S-Duality from OM-Theory
  We study the compactification of OM-theory on tori and show a simple heuristic derivation of the $S$-duals of noncommutative open string theory in diverse dimensions from the OM-theoretical point of view. In particular, we identify the $S$-duality between noncommutative open string theory and noncommutative Yang-Mills theory in $(3+1)$ dimensions as the exchange of two circles of a torus on which OM-theory is compactified. Also, we briefly discuss $T$-duality between noncommutative open string theories. 
Teruhiko Kawano and Seiji Terashima (Tokyo U)