IN THE MATTER OF THE COMPANIES' CREDITORS ARRANGEMENT ACT , R.S.C. 1985, c. C-36, AS AMENDED AND IN THE MATTER OF THE BUSINESS CORPORATIONS ACT , S.B.C. 2002, c. 57, AS AMENDED AND IN THE MATTER OF A PLAN OF COMPROMISE OR ARRANGEMENT OF WALTER ENERGY HOLDINGS, INC., WALTER CANADIAN COAL ULC, WOLVERINE COAL ULC, BRULE COAL ULC, CAMBRIAN ENERGYBUILD HOLDINGS ULC, WILLOW CREEK COAL ULC, PINE VALLEY COAL LTD. AND 0541237 B.C. LTD. (collectively, the "Petitioners") TOGETHER WITH WALTER CANADIAN COAL PARTNERSHIP, WOLVERINE COAL PARTNERSHIP, BRULE COAL PARTNERSHIP AND WILLOW CREEK COAL PARTNERSHIP (collectively with the Petitioners, "Walter Canada") LIST OF KNOWN AND ESTIMATED CREDITORS OF WALTER CANADA AS AT DECEMBER 7, 2015

Contact Province Postal Amount Due Creditor Name Person Address 1 Address 2 City / State / Zip Code Country ($)

A&A CONTRACT CUSTOMS BROKERS USA PO BOX 4059 BLAINE WA 98231 4059 USA 490.00 Abromovich, Shawn Box 1425 BC V0C 2W0 Canada unknown ACKLANDS-GRAINGER INC. PO BOX 2970 WINNIPEG MB R3C 4B5 Canada 1,537.44 Adekat, Lester Mervin P O Box 2071 Tumbler Ridge BC V0C 2W0 Canada unknown AIM TRUCKING P.O. BOX 111, 4536 44TH AVE CHETWYND BC V0C 1J0 Canada 18,937.65 AIR LIQUIDE CANADA INC. 1250 RENE-LEVESQUE W, SUITE 1700 MONTREAL QC H3B 5E6 Canada 1,879.97 AIR LIQUIDE CANADA INC. 23231 FRASERWOOD WAY RICHMOND BC V6V 3B3 Canada 1,812.54 ALS CANADA LTD 2103 Dollarton Hwy North Vancouver BC V7H 0A7 Canada 32,206.16 Anderson, Travis R Box 605 Tumbler Ridge BC V0C 2W0 Canada unknown ARI FINANCIAL SERVICES T46163 PO BOX 46163 POSTAL STATION A TORONTO ON M5W 4K9 Canada 1,637.16 Arsenault, Kriston Box 1512 Tumbler Ridge BC V0C 2W0 Canada unknown Arsenault, Lloyd Box 1512 Tumbler Ridge BC V0C 2W0 Canada unknown Bailey, Bobby Douglas P O Box 1201 Tumbler Ridge BC V0C 2W0 Canada unknown Ball, Collin Box 941 Tumbler Ridge BC V0C 2W0 Canada unknown Bargy, Brenda F 55550 Jardine Loop Road Vanderhoof BC V0J 3A3 Canada unknown Barker, Eugene P O Box 317 Tumbler Ridge BC V0C 2W0 Canada unknown BC HYDRO PO BOX 9501 STN TERMINAL VANCOUVER BC V6B 4N1 Canada 57,775.40 Beausoleil, Katrina PO Box 1783 Tumbler Ridge BC V0C 2W0 Canada unknown Beausoliel, Katrina P O Box 1783 Tumbler Ridge BC V0C 2W0 Canada unknown Begon, Gary R P O Box 1484 Tumbler Ridge BC V0C 2W0 Canada unknown BELL CANADA PO BOX 5490 STATION TERMINAL VANCOUVER BC V6B 4B5 Canada 259.72 BELL MOBILITY INC PO BOX 5102 BURLINGTON ON L7R 4R7 Canada 3,984.40 Bellows, Paul Box 633 Rycroft AB V9H 1A8 Canada unknown Bennett, Garrett Colin P O Box 201 Tumbler Ridge BC V0C 2W0 Canada unknown Benoit, Robert L 173 Mariwood Drive Campbell River BC V9H 1K9 Canada unknown BEREZAN 280, 815-8TH AVE, SW CALGARY AB T2P 3P2 Canada unknown Bergson, Patti N Box 25019 Misson PO BC V1W 3Y7 Canada unknown Bertrand, Leon Ernest P O Box 1192 Tumbler Ridge BC V0C 2W0 Canada unknown Bielecki, Artur Box 729 Tumbler Ridge BC V0C 2W0 Canada unknown Bird, Laverne Box 3050 Chetwynd BC V0C 1J0 Canada unknown Bisset, Jason T P O Box 885 Tumbler Ridge BC V0C 2W0 Canada unknown Bisset, John T Box 1237 Tumbler Ridge BC V0C 2W0 Canada unknown Bisson, Tyla P O Box 1189 Houston BC V0J 1Z1 Canada unknown

Page 1 of 12 LIST OF KNOWN AND ESTIMATED CREDITORS OF WALTER CANADA AS AT DECEMBER 7, 2015

Contact Province Postal Amount Due Creditor Name Person Address 1 Address 2 City / State / Zip Code Country ($)

