| SAG PRODUCERS HEALTH PLAN |
| SAGICOR INTERNATIONAL |
| SAMBA |
| SANUS HEALTH |
| SCAN |
| SCRANTON CLAIMS OFFICE |
| SEABURY & SMITH |
| SEAFARERS WELFARE PLAN |
| SECURE HORIZONS |
| SEDGWICK |
| SEDGWICK CMS |
| SEGURO AMERICA INT'L AFFA |
| SELF INSURANCE |
| SELF INSURED PLANS LLC |
| SELF PAY |
| SEMINOLE TRIBE OF FL |
| SENIOR DIMENSION |
| SHASTA ADMINISTRATIVE SERVICES |
| SINGER RETIREES |
| SLEEP-WAKE DISORDER CENTER |
| SMU PLUS |
| SOS INTERNATIONAL |
| SOUTH CARE |
| SOUTH DADE ELECTRICAL MANAGEMENT |
| SOUTH FLORIDA COMM CARE NETWORK |
| SOUTH FLORIDA RESEARCH CENTER |
| SOUTH FLORIDA SLEEP AND DIAGNOSTIC |
| SOUTHCARE HEALTH CARE PPO |
| SOUTHCARE HLTHCR PPO |
| SOUTHEAST HONDA LABORERS |
| SPECIALITY RISK SERVICES |
| SRC |
| ST PAUL'S TRAVELERS |
| STANDARD LIFE & ACCIDENT |
| STAR HRG |
| STARBRIDGE |
| STATE DEPARTMENT |
| STATE EMPLOYER GROUP BENEFIT |
| STATE FARM HEALTH INSURANCE |
| STATE FARM INSURANCE COMPANIES |
| STATE HEALTH BENEFIT PLAN |
| STATES GENERAL LIFE INS CO |
| STAYWELL HEALTH PLAN |
| STIRLING & STIRLING INC |
| STUDENT INSURANCE |
| SUMMIT HEALTH PLAN (VISTA) |
| SUMMIT INSURANCE CO |
| SUN HEALTH PLAN |
| SUNCOAST HEALTH |
| SUPPLEMENT MEDICARE WRAPAROUND |
