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					                                                         Business Associates




Business Associates
                  Company Name                        Address                     City          ST     Zip            Location

(TIC)-HITACHI AUTOMOTIVE PRODUCTS INC        1000 MARINA BOULEVARD          BRISBANE       CA        94005
(USS-KEY) HITACHI AUTOMOTIVE PRODUCTS INC
(Unisia Steering Systems)                    1000 MARINA BOULEVARD          BRISBANE       CA        94005

(YUMA) YUSHIRO MANUFACTURING AMERICAN, INC   783 W. MAUSOLEUM RD            SHELBYVILLE    IN        46176

318, INC                                     830 COLORADO AVENUE            SANTA MONICA   CA        90401

3M                                           3M CENTER BLDG 225-1N-20       ST PAUL        MN        55144

3M C/O MINNESOTA MINING MFG                  3M CENTER                      ST PAUL        MN        55144

9-1-1 AIR CARGO                              30 HIDDEN VALLEY AIRPARK       DENTON         TX        76208

A & G MANUFACTURING INC / A & G MERCURY      165 GELSANLITER ROAD           GALION         OH        44833

A D LIFT TRUCK                               5434 NATURAL BRIDGE AVE        ST. LOUIS      MO        63120
                                             1751 KINSEY RD, PO BOX
AAA COOPER TRANSPORTATION                    6827                           DOTHAN         AL        36302

ABB INC                                      1250 BROWN ROAD                AUBURN HILLS   MI        48326

ABC TECHNOLOGIES                             400 ABC BLVD                   GALLATIN       TN        37066
                                                                                                             *2 LOCATIONS ELIGIBLE - NJ
ABN AMRO BANK*                               499 WASHINGTON                 JERSEY CITY    NJ        07306   and NY ONLY

ABS INVESTMENT MANAGEMENT LLC                55 RAILROAD AVE                GREENWICH      CT        06830

AC TECH                                      630 DOUGLAS                    OXBRIDGE       MA        01569

ACCENTURE                                    75 FIFTH STREET, SUITE 1100 ATLANTA           GA        30308

ACCURATE FORKLIFT, INC                       85 SCENIC AVE                  SANTA ROSA     CA        95402

ACCUROMM USA                                 101 WEST HAMPTON DR            LEXINGTON      KY        40511

ACKERMAN INDUSTRIAL EQUIPMENT, INC           300 MILL ST / PO BOX 258       CURTICE        OH        43412

ACS INDUSTRIES, INC                          ONE NEW ENGLAND WAY            LINCOLN        RI        02865

ACTION BOLT & SCREW CORP                     P O BOX 60569                  NASHVILLE      TN        37206

ACTION HANDLING SYSTEMS                      5333 WERNER                    HOUSTON        TX        77022

ACXIOM                                       301 E DAVE WARD DR             CONWAY         AR        72033

ADA TECHNOLOGIES INC                         805 E NORTH AVE                ADA            OH        45810

ADAC AUTOMOTIVE                              5920 TAHOE DR                  GRAND RAPIDS   MI        49588




                                                             Page 1 of 56
                                                          Business Associates




                 Company Name                         Address                     City           ST     Zip               Location

ADAC PLASTICS, INC                           5920 TAHOE DR                   GRAND RAPIDS   MI        49588
                                             701 POYDRAS STREET, STE
ADAMS AND REESE LLP (all locations)          4500                            NEW ORLEANS    LA        70139

ADDED VALUE                                  3400 CAHUENGA BLVD W            LOS ANGELES    CA        90068
                                             13085 HAMILTON CROSSING
ADESA                                        BLVD                            CARMEL         IN        46032
                                             200 WEST ADAMS ST SUITE
ADMINISTRATIVE RESOURCE OPTIONS, INC (ARO)   2000                            CHICAGO        IL        60606
                                                                             COMMERCE
ADOBE EQUIPMENT                              5750 FAIRFAX ST                 CITY           CO        80022
                                             350 E. LAS OLAS BLVD.,          FORT
ADORNO & YOSS                                SUITE 1700                      LAUDERDALE     FL        33301