BLACK GOLD REALTY LTD PO BOX 191 TUMBLER RIDGE BC V0C 2W0 Canada unknown Blackwell, Derek PO Box 398 Tumbler Ridge BC V0C 2W0 Canada unknown Blade, Jason R P O Box 398 Tumbler Ridge BC V0C 2W0 Canada unknown BOALE, WOOD & COMPANY LTD. 410-800 West Pender St. VANCOUVER BC V6C 2V6 Canada unknown BORDEN LADNER GERVAIS LLP SCOTIA PLAZA, 40 KING ST W TORONTO ON M5H 3Y4 Canada 6,682.62 BOUNDARY ELECTRIC (1985) LTD. BOX 758 GRAND FORKS BC V0H 1H0 Canada unknown Boutilier, Trevor David Box 473 Tumbler Ridge BC V0C 2W0 Canada unknown Bowerman, Kevin P O Box 341 Tumbler Ridge BC V0C 2W0 Canada unknown Bradley, Kenneth Box 822 Tumbler Ridge BC V0C 2W0 Canada unknown Brake, Cassandra Mary Box 465 Merritt BC V1K 1B8 Canada unknown Bredeson, Shaia Lynn P O Box 508 Tumbler Ridge BC V0C 2W0 Canada unknown BRIGHOUSE AUTO ELECTRIC 8888 BECKWITH RD RICHMOND BC V6X1V5 Canada 11.63 Bright, Clint S 39 Puckett Road Cerryville BC V0E 2G3 Canada unknown Brososky, Peter Dale P O Box 194 Tumbler Ridge BC V0C 2W0 Canada unknown Brown, Monika P O Box 693 Tumbler Ridge BC V0C 2W0 Canada unknown Brown, Troy Richard P O Box 902 Tumbler Ridge BC V0C 2W0 Canada unknown Browne, Drew M 203 - 200 Newport Drive Port Moody BC V3H 5H1 Canada unknown Bryla, William Richard #9 1630 Croation Rd. Campbell River BC V9W 3T5 Canada unknown Bzdel, Matthew Paul 5632 Leland Rd Prince George BC V2N 6J2 Canada unknown Caisley, Chris Box 1804 Tumbler Ridge BC V0C 2W0 Canada unknown Caldwell, Jackie Box 1127 Tumbler Ridge BC V0C 2W0 Canada unknown Caljouw, Steve Box 1088 Mackenzie BC V0J 2C0 Canada unknown Callaway, Daniel Box 757 Tumbler Ridge BC V0C 2W0 Canada unknown Campbell, Lloyd Box 127 Brown Road Moberly Lake BC V0C 1X0 Canada unknown CANADA REVENUE AGENCY Fraser Valley and Northern Tax Regional Intake Centre for Insolvency Surrey BC V3T 0E5 Canada unknown Services Office PO Box 11575 Station Main CANADA REVENUE AGENCY 875 HERON RD OTTAWA ON K1A 1B1 Canada 99.27 CANADIAN LINEN & UNIFORM SERVIC 8631 STADIUM ROAD EDMONTON AB T5H 3W9 Canada 400.80 CANADIAN NATIONAL RAILWAY CO. PO BOX 4258, STATION A TORONTO ON M5W 5T1 Canada 1,841.17 CAPITAL MOTORS (1985) LTD 1609 ALASKA AVENUE BC V1G 1Z9 Canada 1,843.87 CARDINAL TELECOM (2000) INC P.O. BOX 941 CHETWYND BC V0C 1J0 Canada 1,934.72 Carr, Enrica M 925 Beatty Street Vancouver BC V6Z 3C5 Canada unknown CASCADE SERVICES PARTNERSHIP 9503-81st ave FORT ST. JOHN BC V1J 6P6 Canada 1,068.12 Case, Erin Edith Site 16 8622 Hart Hwy Prince George BC V2K 3B7 Canada unknown CASSELS BROCK & BLACKWELL LLP SUITE 2100 - SCOTIA PLAZA 40 KING STREET WEST TORONTO ON M5H 3C2 Canada 91,677.28 CAT RENTALS 11634 - 142 ST, UNIT 300 EDMONTON AB T5M 1V4 Canada 28,033.61 CATERPILLAR FINANCIAL SERVICES LIMITED Linda Ritchie 5575 NORTH SERVICE ROAD, SUITE 600 BURLINGTON ON LZL 6M1 Canada unknown Cathyl-Huhn, Gwyneth P O Box 40 Cumberland BC V0R 1S0 Canada unknown CE FRANKLIN LTD, A DIVISION OF DNOW CANADA ULC 1700, 715 - 5TH AVENUE SW CALGARY AB T2P 2X6 Canada 2,492.94 Chabot, Adelard Box 294 Christopher Lake SK S0J 0N0 Canada unknown Chapman, Kevin Oakley Box 258 Tumbler Ridge BC V0C 2W0 Canada unknown

Page 2 of 12 LIST OF KNOWN AND ESTIMATED CREDITORS OF WALTER CANADA AS AT DECEMBER 7, 2015

Contact Province Postal Amount Due Creditor Name Person Address 1 Address 2 City / State / Zip Code Country ($)

CHETWYND CENTER-MAVIS HALL 5021-49TH AVE, BOX 1572 CHETWYND BC VOC 1JO Canada unknown CHETWYND FRESH WATER 2011 PO BOX 1465 CHETWYND BC V0C 1J0 Canada 1,300.18 Chmelyk, Bailey W 6417 Berger Cres Prince George BC V2K 4S9 Canada unknown Clare, Kevin R 234 Okanagan Avenue W Penticton BC V2A 3L6 Canada unknown Colbourne, Roderick Box 1347 Tumbler Ridge BC V0C 2W0 Canada unknown COMPRESSOR CONTROL TECHNOLOGIES LTC 8130 100TH AVENUE FORT ST. JOHN BC V1J 1W4 Canada 7,031.62 Cook, Ronald J Box 1869 Chetwynd BC V0C 1J0 Canada unknown Corbett, Jesse R 5347 Ferguson Lake Road Prince George BC B2K 5V2 Canada unknown CORILANE GWYNETH CATHYL-HUHN 2718 DUNSMUIR AVE CUMBERLAND BC V0R 1S0 Canada 742.84 CORPORATE EXPRESS CANADA INC. C/O C25043C PO BOX 2524, STN M CALGARY AB T2P 1B1 Canada 6,320.95 Corsi, Alexander P O Box 2106 Tumbler Ridge BC V0C 2W0 Canada unknown CRAIGMONT MINES A JOINT VENTURE 320-1639 W.2ND AVENUE VANCOUVER BC V6J 1H3 Canada 2,803.63 CUMMINS WESTERN CANADA PO BOX 2521 STN M CALGARY AB T2P 0T6 Canada 1,046.74 Curtis, Brandon R Box 617 Tumbler Ridge BC V0C 2W0 Canada unknown Curtis, Gordon Box 1341 BC V0B 1H0 Canada unknown Cutler, Trevor Jerry Box 1177 Tumbler Ridge BC V0C 2W0 Canada unknown Cyr, Joseph Pierre Box 1917 Tumbler Ridge BC V0C 2W0 Canada unknown Cyr, Sandra Box 1922 Tumbler Ridge BC V0C 2W0 Canada unknown D & S ELECTRIC LTD. 1130A Murray Drive Williams Lake BC V2G 4K8 Canada unknown Dafoe, Jermaine Box 321 Tumbler Ridge BC V0C 2W0 Canada unknown DANATEC EDUCATIONAL SERVICES LTD 201, 11450 - 29th Street S.E. Calgary AB T2Z 3V5 Canada 89.85 DAVID FAWCETT 6286 MCCLEERY ST VANCOUVER BC V6N1G4 Canada unknown DAVID FAWCETT STE 800, 1199 WEST HASTINGS ST VANCOUVER BC V6E 3T5 Canada unknown Davidson, Todd M 255 Newport Drive, P O Box 262 Port Moody BC V3H 5H1 Canada unknown Dawborn, Eric Box 2548 Mackenzie BC V0J 2C0 Canada unknown Dewetter, Lee RD255 RR1 Site 904 Comp 21 Progress BC V0C 2E0 Canada unknown DHL EXPRESS (CANADA), LTD C/O T10332C P O BOX 4488, STNA TORONTO ON M5W 4H1 Canada 65.40 Doonan, Marcie Box 1666 Tumbler Ridge BC V0C 2W0 Canada unknown Dore, Darcy C 3550 17th Ave Port Alberni BC V9Y 5E9 Canada unknown Downey, Aiden Box 1057 Tumbler Ridge BC V0C 2W0 Canada unknown DR. K. JAVED 201 - 2155 10ATH AVE PRINCE GEORGE BC V2M 5J7 Canada 34.74 DR. S. ASHWELL 1025 - 103RD AVE DAWSON CREEK BC V1G 2G6 Canada 146.84 Drover, Ann Marie Box 323 Pouce Coupe BC V0C 2C0 Canada unknown Dubois, Jarrod S Box 1634 Tumbler Ridge BC V0C 2W0 Canada unknown Duck, Jody Box 202 Tumbler Ridge BC V0C 2W0 Canada unknown Dufresne, Claude Box 1066 Tumbler Ridge BC V0C 2W0 Canada unknown Dufresne, Sarah Box 1066 Tumbler Ridge BC V0C 2W0 Canada unknown Dufresne, Sarah Box 1066 Tumbler Ridge BC V0C 2W0 Canada unknown Duhaime, Jack Box 66 Tumbler Ridge BC V0C 2W0 Canada unknown Dunn, James Box 895 Chetwynd BC V0C 1J0 Canada unknown Durand, Orville P O Box 681 Tumbler Ridge BC V0C 2W0 Canada unknown

