Armstrong World Industries, Inc.

Climax Portable Machine Tools, Inc.

Diesel Cast West, Inc.

Exel Direct Inc.

First Union Management Co.

Foress Sign Co.

Freeway Transport Inc.

Garden Fresh Restaurant Corp.

Michael A. Grassmueck, Inc. (Bankruptcy Trustee)

Donald H. Hartvig (Bankruptcy Trustee)

Marathon Management Co., Inc.

Marinette Marine Corp.

Robert K. Morrow, Inc. (Bankruptcy Trustee)

NIKE USA, Inc.

Pacific Coast Investment, Inc.

Portland Exchange Co.

PPR Washington Square, LLC

Pride Packing Co.

Realvest Corporation

RTM Portland, Inc.

Suburban Ford

United Salad Co.

Wieden + Kennedy, Inc.

Wilbur-Ellis Company