ADP, INC.                                    1 ADP BLVD                      ROSELAND       NJ        07068

ADT SECURITY SERVICES INC                    5400 WEST ROSECRANS AVE HAWTHORNE              CA        90250

ADVANCED BATTERY TECHNOLOGIES, INC           2913 PACIFIC AVE                GREENSBORO     NC        27406

ADVANCED COMPOSITES, INC (FORMALLY ATC)      3066 SIDCO DR                   NASHVILLE      TN        37204

ADVANCED ENGINE MANAGEMENT INC (AEM)         2205 W 126TH ST UNIT A          HAWTHORNE      CA        90250

ADVANCED ENGINEERING INC                     513 AUTUMN SPRINGS CT           FRANKLIN       TN        37067

ADVANCED HEAT TREAT                          2825 MIDPORT BLVD               WATERLOO       IA        50703
ADVANCED METAL STAMPING CORP/ADVANCED        2160 SOUTH SERVICE ROAD
METAL SYSTEMS USA                            WEST                            OAKVILLE       ON        L6L 5N1

ADVANCED TECHNOLOGY SERVICES INC             8201 N. UNIVERSITY              PEORIA         IL        61615

ADVANCED VEHICLE ENGINEERING, INC            1183 CENTRE RD                  AUBURN HILLS   MI        48326

ADVERTISING CHECKING BUREAU (ACB)            2 PARK AVE 18TH FL              NEW YORK       NY        10016
AEGIS ANALYTICAL LABORATORIES / AEGIS
SCIENCES CORPORATION                         515 GREAT CIRCLE RD             NASHVILLE      TN        37228

AER MANUFACTURING INC                        1605 SURVEYOR BLVD              CARROLLTON     TX        75011
                                             WORLD TRADE CTR E. TWO
AEW CAPITAL MANAGEMENT, L.P.                 SEAPORT LN.                     BOSTON         MA        02210
                                                                             ELIZABETHTOW                       Formerly known as AP
AGC AUTOMOTIVE AMERICAS                      1 AUTO GLASS DRIVE              N              KY        42701     Technoglass

AHRESTY WILMINGTON CORP                      2627 S SOUTH ST                 WILMINGTON     OH        45177

AIR CONTACT TRANSPORT                        59 LOVE LANE                    NETCONG        NJ        07857

AISIN AUTOMOTIVE CASTINGS                    4870 E HWY 552                  LONDON         KY        40744
                                             46501COMMERCE CENTER
AISIN U.S.A. MFG., INC.                      DR                              PLYMOUTH       MI        48170




                                                              Page 2 of 56
                                                     Business Associates




                 Company Name                    Address                      City           ST     Zip               Location

AK STEEL CORPORATION                     9227 CENTRE POINTE DRIVE        WEST CHESTER OH          45069
                                                                         ELIZABETHTOW
AKEBONO BRAKE CORPORATION                310 RING ROAD                   N            KY          42701
                                                                         FARMINGTON
AKEBONO CORP DBA AKEBONO BRAKE CORP      34385 W 12 MILE ROAD            HILLS        MI          48331

ALBERT KAHN ASSOCIATES, INC.             7430 2ND AVENUE, SUITE 150 DETROIT             MI        48202

ALCOA WHEEL PRODUCTS-BELOIT              ONE REYNOLDS DRIVE        BELOIT               WI        53511
                                         STATE RT 66 BLDG 860 ROOM
ALCOA INC                                7                         NEWBURGH             IN        47630