Page 3 of 12 LIST OF KNOWN AND ESTIMATED CREDITORS OF WALTER CANADA AS AT DECEMBER 7, 2015

Contact Province Postal Amount Due Creditor Name Person Address 1 Address 2 City / State / Zip Code Country ($)

Durdle, David L 7402B 114 St County of Grande AB T8W 0K2 Canada unknown Eagles, Byron Box 821 Tumbler Ridge BC V0C 2W0 Canada unknown Edward, Robert Tyler RR1 Site 25 Comp 26 Princeton BC V0X 1W0 Canada unknown ELEMENT FLEET MANAGEMENT 51 CONSTELLATION COURT TORONTO ON M9W 1K4 Canada 1,147.80 Elliott, Ronald Box 1073 Tumbler Ridge BC V0C 2W0 Canada unknown Erickson, Bruce P O Box 2008 Chetwynd BC V0C 1J0 Canada unknown Fairweather, Carl Box 2066 Tumbler Ridge BC V0C 2W0 Canada unknown Farmer, Devon Jesse 12626 Kaps Ave. Box 850 Charlie Lake BC V0C 1H0 Canada unknown Felker, Graeme G Box 1231 Tumbler Ridge BC V0C 2W0 Canada unknown Felker, Lisa M Box 1231 Tumbler Ridge BC V0C 2W0 Canada unknown Feltham, Garfield Box 912 Tumbler Ridge BC V0C 2W0 Canada unknown Fenton, Timothy PO Box 131 Tumbler Ridge BC V0C 2W0 Canada unknown Ferguson, Eric Cody 240 Kingsmere Cove SE Airdrie AB T4A 0S1 Canada unknown Ferguson, John 224 Spruce Ave Tumbler Ridge BC V0C 2W0 Canada unknown Ferguson, Nicole L 240 Kingsmere Cove SE Airdrie BC V0C 2W0 Canada unknown Fergusson, Bret 4630 Sunshine Cres. Prince George BC V2N 5Y2 Canada unknown Filion, Pascal P O Box 744 Tumbler Ridge BC V0C 2W0 Canada unknown FIRST LIEN CREDITORS OF WALTER ENERGY, INC. Ira Dizengoff One Bryant Park, Bank of America Tower NEW YORK NY 10036-6745 USA unknown (c/o Akin Gump Strauss Hauer & Feld LLP, U.S. Counsel to the Steering Committee of First Lien Creditors of Walter Energy, Inc.) FIRST LIEN CREDITORS OF WALTER ENERGY, INC. Steven Dvorak 2200 HSBC Building, 885 W. Georgia St. VANCOUVER BC V6C 3E8 Canada unknown (c/o Cassels Brock & Blackwell LLP, Canadian Counsel to the Steering Committee of First Lien Creditors of Walter Energy, Inc.) Fischer, Christopher Apt 205 3858 West Austin Rd Prince George BC V2K 2H6 Canada unknown Fiss, Stefanie Box 1257 Tumbler Ridge BC V0C 2W0 Canada unknown Fitzgerald, Dave P O Box 106 106 Skalula 7 St D'Arcy BC V0N 1L0 Canada unknown Fleury, Jason Box 1731 Tumbler Ridge BC V0C 2W0 Canada unknown Fontaine, Ashely P O Box 1847 Chetwynd BC V0C 1J0 Canada unknown Fortier, Alisan R Box 1746 Tumbler Ridge BC V0C 2W0 Canada unknown Foster, Samantha Box 2385 Chetwynd BC V0C 1J0 Canada unknown Fox, Bradley Steven P O Box 2314 Mackenzie BC V0J 2C0 Canada unknown Furlotte, Roger 5979 Hillview Sub Rd Chetwynd BC V0C 1J0 Canada unknown Gano, Darlene S Box 1005 Tumbler Ridge BC V0C 2W0 Canada unknown Garratt, Raymond P O Box 227 Tumbler Ridge BC V0C 2W0 Canada unknown Gashinsky, Craig Andre 16-8622 Hart Hwy Prince George BC V2K 3B7 Canada unknown GEAR-O-RAMA SUPPLY (CHETWYND) LT BOX 448 CHETWYND BC V0C 1J0 Canada 1,939.43 GEONORTH ENGINEERING LTD. 3975 18th AVENUE PRINCE GEORGE BC V2N 1B2 Canada 48,353.68 Gill, Kyle J 207 Peace River Cres Tumbler Ridge BC V0C 2W0 Canada unknown Gill, Mike Box 477 Tumbler Ridge BC V0C 2W0 Canada unknown

Page 4 of 12 LIST OF KNOWN AND ESTIMATED CREDITORS OF WALTER CANADA AS AT DECEMBER 7, 2015

Contact Province Postal Amount Due Creditor Name Person Address 1 Address 2 City / State / Zip Code Country ($)

