel Wireless |
| SelecTel Wireless |
| SERVICETITAN, INC. |
| SFone Wireless |
| Silv Communication Inc. |
| Simple Signal, Inc. |
| SimpleVoIP, LLC |
| Simwood, Inc. |
| SIP.US LLC |
| Siro Wireless LLC |
| Skype Communications US Corporation |
| Skywire Networks |
| Smart Carrier, LLC |
| SMARTech Corporation |
| SmartLess Mobile, LLC |
| SMARTNET, INC. |
| S-Net Communications, Inc. |
| SNiP Link LLC |
| Sotel Systems, LLC |
| Souris River Telecommunications Company |
| South Dakota Network, LLC |
| Speakerbus Incorporated |
| Spectrotel of the West LLC |
| Splash Cellular Inc. |
| SQF, LLC |
| SRT |
| SRT Communications, Inc. |
| SRT, Inc. |
| SRT Internet |
| SRT Long Distance |
| SRT Telecommunications |
| SRT Wireless |
| Standing Rock Telecommunications, Inc |
| StandUp Wireless |
| Startec |
| STi Prepaid, LLC |
| Stratus Networks, Inc. |
| Stream Communications, LLC. |
| Stream Digital Voice |
| STS MEDIA INC. |
| Surf Telecom LLC |
| Switch Mobile, LLC |
| Syndeo LLC dba Broadvoice |