ALL TECH ELECTRIC, LLC                   2306 EUGENIA AVE                NASHVILLE      TN        37211
                                                                         MANHATTAN
ALLIANCE CONSULTING GROUP                2400 OCEAN DRIVE                BEACH          CA        90266
                                         330 GOLDEN SHORE DR.
ALLIANCE INSPECTION MANAGEMENT, LLC      SUITE 400                       LONG BEACH  CA           90802
                                         555 E NORTH LANE, SUITE         CONSHOHOCKE
ALLIED INFOSECURITY, INC                 5501                            N           PA           19428
                                         2302 PARKLAKE DR SUITE
ALLIED SYSTEMS                           600                             ATLANTA        GA        30345
                                         2302 PARK LAKE DR SUITE
ALLIED SYSTEMS LTD                       600                             ATLANTA        GA        30345
                                         1776 AMERICAN HERITAGE
ALLSTATE                                 LIFE DRIVE                      JACKSONVILLE   FL        32224
                                                                         MACHESNEY
AL-MITE MFG. CO.,INC                     1215 SHAPPERT DR                PARK           IL        61115

ALPHA TECHNOLOGY                         251 MASON RD.                   HOWELL         MI        48843

ALPINE ELECTRONICS OF AMERICA INC        19145 GRAMERCY PL               TORRANCE       CA        90501

ALPS AUTOMOTIVE                          1500 ATLANTIC BLVD              AUBURN HILLS   MI        48326
                                         ONE ATLANTIC CENTER 1201
ALSTON & BIRD                            WEST PEACHTREE                  ATLANTA        GA        30309
                                         1820 EAST BIG BEAVER
ALTAIR ENGINEERING                       ROAD                            TROY           MI        48083
                                         1806 MEMORIAL BLVD. SUITE       MURFREESBOR
ALTIA AUTOMOTIVE PRODUCTS, INC           E                               O              TN        37129

AMAK BRAKE LLC DBA AKEBONO BRAKE CORP    1765 CLEVELAND AVE              GLASGOW        KY        42141
AMBRAKE MANUFACTURING, LTD DBA AKEBONO                                   ELIZABETHTOW
BRAKE                                    300 RING ROAD                   N              KY        42701

AMEC EARTH AND ENVIRONMENTAL             3800 EZELL RD STE 100           NASHVILLE      TN        37211

AMERALLOY STEEL CORP                     7848 NO MERAMEC AVE             MORTON GROVE IL          60053

AMERICAN AIRLINES                        P O BOX 619047                  DALLAS         TX        75261   *All locations eligible

AMERICAN AXLE & MFG                      1001 EAST DELEVAN AVENUE BUFFALO               NY        14215




                                                          Page 3 of 56
                                                         Business Associates




               Company Name                         Address                        City        ST     Zip           Location

AMERICAN BILTRITE INC.                     105 WHITTENDALE DRIVE           MOORESTOWN     NJ        08057

AMERICAN EXPRESS                           1111 BRICKWELL AVE.             MIAMI          FL        33131

AMERICAN INTERNATIONAL GROUP               77 PINE ST                      NEW YORK       NY        10270

AMERICAN KEEPER CORPORATION                3300 S COMMERCE DRIVE           NEW CASTLE     IN        47362

AMERICAN MITSUBA                           1032 KARL GREIMEL DRIVE         BRIGHTON       MI        48116

AMERICAN PIPE & SUPPLY CO.                 110 OFFICE PARK DR #300         BIRMINGHAM     AL        35223

AMERICREDIT FINANCIAL SERVICES             801 CHERRY ST. SUITE 3900       FORT WORTH     TX        76102

AMERITECH                                  PO BOX 1838                     SAGINAW        MI        48605

AMREP INC                                  990 INDUSTRIAL PARK DR          MARIETTA       GA        30062

AMTEX INC *                                1500 KINGSVIEW DR               LEBANON        OH        45036   *THIS LOCATION ONLY

ANIXTER INC                                14509 E 33RD PL STE A           AURORA         CO        80011
                                           1001 BRICKELL BAY DRIVE
ANSWERTHINK, INC                           #3000                           MIAMI          FL        33131
                                           3195 FRANKLIN-LIMESTONE
APEX AND ROBERT E LEE MOVING AND STORAGE   RD                              ANTIOCH        TN        37013