Gilles, Scott A Box 1432 4320-47 Ave Chetwynd BC V0C 1J0 Canada unknown Girton, Keith Box 651 Tumbler Ridge BC V0C 2W0 Canada unknown GLENN ZELINSKI 101 FLEET ROAD HUBBARDS NS B0J1T0 Canada 4,191.04 Golhof, Debbie 128 Sukunka Avenue Tumbler Ridge BC V0C 2W0 Canada unknown Grant, Kristina M 531 Norman St. Quesnel BC V2J 3R7 Canada unknown Greene, Arthur D Box 196 Tumbler Ridge BC V0C 2W0 Canada unknown Gregorowich, Curtis A P O Box 1912 Tumbler Ridge BC V0C 2W0 Canada unknown GREYHOUND COURIER EXPRESS PO BOX 15414 STATION A TORONTO ON M5W 1C1 Canada 101.45 Grinnell, Frederick E 48 Wolverine Place Tumbler Ridge BC V0C 2W0 Canada unknown Guimont, Sylvie Box 154 Tumbler Ridge BC V0C 2W0 Canada unknown Haider, Brian Box 613 Tumbler Ridge BC V0C 2W0 Canada unknown Hall, Joseph J Box 133 STN MN Dawson Creek BC V1G 4G3 Canada unknown Halverson, Jaelene P O Box 420 Tumbler Ridge BC V0C 2W0 Canada unknown Hammon, Mark D 521 Pierce Crescent Quesnel BC V2J 4X7 Canada unknown Hammon, Tristan Austin 532 Stewart Street Grande Prairie AB T8W 5K5 Canada unknown Hampel, William Box 1143 Tumbler Ridge BC V0C 2W0 Canada unknown Haney, John Mark 9108 - 8 Street Dawson Creek BC V1G 3N4 Canada unknown Hanna, Cody W Box 971 Tumbler Ridge BC V0C 2W0 Canada unknown Hanna, Michael B Box 1963 Tumbler Ridge BC V0C 2W0 Canada unknown Hansen, Dusty A P O Box 1805 Tumbler Ridge BC V0C 2W0 Canada unknown Harvey, Crystal G PO Box 2021 Tumbler Ridge BC V0C 2W0 Canada unknown Hawryluk, Tanner K Box 116 Tumbler Ridge BC V0C 2W0 Canada unknown Heaton, Geoffrey P O Box 1783 Tumbler Ridge BC V0C 2W0 Canada unknown Heaton, Ronaele Box 428 Tumbler Ridge BC V0C 2W0 Canada unknown Henderson, Don J P O Box 1888 Tumbler Ridge BC V0C 2W0 Canada unknown Hewitt, Ewart Box 41 Tumbler Ridge BC V0C 2W0 Canada unknown Hewitt, Maxwell J Box 41 Tumbler Ridge BC V0C 2W0 Canada unknown Hewitt, Mona P O Box 41 Tumbler Ridge BC V0C 2W0 Canada unknown Hildebrandt, Shelly Unit 60, 34959 Old Clayburn Road Abbotsford BC V2S 6W7 Canada unknown HILL & KNOWLTON SUITE 700- 160 BLOOR ST EAST TORONTO ON M4W 3P7 Canada 6,247.27 Hohner, Sarah J P O Box 194 233 Centennial Dr Mackenzie BC V0J 2C0 Canada unknown Holland, Jeffery Richard Box 287 Tumbler Ridge BC V0C 2W0 Canada unknown Homister, Marty Box 2083 Tumbler Ridge BC V0C 2W0 Canada unknown Homister, Patrick S 4066-217 Road Dawson Creek BC V1G 4E8 Canada unknown Howes, Kevin Cassey 920 91st Ave Dawson Creek BC V1G 1A8 Canada unknown Howitt, Wayne 117-33115 Wilson Street Penticton BC V2A 8J3 Canada unknown Hughes, Dawson D 905 95th Avenue Dawson Creek BC V1G 1H8 Canada unknown Hughes, Gary 905-95th ave Dawson Creek BC V1G 1H8 Canada unknown Hunter, Wayne P O Box 163 Arras BC V0C 1B0 Canada unknown Hurley, Melvin P Box 1355 Tumbler Ridge BC V0C 2W0 Canada unknown Hutchison, Matthew R Box 1145 Tumbler Ridge BC V0C 2W0 Canada unknown

Page 5 of 12 LIST OF KNOWN AND ESTIMATED CREDITORS OF WALTER CANADA AS AT DECEMBER 7, 2015

Contact Province Postal Amount Due Creditor Name Person Address 1 Address 2 City / State / Zip Code Country ($)

INDUSTRIAL SCAFFOLD SERVICES LTD BOX 19 8300 CROFTON RD CROFTON BC V0R 1R0 Canada 547.24 IRON MOUNTAIN PO BOX 3527 STATION A TORONTO ON M5W 1G8 Canada 587.35 Irving, Kyle R Box 157-252 Peace River Cres Tumbler Ridge BC V0C 2W0 Canada unknown J,D, PILING & ANCHOR LTD SS #2 COMPARTMENT 25 FORT ST JOHN BC V1J 4M7 Canada 5,868.39 James, Brianna P O Box 1481 Chetwynd BC V0C 1J0 Canada unknown Jamieson, Kimberly D 182 Dowler Street Red Deer AB T4R 2J5 Canada unknown Jamieson, Shane M Box 1088 Tumbler Ridge BC V0C 2W0 Canada unknown Jaswal, Guleena PO Box 1852 Tumbler Ridge BC V0C 2W0 Canada unknown Jeffrey, Joshua D 523 West 24th Street North Vancouver BC V7M 2E2 Canada unknown Jensen, Don 562 Jermyn Ave Penticton BC V2A 2E1 Canada unknown JOHNSON INDUSTRIAL SUPPLY PO BOX 1269 CHETWYND BC V0C 1J0 Canada 63.58 JOHNSON RAD BOX 1269 CHETWYND BC V0C 1J0 Canada 16,316.17 JOHNSON RAD & MUFFLER JOHNSON INDUSTRIAL SUPPLY PO BOX 1269 CHETWYND BC V0C 1J0 Canada 1,149.80 Johnston, Justin D Box 1243 Mackenzie BC V0J 2C0 Canada unknown Jones, Jenifer D P O Box 982 Tumbler Ridge BC V0C 2W0 Canada unknown Just, Daniel Christopher P O Box 1625 Tumbler Ridge BC V0C 2W0 Canada unknown Just, Jamie K P O Box 1625 Tumbler Ridge BC V0C 2W0 Canada unknown Kangas, Allan P. O. Box 527 Tumbler Ridge BC V0C 2W0 Canada unknown Kao, Natasha 8868 Haldi Road Prince George BC V2N 6K1 Canada unknown KARLIS KESANS 23650 BRYANT DR MAPLE RIDGE BC V4R 0B7 Canada 721.98 KATHERINE VOYLE BOX 2441 CHETWYND BC V0C 1J0 Canada 814.34 Kennedy, Mark Robert PO Box 1361 Tumbler Ridge BC V0C 2W0 Canada unknown KEVIN JAMES 147 - 8400 FOREST GROVE DRIVE BURNABY BC V5A 4B7 Canada unknown Kingwell, Hugh PO Box 1094 Tumbler Ridge BC V0C 2W0 Canada unknown Kirkham, Brody R 7541 Giscome Road Prince George BC V2N 6V1 Canada unknown Klikach, Kade Barry P.O. Box 461 Tumbler Ridge BC V0C 2W0 Canada unknown Kloosterboer, Ryan K 1333 - 93rd Avenue Dawson Creek BC V1G 1E5 Canada unknown Knoke, Dwain M 2111 Carmen Rd BC V9S 5L3 Canada unknown Knowles, Clayton J Box 135 Tumbler Ridge BC V0C 2W0 Canada unknown Knowles, Jason E P O Box 181 Tumbler Ridge BC V0C 2W0 Canada unknown Kortz, Jason 2371 Coho Road Campbell River BC V9W 4W3 Canada unknown Lacey, Timothy G Box 2502 McKenzie BC V0J 2C0 Canada unknown Lafortune, Mathieu P 207-2677 Trout Lake Road North Bay ON P1B 8S3 Canada unknown LAKEVIEW INN & SUITES BOX 1970 CHETWYND BC V0C 1J0 Canada 977.04 Landa, Chuck Dustin Box 1434 Tumbler Ridge BC V0C 2W0 Canada unknown Larsson, Carl D P O Box 1217 Tumbler Ridge BC V0C 2W0 Canada unknown Leblanc, Bernard G Box 1253 Tumbler Ridge BC V0C 2W0 Canada unknown LEDCOR DESIGN-BUILD (B.C.) INC. 4, 3302 Appaloosa Road Kelowna BC V1V 2W5 Canada unknown Legall, Cindy Angela Box 1812 Revelstoke BC V0E 2S0 Canada unknown Legaspi, Jan Box 328 Tumbler Ridge BC V0C 2W0 Canada unknown Lemay, Laura Box 2435 Chetwynd BC V0C 1J0 Canada unknown

