104(e) Recipient List

0-9 12005 Burgard Equities LLC 528 Investors LLC A Abex Corp (American Brake Shoe Co) ACF Industries, Inc. / ACF Industries, LLC Advanced American Construction Properties LLC A.G.G. Enterprises, Inc. Air Liquide America Corporation Albers Mill Building Partnership Alder Creek Lumber Company, Inc. Alcatel Submarine Networks, Inc. Aleris International American Seafoods Company American Ship Dismantlers American Tokyo Kasei, Inc. Anchor Park LLC Anderson Brothers Property Anderson Portland Properties LLC ANRFS Holdings, Inc. Arkema Inc. (Formerly Atofina Chemicals, Inc.) Armstrong Disposal Company Ash Grove Cement Co. Ashland, Inc. ATC Leasing Co. LLC ATKN Company Automotive Electric Distributors Inc. Automatic Vending B B D C Properties LLC Babcock Land Company, LLC BAE Systems San Diego Ship Repair, Inc. Barton, Richard M. (c/o Metro Presort, Inc.) Basin Street Assoc Bay Valley Foods BBD&R, Inc. (Fred Devine Diving and Salvage) Beazer East, Inc./Beazer Materials & Services, Inc. Bell Oil Terminal Co. Berry Transport, Inc. Bird Incorporated Borden Chemical, Inc. Borden Packaging and Industial Products Boydstun Metal Works, inc. BP West Coast Products LLC (aka: Atlantic Richfield Company (ARCO) Brand-S Corporation Brenntag Pacific Brazil & Co. (a.k.a. Brazil Electric) Brazil Motor & Controls, Inc. Brix Dearmond, LLC Brix Maritime Co. (DBA: Foss Maritime Co.) Burgard 789 Burlington Northern and Santa Fe Railway Company

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C C&T Quincy Foods Calbag Metals Company CanAm Minerals, Inc. Cargrill Inc. Carson Oil Co. Inc. Cascade Brake Products Cascade General, Inc. Cenex Ag Inc. CENVEO Corporation Certain Teed Corporation Chapel Steel Chase Bag Chevron U.S.A., Inc. Chipman Chemical Co. Christenson Oil (aka: Haj, Inc.) City of Portland CHS, Inc. Columbia Forge and Machine Works Columbia Grain, Inc. Columbia River Sand & Gravel ConocoPhillips Co. consolidated Metco Inc. Container Recovery, Inc. Container Management Services, LLC Cornerstone Property Investments LLC Crosby & Overton Crawford Street Corporation Crowly Marine Services, Inc. Crown Beverage Packaging Inc D D.S.U.-Peterbilt & GMC, Inc. Dasic International Corp. DIL Trust Douglas Oil Co. of California Dulien Steel Dura Industries E East Side Plating, Inc. Eastman Chemical Company EC Company (Marine Electric Co.) Edward Hostmann, Inc. Elkem Metals Equilon Enterprises, LLC ESCO Corporation Estey, John R. Evergreen Chemical and Soap Company Steel Mills, Inc. ExxonMobil Oil Corporation F Fletcher Construction Company North America Flint Ink Corp.

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FLRF LLC FMC Corp Fort James Corp. Fort James NW LLC Foster Poultry Farms Frank Fink Company Freightliner Corporation Front Avenue Corporation Front Avenue III Limited Partnership Front Avenue Limited Partnership Front Avenue MP, LLC G G A C Acquisition Corp Galvanizers Company GATX Tank Storage Terminals Corporation GATX Terminals Corporation General Electric Co. General Services Administration- General Construction Company (subsidiary of: Peter Kiewit Sons, Inc.) Georgia-Pacific West, Inc. G.I. Trucking Company a Corporation Of California Glacier Northwest, Inc. Greenway Properties LLC Goldendale Aluminum Co. Golden Northwest Aluminum Holding Co. Gould Electronics, Inc. (fka: GA-TEK, Inc.) Great Western Chemical Co. (aka: GWC Front LLC) Grundfos Pumps Corporation GS Roofing---- Guilds Lake Properties LLC Gunderson Brothers Engineering Corporation Gunderson, Inc. H HAL North America, Inc. (Pacific Northern Oil Co.) Harsch Investment Properties LLC Hendren Tow-Boat Co., Inc. Henry P Oseran & Associates Hercules Inc. Herman, Stan Hexion Specialty Chemicals, Inc. Hill Investment Co. Howard S. Wright Construction Co. I Ifco Systems Inc. Industrial Battery Company, Inc. Industry 30 LLC International Raw Materials LTD Island Holdings Inc. J Jefferson Smurfit Corporation John Day Logging Company Jones Stevedoring