APL LIMITED                                1111 BROADWAY                   OAKLAND        CA        94607

APPLIED MANUFACTURING TECHNOLOGIES, INC    219 KAY INDUSTRIAL DRIVE        ORION          MI        48359

APPLIED ROBOTICS, INC.                     648 SARATOGA ROAD               GLENVILLE      NY        12302
                                           5775 PEACHTREE
ARAMARK CORP                               DUNWOODY RD NE C500             ATLANTA        GA        30342
                                           3 STAMFORD LANDING STE
ARCATURE LLC                               300                             STAMFORD       CT        06902
ARCELORMITTAL/MITTAL STEEL
USA/ISG/INTERNATIONAL STEEL GROUP          3220 DICKEY ROAD                EAST CHICAGO   INDIANA 46312

ARIBA, INC                                 210 SIXTH AVE.                  PITTSBURGH     PA        15222

ARK ASSET MANAGEMENT CO., INC              125 BROAD ST                    NEW YORK       NY        10004
ARKADIN, INC GLOBAL AUDIO & WEB
CONFERENCING

ARTISAN PARTNERS

ARVIN MERITOR INC                          2135 WEST MAPLE RD              TROY           MI        48084

ARVIN SANGO, INC*                          2905 WILSON AVENUE              MADISON        IN        47250   *THIS LOCATION ONLY

ASPEN SKIING COMPANY                       PO Box 1248                     ASPEN          CO        81612




                                                            Page 4 of 56
                                                         Business Associates




                Company Name                       Address                      City           ST     Zip   Location

ASPEN MARKETING SERVICES, INC             1240 NORTH AVE                   WEST CHICAGO IL          60185

ASSEMBLY & TEST WORLDWIDE                 313 MOUND STREET                 DAYTON         OH        45402

ASSOCIATED SPRING                         P.O. BOX 77910                   DETROIT        MI        48277

ASSURANT SOLUTIONS                        11222 QUAIL ROOST DRIVE   MIAMI                 FL        33157
                                          ONE AT&T PLAZA; 208 SOUTH
AT&T                                      AKARD                     DALLAS                TX        75202
                                          1120 NORTH MAIN ST BOX
ATWOOD CENTER                             3118                      ELKHART               IN        46515

AUBURNDALE CO                             460 W. DUSSEL                    MAUMEE         OH        43537

AUDIOVOX CORPORATION                      150 MARCUS BLVD                  HAUPPAUGE      NY        11788

AUDUBON METALS LLC                        3055 OHIO DR                     HENDERSON      KY        42420

AUTOBYTEL INC                             18872 MACARTHUR BLVD             IRVINE         CA        92612
                                                                           WOODCLIFF
AUTODATA CORP                             50 TICE BLVD                     LAKE           NJ        07677

AUTOLIV ASP INC                           3350 AIRPORT RD.                 OGDEN          UT        84405

AUTOLIV NORTH AMERICA INC.                1320 PACIFIC DRIVE               AUBURN HILLS   MI        48326

AUTOLIV SAFETY TECHNOLOGY, INC            1320 PACIFIC DRIVE               AUBURN HILLS   MI        48326

AUTOMATIC FEED COMPANY                    476 E RIVERVIEW AVENUE           NAPOLEON       OH        43545

AUTOMATIC SYSTEMS, INC                    1300 RICKETT RD                  BRIGHTON       MI        48116

AUTOMOBILE TRANSPORT & SPECIALISTS INC.   15690 E 33RD AVE                 AURORA         CO        80011

AUTOMOTIVE CORPORATION                    12700 STEPHENS ROAD              WARREN         MI        48089

AUTOMOTIVE CORPORATION INC                4320 FEDERAL DRIVE               BATAVIA        NY        14020
AUTOMOTIVE INDUSTRIAL MARKETING CORP.
(AIMCO)                                   10000 S E PINE ST                PORTLAND       OR        97216