Page 6 of 12 LIST OF KNOWN AND ESTIMATED CREDITORS OF WALTER CANADA AS AT DECEMBER 7, 2015

Contact Province Postal Amount Due Creditor Name Person Address 1 Address 2 City / State / Zip Code Country ($)

Lemon, Amber Nicole Box 1422 Tumbler Ridge BC V0C 2W0 Canada unknown Lenart, Jason J Box 2184 Tumbler Ridge BC V0C 2W0 Canada unknown Lenart, William F Box 2126 Tumbler Ridge BC V0C 2W0 Canada unknown Lewis, Kristopher 1122 Ash Cres. Box 552 Elkford BC V0B 1H0 Canada unknown LOOMIS EXPRESS 200 WESTRCREEK BLVD. BRAMPTON ON L6T 5T7 Canada 2,570.74 Loxam, Colin P Box 989 Tumbler Ridge BC V0C 2W0 Canada unknown Lutgen, Nicole P O Box 121 Tumbler Ridge BC V0C 2W0 Canada unknown Lutz, Erin M 804 Alpine Terrace Kamloops BC V2B 6E6 Canada unknown MacDonald, Derek C Box 291 Port McNeil BC V0C 2W0 Canada unknown MacEachern, Lorne E Box 1211 Tumbler Ridge BC V0C 2W0 Canada unknown Mackay, Ashlee P.O BOX 1166 Tumbler Ridge BC V0C 2W0 Canada unknown Mackie, Corey A P O Box 361 Tumbler Ridge BC V0C 2W0 Canada unknown Mackie, Jessica Jane 1336 Villiage Avenue Prince George BC V2L 4L6 Canada unknown Marie, Rolain L Box 1056 Tumbler Ridge BC V0C 2W0 Canada unknown Marsel, Ken Box 1126 Tumbler Ridge BC V0C 2W0 Canada unknown Martin, Maurice Leo Box 857 Tumbler Ridge BC V0C 2W0 Canada unknown Matthews, Robert D P O Box 2664 Chetwynd BC V0C 1J0 Canada unknown Maxon, Jessie RR1 Site 25 Comp 26 Princeton BC V0X 1W0 Canada unknown McArthur, Rema A Box 136 Tumbler Ridge BC V0C 2W0 Canada unknown MCCALL ENVIRONMENTAL 5111 EAGLE TREE PLACE VICTORIA BC V9C 4H9 Canada 8,149.24 McCallum, Michael G PO Box 1943 Tumbler Ridge BC V0C 2W0 Canada unknown McCarthy, Diane Marie PO Box 473 Tumbler Ridge BC V0C 2W0 Canada unknown McCarthy, Tina E P O Box 181 Tumbler Ridge BC V0C 2W0 Canada unknown McClure, Dallas James 8047 Flamingo Rd. Prince George BC V2K 5H1 Canada unknown McClure, Roger A 23385 Fyfe Road Prince George BC V2N 6H7 Canada unknown McClure, Sandra L 23385 Fyfe Road Prince George BC V2N 6H7 Canada unknown McNeil, Robyn D Box 749 Tumbler Ridge BC V0C 2W0 Canada unknown McQueen, Don H Box 481 Tumbler Ridge BC V0C 2W0 Canada unknown Meierhofer, Donnavan 1780 - 9th Avenue Prince George BC V2L 3S1 Canada unknown Mendoza, Cresenciano A P O Box 631 Fox Creek AB T0H 1T0 Canada unknown Mercredi, Margaret P O Box 1943 Tumbler Ridge BC V0C 2W0 Canada unknown Mercredi, Margaret S P O Box 1943 Tumbler Ridge BC V0C 2W0 Canada unknown METSO MINERALS CANADA INC C/O TH1008, PO BOX 4283 POSTAL STATION A TORONTO ON M5W 5W6 Canada 1,135.55 Meyer, Michael Box 2162 Tumbler Ridge BC V0C 2W0 Canada unknown Micha, Colin M 6144 Berger Place Prince George BC V2K 4J3 Canada unknown Miller, Fred C Box 1143 Tumbler Ridge BC V0C 2W0 Canada unknown Milner, Rachel A Box 547 Chase BC V0E 1M0 Canada unknown MINING ASSOCIATION OF BC 900-808 West Hastings St. VANCOUVER BC V6C 2X4 Canada 10.45 MINISTER OF FINANCE PO BOX 9508, STN PROV GOVT VICTORIA BC V8W 9C1 Canada 682.91 MINISTER OF FINANCE, FINANCIAL SERVICES BRANCH, MINISTRY OF FORESTS, LANDS & PO BOX 9417 STN PROV GOVT VICTORIA BC V8W 9V1 Canada 4,219.31 CORPORATE SERVICES DIVISION NATURAL RESOURCE OPERATIONS

Page 7 of 12 LIST OF KNOWN AND ESTIMATED CREDITORS OF WALTER CANADA AS AT DECEMBER 7, 2015

Contact Province Postal Amount Due Creditor Name Person Address 1 Address 2 City / State / Zip Code Country ($)