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Joseph T. Ryerson & Son, Inc. JR Simplot Company K Kaiser---- K F Jacobsen & Co Kinder Morgan Kinder Morgan Liquids Terminals LLC Kinder Morgan Bulk Terminals, Inc. King-Ries LLC Kingsley Lumber Co. KLIX Corp. Koppers Company, Inc. Koppers Inc. KSC Recovery Inc. L L&S Marine Lakea Corporation (ABN: Columbia American Plating) Lakeside Industries Lampros Properties LLC / Camrose Pipe Corporation Langley - St. Johns Partnership Linde Gas LLC Linnton Plywood Association Lockheed Martin Corp. Lone Star NW Longview City Laundry & Cleaners Inc. Lynden Farms M M&F Worldwide Macro Manufacturing Madden Family LLC Mar Com Holding, LLC Mar Com Marine Mar Com, Inc. Marine Finance Corporation Marine Propulsion Services Inc. Marine Salvage Consortium, Inc. Maritime Administration Martin Marietta Materials Inc.- McCall Oil and Chemical Corporation (and affiliated) McCall Oil Real Estate Co. LLC McCloskey Corp (Oregon) McCown de Leeuw & Co (aka: BMC Northwest Holdings inc.) McEachern Corp. McMorgan Institutional Real Estate Fund I LLC McWhorter, Inc. Medite Corporation (fka Medford Corporation) Mept Rivergate LLC Metco Inc. Metra Steel "Metro Regional Government" MFI Inc (MetroFueling Inc) Morse Bros., Inc.

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Mt. Hood Chemical Corp. Multnomah Land and Equipment Myers Container LLC N Niblick, Inc. Nichols Marine Ways Nikko Materials USA, Inc. NL Industries, Inc. NMT Diesel, Inc. North Basin Watumull LLC North Pacific Group, Inc. (dba North Pacific Lumber) Northern Pacific Railway Co. Northwest Container Services Northwest Industrial and Foundry Supply Co. Northwest Marine, Inc. Northwest Marine Iron Works Northwest Natural Gas Company (a.k.a. NW Natural/Gasco) Northwest Oil Northwest Pipe Company NRC Environmental Services Nudelman & Sons, Inc. O Olympic Pipe Line Company Oregon Power Lending Institution Inc. Oregon Sustainable Agriculture Land Trust Oregon Terminal Co. Oregon Washington Railroad Oregon Woodworking Limited Owens Corning (Corp.) P Pacific Terminal Services, Inc. PacifiCorp (Pacific Power) Paco Pumps (f/k/a Pacific Pumping Company) Paramount of Oregon LLC PCC Flow Technologies LP Peanut Butter Properties LLC Petrina Properties V LLC PetroCard Systems Inc. Phillips Oil Co. Pope & Talbot, Inc. Port of Portland Portland Bulk Terminals, LLC Portland Container Repair Corp. Portland General Electric Company Portland Shipyard LLC Portland Terminal Railroad Co. Premier Edible Oils Pride of Oregon Holdings Inc (Pacific Pride Services Inc) Q Quadra Chemicals Inc. R R. E. McElroy LLC

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R K Storage and Warehousing, Inc. Riedel (Zidell - Triangle Park) Riedel Environmental Technologies Riverside Industrial Lumber Ro-Mar Realty of Oregon, Inc. RoMar Transportation Systems Rose City Moving & Storage Rudie Wilhelm Warehouse Co. S S N Properties Partnership (aka N. Warehousing, Inc.) Sakrete of Pacific Northwest Inc. Samuelson Properties LP Sause Bros., Inc. Industries Inc (Metra Steel) Schnitzer Investment Corp. Schnitzer Steel Industries, Inc. Shaver Transportation Company Shell Oil Co. Shipyard Commerce Center LLC Shore Terminals LLC SIC Processing USA Management Corp. Siltronic Corporation Simpson Lumber Company Smith Environmental Technologies Southern Pacific Pipelines PA SPC Properties LLC Special Asphalt Products Specialty Truck Parts, Inc. Standard Oil Co. Standard Steel Property LLC StarLink Logistics, Inc. (fka: Bayer Cropscience Limited Partnership/ Rhone Poulenc) State of Oregon (ODOT) State of Oregon (ODSL)-- Steel Hammer Properties, LLC Steelmill Warehouse, Inc. Sulzer Pumps (US) Inc. Summit Properties Inc. Sutter, David (owner property of KLIX) Swan Island Watamull LLC Swift Transportation T Taiwan Navigation Co., Ltd. Tanker Basin LLC Tenex Management Limited The Marine Group, LLC The Marine Salvage Consortium, Inc. Texaco Inc. Tice Properties Tidewater Oil Co. Time Oil Co. Tosco Corporation Toyota Logistics Services, Inc.

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Toyota Motor Sales USA Transloader International Co LLC Tri-County Metropolitan (Tri-Met) Tube Forgings of America, Inc. U U. S. Army Corps of Engineers (USACE) U. S. Navy Union Carbide Corporation Union Pacific Corp Union Pacific Railroad Company (BPA) United States Coast Guard Univar (Van Waters & Rogers) Unocal Corporation V V&K Service, Inc. Valero LP (aka Shore Terminals LLC) Valspar Corp., The VWR International, Inc. W Watamull Properties Corp. West Coast Adhesives Co. Western Homes Incorporated Western Pacific Piledriving Westinghouse Electric Wilhelm Trucking Co. (dba Wilhelm Trucking Acquisition) Willamette-Western Corporation Willamette Hi Grade Concrete (Riedel) Wirfs, Don WMR LLC Work Zone LLC XYZ Young Mechanical Services, Inc. YRC, Inc. Z Exploration Inc. Zehrung Corp. Zidell Marine Corporation Zidell, Emery N. ZRZ Realty Co.

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