AUTOMOTIVE NEWS                           1400 WOODBRIDGE AVE              DETROIT        MI        48207

AUTOMOTIVE.COM                            230 COMMERCE, STE 290            IRVINE         CA        92602

AUTOZONE PARTS INC                        123 S FRONT STREET               MEMPHIS        TN        38103

AUTRANS CORPORATION                       611 ENON SPRINGS ROAD  SMYRNA                   TN        37167
                                          1145 SANCTUARY PARKWAY
AVAYA INC                                 LAKEVIEW TWO SUITE 110 ALPHARETTA               GA        30004

AVERITT EXPRESS                           1415 NEAL ST, P.O. BOX 3166 COOKEVILLE          TN        38501




                                                            Page 5 of 56
                                                          Business Associates




                 Company Name                       Address                        City         ST     Zip               Location
                                           17700 FOLTZ INDUSTRIAL
AVERY DENNISON - INDUSTRIAL PRODUCTS DIV   PARKWAY                          STRONGSVILLE   OH        44149

AVIS BUDGET CAR RENTAL, LLC                6 SYLVAN WAY                     PARSIPPANY     NJ        07054

AVL NORTH AMERICA, INC                     47519 HALYARD DR                 PYLMOUTH       MI        48170

AVV                                        9200 WORTHINGTON RD              WESTERVILLE    OH        43082

AWTEC                                      14920 KEEL ST                    PLYMOUTH       MI        48170

AXIOM ASSET MANAGEMENT

B & B FORKLIFT                             9180 US RTE 62                   ORIENT         OH        43146

B & C ASSOCIATES INC                       P.O. BOX 2636                    HIGH POINT     NC        27260

B & K CORPORATION                          P.O. BOX 1968                    SAGINAW        MI        48605

B & R INDUSTRIAL SUPPLY                    P.O. BOX 868                     LAUREL         MS        39441

B. F. GOODRICH - FORT WAYNE IN             18906 US 24 EAST                 WOODBURN       IN        46797

B. F. GOODRICH - OPELIKA AL                1800 CRAWFORD ROAD               OPELIKA        AL        36804

B. F. GOODRICH - TUSCALOSSA AL             5101 21ST STREET                 TUSCALOOSA     AL        35401
                                           4 UPPER NEWPORT PLAZA,           NEWPORT
B/T WESTERN CORPORATION                    STE 200                          BEACH          CA        92660
                                           1 PRUDENTIAL PLAZA, STE
BAKER & MCKENZIE                           3500                             CHICAGO        IL        60601
BAKER, DONELSON, BEARMAN, CALDWELL &
BERKOWITZ                                  165 MADISON AVENUE               MEMPHIS        TN        38103

BALLUFF INC                                8125 HOLTON DR                   FLORENCE       KY        41042

BANK OF AMERICA                            601 W. RIVERSIDE AVE.            SPOKANE        WA        99201   *All locations eligible

BANKPLUS                                   400 CONCOURSE, STE 100           RIDGELAND      MS        39157

BASELL USA INC                             912 APPLETON RD                  ELKTON         MD        21921

BASF CATALYSTS LLC                         101 WOOD AVENUE                  ISELIN         NJ        8830

BASF CORPORATION                           100 CAMPUS DR              FLORHAM PARK NJ                07932
                                           150 3RD AVE SOUTH SUITE
BASS, BERRY & SIMS                         2800                       NASHVILLE    TN                37201
                                           118 ROSE STREET - P.O. BOX
BATES, LLC                                 249                        LOBELVILLE   TN                37097
                                                                                                             Formerly known as KPMG
BEARINGPOINT, INC.                         1676 INTERNATIONAL DRIVE         MCLEAN         VA        22102   Consulting

BECKMAN COULTER, INC                       250 S KRAEMER BLVD               BREA           CA        92821




                                                             Page 6 of 56
                                                           Business Associates




                 Company Name                         Address                     City           ST     Zip               Location