MINISTER OF FINANCE, WATER ACT REVENUE PAYMENTS PO BOX 2083 STN TERMINAL VANCOUVER BC V6B 3T2 Canada 473.04 Moineau, Robert Lucien Box 964 Chetwynd BC V0C 1J0 Canada unknown Monical, Tyrel L Box 776 Tumbler Ridge BC V0C 2W0 Canada unknown MORGAN STANLEY Scott Greissman 1155 AVENUE OF THE AMERICAS NEW YORK NY 10036-2787 USA unknown (Administrative Agent and Collateral Agent under the 2011 Credit Agreement) (c/o White & Case LLP, Counsel to Morgan Stanley) NALCO CANADA PO BOX 57047, STN A LOCKBOX T57047C TORONTO ON M5W 5M5 Canada 48,881.06 NAUTILUS ENVIRONMENTAL 8664 COMMERCE COURT BURNABY BC V5A 4N7 Canada 64,826.44 Nelson, Thomas Box 2051 Chetwynd BC V0C 1J0 Canada unknown Netter, Randy Box 1748 Grande Cache AB T0E 0Y0 Canada unknown NETWORK INNOVATIONS US INC. PO BOX 864356 ORLANDO FL 32886-4356 USA 1,158.90 NEUFELD PETROLEUM & PROPANE LTD. 101, 14125-99TH STREET GRANDE PRAIRIE AB T8V 7G2 Canada 422.06 Nguyen, Tung T 408 Bergeron Drive Tumbler Ridge BC V0C 2W0 Canada unknown Nicholls, Crystal J Box 1781 Tumbler Ridge BC V0C 2W0 Canada unknown Nicholson, Jacob Ryan 531 Norman St. Quesnel BC V2J 3R7 Canada unknown Nielson, Trevor A 5931 Harthwy C-11 Prince George BC V2K 3A3 Canada unknown Nixon, Robert D 925 Beatty Street Vancouver BC V6Z 3C5 Canada unknown Noble, Devin Dwayne Clarke 2032 Bittner West Road Prince George BC V2N 6T1 Canada unknown NORTH PEACE AIRPORT SERVICES LTD BOX 6490 FORT ST. JOHN BC V1J 4H9 Canada 15.10 NH ACCOUNTS RECEIVABLE 300 - 299 Victoria Street Prince George BC V2L5B8 Canada 755.25 NORTHERN INDUSTRIAL SALES BOX 1630 CHETWYND BC V0C 1J0 Canada 174.41 NORTHERN METALIC SALES BOX 1990,112 COMMERCIAL PK TUMBLER RIDGE BC V0C 2W0 Canada 146.78 NORTHERN METALIC SALES LTD (NORTHERN JANITORIAL SUPPLY) 9709-17 STREET DAWSON CREEK BC V1G 4B1 Canada 429.35 NORTHERN OASIS CARWASH LTD BOX 1360 CHETWYND BC V0C 1J0 Canada 244.77 NORTHERN SCALE 2003 S. OGILVIE ST PRINCE GEORGE BC V2N 1X2 Canada 6,628.16 NORTHERN STEEL 9588 MILWAUKEE WAY PRINCE GEORGE BC V2N 5T3 Canada 2,514.62 O'Dine, Dan Box 996 Chetwynd BC V0C 1J0 Canada unknown O'Handley, Deborah P O Box 568 Tumbler Ridge BC V0C 2W0 Canada unknown O'Handley, Joseph B PO Box 2021 Tumbler Ridge BC V0C 2W0 Canada unknown O'Neill, John A Box 1427 Barriere BC V0E 1E0 Canada unknown O'Neill, Shane M P.O. Box 1874 Tumbler Ridge BC V0C 2W0 Canada unknown Pack, Justin J Box 1264 Tumbler Ridge BC V0C 2W0 Canada unknown Pankhurst, Dan E 601 Buntin Place Comox BC V9M 3R1 Canada unknown PEACE RIVER COAL INC. 1900-1055 WEST HASTINGS STREET VANCOUVER BC V6E 2E9 Canada unknown PEACE RIVER COAL INC. PO Box 919 TUMBLER RIDGE BC VOC2WO Canada unknown PEER 1 NETWORK ENTERPRISES, INC 1000-555 WEST HASTINGS STREET VANCOUVER BC V6B 4N5 Canada 2,817.40 Peitzsche, Ralph W Box 1603 Tumbler Ridge BC V0C 2W0 Canada unknown PELLY CONSTRUCTION LTD. 111 INDUSTRIAL ROAD WHITEHORSE YT Y1A 2T7 Canada unknown Pesonen, Harry E 4414 55th St Red Deer AB T4N 2H4 Canada unknown Pettipas, Erin Patrice P O Box 192 Tumbler Ridge BC V0C 2W0 Canada unknown

Page 8 of 12 LIST OF KNOWN AND ESTIMATED CREDITORS OF WALTER CANADA AS AT DECEMBER 7, 2015

Contact Province Postal Amount Due Creditor Name Person Address 1 Address 2 City / State / Zip Code Country ($)

Philpott, Ashton Box 945 Tumbler Ridge BC V0C 2W0 Canada unknown PHOENIX MEDICAL IMAGING 101-2155 10TH AVENUE PRINCE GEORGE BC V2M 5J6 Canada 62.13 Pidwerbeski, Donald C 801 Spruce Street Quesnel BC V2J 3B3 Canada unknown Pimm, Trevor J 12310 - 107A ST. Grande Prairie AB T8V 8K7 Canada unknown Pindera, Geoffrey L 56 Valley View Pl Tumbler Ridge BC V0C 2W0 Canada unknown PINE VALLEY MINING CORPORATION c/o BULL, HOUSSER & TUPPER LLP 1800 - 510 WEST GEORGIA STREET VANCOUVER BC V6B 0M3 Canada unknown PITNEY BOWES CANADA PO BOX 278 ORANGEVILLE ON L9W 2Z7 Canada 207.29 PITNEYWORKS PO BOX 280 ORANGEVILLE ON LW92Z7 Canada 1,612.39 Pittman, Jordan Myles PO Box 1 Tumbler Ridge BC V0C 2W0 Canada unknown Pouliot, Dawn P O Box 1744 Tumbler Ridge BC V0C 2W0 Canada unknown Pouliot, Jordan D P O Box 386 Tumbler Ridge BC V0C 2W0 Canada unknown Power, Conrad Phillip PO Box 1943 Tumbler Ridge BC V0C 2W0 Canada unknown Power, Elliot R Box 1943 Tumbler Ridge BC V0C 2W0 Canada unknown PREISER SCIENTIFIC INC. PO BOX 1330, 94 OLIVER STREET ST. ALBANS WV 25177-1330 USA 1,431.20 PREMIUM TRUCK & TRAILER INC. 1015 GREAT STREET PRINCE GEORGE BC V2N 2K8 Canada 598.60 PRINCE GEORGE MOTORS LTD. 1331 Central Street Prince George BC V2M 3E2 Canada 872.47 Priseman, Allan H 1475 Bowron Road Prince George BC V2N 6E2 Canada unknown Proctor, Melanie L P O Box 2219 Tumbler Ridge BC V0C 2W0 Canada unknown R HOME SUPPLY CENTRE 1628 ALASKA AVENUE DAWSON CREEK BC V1J 1Z7 Canada 146.30 Rae, Neil A Box 224 Sayward BC V0P 1R0 Canada unknown Ramirez, Isis PO Box 1352 Tumbler Ridge BC V0C 2W0 Canada unknown Rashti, Panteha 1309 Cartier Ave Coquitlam BC V3K 2C5 Canada unknown Rebchuk, Tharas S Box 831 Tumbler Ridge BC V0C 2W0 Canada unknown Reimer, Al D Box 201 Big Lake Ranch BC V0L 1G0 Canada unknown Rempel, Joshua David 6815 Pooley Rd Prince George BC V2N 5W9 Canada unknown REVENUE SERVICES OF BC (MSP) P.O. BOX 9482 STN. PROV GOVT VICTORIA BC V8W 9W6 Canada unknown Richards, Chad L Box 1997 Tumbler Ridge BC V0C 2W0 Canada unknown Richards, Dale E P O Box 783 Wildwood AB T0E 2M0 Canada unknown RIDLEY TERMINALS INC. PO BAG 8000 2110 RIDLEY ISLAND ROAD PRINCE RUPERT BC V8J 4H3 Canada unknown Robbins, Curtis Box 234 Tumbler Ridge BC V0C 2W0 Canada unknown Roberge, Tavis 7480 Dave Road Prince George BC V2N 6H3 Canada unknown Robinson, Harold Box 1903 Tumbler Ridge BC V0C 2W0 Canada unknown Robinson, Ryan Ivan P O Box 2041 Tumbler Ridge BC V0C 2W0 Canada unknown Rosborough, Paul Philip Box 1432 Tumbler Ridge BC V0C 2W0 Canada unknown Rose, Tina F P O Box 1919 Chetwynd BC V0C 1J0 Canada unknown ROSENAU TRANSPORT LTD. #200, 2950 PARSONS ROAD EDMONTON AB T6N 1B1 Canada 261.60 Rowe, George D P O Box 2068 Tumbler Ridge BC V0C 2W0 Canada unknown RST INSTRUMENTS LTD. 200 - 2050 HARTLEY AVENUE COQUITLAM BC V3K 6W5 Canada 148.98 Rumbolt, Karisa T Box 1997 Tumbler Ridge BC V0C 2W0 Canada unknown Ruschkowski, Craig A Box 5061 Kamloops BC V1S 1Y8 Canada unknown Salewski, David A Box 654 Tumbler Ridge BC V0C 2W0 Canada unknown

