Jim Walter Resources, Inc.

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THE CORPORATION COMPANY

AAA Plumbing Pottery Corp. Abston Gas Co., Inc. Alabama Bulk Carriers, Inc. Alabama Coca-Cola Bottling Company Alabama Motor Club, Inc. Alabama Outdoor Advertising Co. The American District Telegraph Company Anniston Business Machines, Inc. Cooper Shipping Company, Inc. Beneficial Income Tax Service of Alabama, Inc.

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MACHEN, P B

South Alabama Carpets, Inc. Possum Land & Timber, Inc. Quality Frames, Inc. Dave Carter of Alabama, Inc. Colbert Construction Company, Inc. Saf-T-Green of Birmingham, Inc. Family Dollar Stores of Scottsboro, Ala., Inc. Family Dollar Stores Of Roanoke, Ala., Inc Family Dollar Stores of Ft. Payne, Ala., Inc. Family Dollar Stores of Attalla, Ala., Inc.

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ROBINSON, G F

Senack Shoes of Alabama, Inc. Neptune Water Meter Company Wendy's of Gadsden Inc. Quality Frames, Inc. Saf-T-Green of Birmingham, Inc. Family Dollar Stores of Scottsboro, Ala., Inc. Family Dollar Stores of Ft. Payne, Ala., Inc. Family Dollar Stores of Attalla, Ala., Inc. Family Dollar Stores of Opelika, Ala., Inc. Pineview Community Hospital, Inc.

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COYLE, C A

Satterfield Industries, Inc. C. & K. Coal Company Neptune Water Meter Company Wendy's of Gadsden Inc. Vanderbilt Fashions of Alabama, Inc. Possum Land & Timber, Inc. Quality Frames, Inc. Family Dollar Stores of Attalla, Ala., Inc. Family Dollar Stores of Huntsville, Ala., Inc. Pineview Community Hospital, Inc.

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MONTGOMERY, AL

A-1 Hurricane Fence Industries of Montgomery, Inc. AAA Builders, Inc. AAA Plumbing Pottery Corp. A. & B. Coffee Service, Inc. A-J Construction Co., Inc. A & M Furniture Mart, Inc. Academic and Athletic Excellence, Inc. A. Q. S. Incorporated A. T. A. Building, Inc. Ace Furniture Co., Inc.

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60 COMMERCE STMONTGOMERY, AL 36103

Alabama Bulk Carriers, Inc. U-Haul Co. of Southern Alabama The American District Telegraph Company Beneficial Income Tax Service of Alabama, Inc. Concrete Erectors, Inc. Coosa River Garment Co., Inc. Chrysler First Financial Services Corporation MobileComm of Alabama, Inc. Kar-Go Repair Center of Mobile, Inc. John R. Kitchens Insurance, Inc.