Page 9 of 12 LIST OF KNOWN AND ESTIMATED CREDITORS OF WALTER CANADA AS AT DECEMBER 7, 2015

Contact Province Postal Amount Due Creditor Name Person Address 1 Address 2 City / State / Zip Code Country ($)

Sanders, Dave Box 1862 Tumbler Ridge BC V0C 2W0 Canada unknown SANDS BULK TRANSPORT 1059 EASTERN ST PRINCE GEORGE BC V2N 5R8 Canada 39,066.57 Saul, George Karr 122A 1286 Ponderosa Drive BC V0B 2G2 Canada unknown Sawatzky, Dale P O Box 219 Tumbler Ridge BC V0C 2W0 Canada unknown Schneider, Thomas PO Box 163 Pouce Coupe BC V0C 2C0 Canada unknown Schoenknect, Nick Box 20 Site 6 RR2 Sexsmith AB T0H 3C0 Canada unknown Schofield, Timmothy K P O Box 1751 Tumbler Ridge BC V0C 2W0 Canada unknown Schraeder, Dale Box 250 Tumbler Ridge BC V0C 2W0 Canada unknown SCOTT PUMP SERVICE LTD. 6303 WAGNER ROAD EDMONTON AB T6E 4N4 Canada 191.79 Sebastian, Deanna Box 1401 Tumbler Ridge BC V0c 2W0 Canada unknown Sebastian, Janine J Box 1975 Tumbler Ridge BC V0C 2W0 Canada unknown Sendler, Jessica Lee Box 1463 Tumbler Ridge BC V0C 2W0 Canada unknown Senft, Murray R 20865 Murch Lake Road Prince George BC V2K 5L4 Canada unknown Sevigny, Brent Adrian 2234 Progress Rd Prince George BC V2K 5S1 Canada unknown Seymour, Jonathon S 9610 101 Ave. Grande Prairie AB T8V 0X1 Canada unknown Sherburne, Wayne 1227 Sycamore Road Sparwood BC V0B 2G2 Canada unknown SHOP EASY FOODS PO BOX 2200 TUMBLER RIDGE BC V0C 2W0 Canada 67.63 Simington, Robert G 2659 Hollandia Drive Prince George BC V2N 4K9 Canada unknown Sivers, Loretta Box 1808 Chetwynd BC V0C 1J0 Canada unknown Slaney, Jamie M Box 362 Tumbler Ridge BC V0C 2W0 Canada unknown Smathers, Thomas L 1066 North Blackburn Rd. Prince George BC V2N 6B7 Canada unknown Smith, Jordan Box 1213 Tumbler Ridge BC V0C 2W0 Canada unknown Smith, Timothy W PO Box 1182 Oliver BC V0H 1T0 Canada unknown Snodgrass, Walter H P O Box 1582 Tumbler Ridge BC V0C 2W0 Canada unknown Solmonson, Chance S P O Box 866 Tumbler Ridge BC V0C 2W0 Canada unknown Solmonson, Olivea 3904 Bellamy Road Prince George BC V2K 3V7 Canada unknown Solmonson, Sandy R P O Box 245 Tumbler Ridge BC V0C 2W0 Canada unknown SOUTHPAW RENTAL & SALES INC PO BOX 1179 TUMBLER RIDGE BC V0C 2W0 Canada 19,722.32 Southwick, Arlan D Box 2325 Dawson Creek BC V1G 4P2 Canada unknown Splinter, Christopher A P O Box 2219 Tumbler Ridge BC V0C 2W0 Canada unknown STANTEC SUITE 300, 805 - 8TH AVENUE S. CALGARY AB T2P 1H7 Canada 1,265.45 Steele, Glenn E P O Box 371 Tumbler Ridge BC V0C 2W0 Canada unknown Steenbergen, Dirk #609-44 Whitesheild Cres Kamloops BC V2E 2J1 Canada unknown Stern, Matt J P O Box 1415 Tumbler Ridge BC V0C 2W0 Canada unknown Stevenson, Tyler R Box 1088 Mackenzie BC V0J 2C0 Canada unknown Steves, Colin James Box 2155 Tumbler Ridge BC V0C 2W0 Canada unknown Stirling, Philip C P O Box 1686 Tumbler Ridge BC V0C 2W0 Canada unknown Stjepanovic, Dennis S Box 1852 Tumbler Ridge BC V0C 2W0 Canada unknown Stragoe, Ward 1285 Pigeon Ave Williams Lake BC V2G 2C3 Canada unknown Strand, Ole C Box 1722 Tumbler Ridge BC V0C 2W0 Canada unknown Strand, Tonia Box 1722 Tumbler Ridge BC V0C 2W0 Canada unknown

Page 10 of 12 LIST OF KNOWN AND ESTIMATED CREDITORS OF WALTER CANADA AS AT DECEMBER 7, 2015

Contact Province Postal Amount Due Creditor Name Person Address 1 Address 2 City / State / Zip Code Country ($)

Strang, Ami F P O Box 1283 Tumbler Ridge BC V0C 2W0 Canada unknown Strang, Daniel V Box 121 Tumbler Ridge BC V0C 2W0 Canada unknown Strang, Jeffrey M Box 2011 Tumbler Ridge BC V0C 2W0 Canada unknown STRATA CORPORATION BCS3694 PO BOX 9 TUMBLER RIDGE BC V0C 2W0 Canada 1,803.99 SUKUNKA ROAD USERS C/O BOX 1859 CHETWYND BC V0C 1J0 Canada 1,136.69 SUPERIOR PROPANE PO BOX 2875 STN M CALGARY AB T2P 5G1 Canada 2,866.93 Tackaberry, Brian J P O Box 108 RR 1 Klahainie Dr Fort Nelson BC V0C 1R0 Canada unknown Tackaberry, Justin Box 1863 Chetwynd BC V0C 1J0 Canada unknown Taylor, Bruce Box 53 Tumbler Ridge BC V0C 2W0 Canada unknown Taylor, Christopher S Box 255 Tumbler Ridge BC V0C 2W0 Canada unknown Taylor, Doug Box 1547 Tumbler Ridge BC V0C 2W0 Canada unknown Taylor, Eric Box 223 Tumbler Ridge BC V0C 2W0 Canada unknown Taylor, Scot C P O Box 252 Tumbler Ridge BC V0C 2W0 Canada unknown TELUS COMMUNICATIONS PO BOX 7575 VANCOUVER BC V6B 8N9 Canada 8,319.41 TEXCAN 1420 DERWENT WAY DELTA BC V3M 6H9 Canada 3,017.09 THE GREAT-WEST LIFE ASSURANCE CO PO BOX 1053 WINNIPEG MB R3C 2X4 Canada 7,151.13 THE PENCIL BOX 4917 SOUTH ACCESS RD. PO BOX 510 CHETWYND BC V0C 1J0 Canada 70.62 Thurston, Jason K Site 15 Comp 47552 St Main Fort St John BC V1J 4M7 Canada unknown TIRECRAFT BOX 1510 CHETWYND BC V0C 1J0 Canada 496.46 TMX EQUITY TRANSFER SERVICES INC. 200 UNIVERSITY AVENUE, SUITE 301 TORONTO ON M5H 4H1 Canada 7.64 Tomkinson, Gary W PO Box 851 Tumbler Ridge BC V0C 2W0 Canada unknown Torraville, Jared D Box 2172 Tumbler Ridge BC V0C 2W0 Canada unknown Torraville, Jordan S Box 824 Tumbler Ridge BC V0C 2W0 Canada unknown Traverse, Fraser T Box 1355 Tumbler Ridge BC V0C 2W0 Canada unknown Traverse, Patrick Box 351 Tumbler Ridge BC V0C 2W0 Canada unknown Trudel, Carla Box 1421 Tumbler Ridge BC V0C 2W0 Canada unknown Tuters, Michael P O Box 1262 Tumbler Ridge BC V0C 2W0 Canada unknown Tytula, Michael T P O Box 1742 Tumbler Ridge BC V0C 2W0 Canada unknown UNITED STEELWORKERS LOCAL 1-424 SUITE 100 1777 3RD AVE PRINCE GEORGE BC V2L3G7 Canada unknown UNITED STEELWORKERS LOCAL 1-424 Mr. Craig Bavis Victory Square Law Office LLP 500 - 128 West Pender Street Vancouver BC V6B 1R8 Canada unknown Van Basten, Jaylene Ashley Box 53 Tumbler Ridge BC V0C 2W0 Canada unknown VAN KAM FREIGHTWAYS LTD. 10155 GRACE ROAD SURREY BC V3V 3V7 Canada 177.80 Verge, Hedley D Box 1993 Tumbler Ridge BC V0C 2W0 Canada unknown Verge, Holi 432 Willow Dr.PO Box 947 Tumbler Ridge BC V0C 2W0 Canada unknown Vivian, Lorraine PO Box 956 Tumbler Ridge BC V0C 2W0 Canada unknown Wagner, Stephen Anthony Box 1656 Tumbler Ridge BC V0C 2W0 Canada unknown WAJAX INDUSTRIAL COMPONENTS 901 GREAT STREET PRINCE GEORGE BC V2N 5R7 Canada 112.40 Wallbank, Craig Michael Box 2153 Tumbler Ridge BC V0C 2W0 Canada unknown WALTER ENERGY, INC. Mr. Bill Harvey 3000 Riverchase Galleria, Suite 1700 Birmingham AL 35244 USA unknown Walter, Richard 9306 73rd Ave Grande Prairie AB T8V 6E8 Canada unknown Wamsteeker, Amanda P.O. Box 531 Tumbler Ridge BC V0C 2W0 Canada unknown

Page 11 of 12 LIST OF KNOWN AND ESTIMATED CREDITORS OF WALTER CANADA AS AT DECEMBER 7, 2015

Contact Province Postal Amount Due Creditor Name Person Address 1 Address 2 City / State / Zip Code Country ($)

Warner, James L P O Box 1612 Tumbler Ridge BC V0C 2W0 Canada unknown Warne-Steele, Raeanne PO Box 371 Tumbler Ridge BC V0C 2W0 Canada unknown Watt, Braden Box 1592 Tumbler Ridge BC V0C 2W0 Canada unknown Watt, Richard S Box 1592 Tumbler Ridge BC V0C 2W0 Canada unknown Watt, William 3726 Haslam Road Port Alberni BC V9Y 6A4 Canada unknown Weightman, Bradley R P O Box 1682 Moberly Lake BC V0C 1J0 Canada unknown WESTERN TANK & LINING LTD 12180 VICKERS WAY RICHMOND, BC BC V6V 1H9 Canada 35,281.60 WESTQUIP DIESEL SALES (ALTA) LTD 11720 - 181 STREET EDMONTON AB T5S 1M6 Canada 100.16 White, Bruce PO Box 2226 Chetwynd BC V0C 1J0 Canada unknown Wied, Brian Daniel 48 Valley View Place Tumbler Ridge BC V0C 2W9 Canada unknown WILLIAMS MACHINERY LP UNIT 102-880 GREAT STREET PRINCE GEORGE BC V2N 5R7 Canada 190.01 Williams, Don Box 494 Tumbler Ridge BC V0C 2W0 Canada unknown Wilson, Keith O 980 Ahbau Street Apt# 102 Prince George BC V2M 3R9 Canada unknown Wisman, Adam Box 604 Tumbler Ridge BC V0C 2W0 Canada unknown WOLSELEY ENGINEERED PIPE GROUP 3780- 98TH STREET EDMONTON AB T6E 6B4 Canada 82.55 Woods, Robert Kevin 104-2315 Suffolk Cres Courtney BC V9N 3Z4 Canada unknown WORKSAFE BC, ASSESMENT RECEIVABLES PO BOX 9600 STN TERMINAL VANCOUVER BC V6B 5J5 Canada unknown Worthington, Richard Nicholas 2235 Springhill Rd Prince George BC V2N 5Y7 Canada unknown XEROX CANADA LTD. PO BOX 4539 STATION A TORONTO ON M5W 4P5 Canada unknown Yandeau, Lance T P O Box 1862 Tumbler Ridge BC V0C 2W0 Canada unknown York, Charles C PO Box 1446 Tumbler Ridge BC V0C 2W0 Canada unknown Zavaglia, Geno 9009 - 19th Street Dawson Creek BC V1G 4E3 Canada unknown Zehir, Tayfun 48 Evergreen Lane SW Calgary AB T2Y 3T9 Canada unknown Zimmer, Joan Box 1834 Tumbler Ridge BC V0C 2W0 Canada unknown Zimmer, Justin A P.O. Box 1617 Tumbler Ridge BC V0C 2W0 Canada unknown Zimmer, Richard Nicholas Box 563 Tumbler Ridge BC V0C 2W0 Canada unknown Zunti, Conrad Box 1831 Tumbler Ridge BC V0C 2W0 Canada unknown $ 637,940.56

Page 12 of 12