BEECHER CARLSON INSURANCE BROKERS            2002 SUMMIT BLVD SUITE 925 ATLANTA             GA        30319

BEHR SYSTEMS, INC.                           2469 EXECUTIVE HILLS BLVD AUBURN HILLS         MI        48326
                                             675 WEST PEACHTREE ST
BELLSOUTH (all locations)                    RM 31L61                  ATLANTA              GA        30375   *All locations eligible
                                             2300 BP TOWER 200 PUBLIC
BENESCH, FRIEDLANDER, COPLAN & ARONOFF LLP   SQ.                       CLEVELAND            OH        44114

BENTELER AUTOMOTIVE CORPORATION              1780 POND RUN                   AUBURN HILLS   MI        48326

BEVERLY HILLS TRANSFER & STORAGE             350 W MANVILLE STREET           COMPTON        CA        90220

BI PERFORMANCE SERVICES *                    7630 BUSH LAKE RD               MINNEAPOLIS    MN        55439   *All locations eligible

BIG G EXPRESS                                PO BOX 1650                     SHELBYVILLE    TN        37162

BINGHAM McCUTCHEN LLP                        ONE FEDERAL STREET              BOSTON         MA        02110
BLANCHARD TRAINING & DEVELOPMENT, INC DBA
THE KEN BLANCHARD COMPANIES                  125 STATE PLACE            ESCONDIDO           CA        92029
                                             650 N BRONSON AVE SUITE B-
BLUE CANYON PRODUCTIONS, INC                 124                        LOS ANGELES         CA        90004

BLUE CROSS BLUE SHIELD OF TN                 801 PINE ST                     CHATTANOOGA    TN        37402

BMC SOFTWARE, INC                            2101 CITYWEST BLVD              HOUSTON        TX        77042

BOBIT BUSINESS MEDIA                         3520 CHALLENGER STREET          TORRANCE       CA        90503

BOCAR S.A.DE C.V.                            161 VOLUNTEER PARKWAY           MANCHESTER     TN        37355
BOEHRINGER INGELHEIM CORP/BI
PHARMACEUTICALS INC/BI-DIVISIONS/BENVENUE    900 RIDGEBURY RD                RIDGEFIELD     CT        06877

BOLZONI AURAMO, INC                          17635 HOFFMAN WAY               HOMEWOOD       IL        60430

BOOZ ALLEN & HAMILTON, INC *                 8283 GREENBORO DRIVE            MCLEAN         VA        22102   *All locations in U.S. eligible

BORG-WARNER                                  3850 HAMLIN RD                  AUBURN HILLS   MI        48326

BORG-WARNER TRANSMISSION SYSTEMS             700 S. 25TH                     BELLWOOD       IL        60104

BOSCH REXROTH CORPORATION                                                    BETHLEHEM      PA

BOSE CORPORATION                             THE MOUNTAIN                    FRAMINGHAM     MA        01701

BOWMAN AND BROOKE LLP                        150 S 5TH ST., STE 2600         MINNEAPOLIS    MN        55402

BP AMERICA, IN (BRITISH PETROLEUM)           28100 TORCH PARKWAY             WARRENVILLE    IL        60555

BP AMOCO (PIPELINE)                          1409 51ST AVE. NORTH            NASHVILLE      TN        37209
                                             23875 NORTHWESTERN
BPI INFORMATION SYSTEMS                      HWY.                            SOUTHFIELD     MI        48075




                                                              Page 7 of 56
                                                         Business Associates




                Company Name                        Address                         City        ST     Zip               Location
                                           13500 QUNICY ST PO BOX
BRADFORD COMPANY                           1199                             HOLLAND        MI        49422

BRANDYWINE GLOBAL ADVISORS

BRENT INDUSTRIES                           10501 HWY #5                     BRENT          AL        35034

BRIDGESTONE / FIRESTONE OE TIRE SALES      1 TOWNE SQUARE                   SOUTHFIELD     MI        48076

BRIDGESTONE / FIRESTONE*                   535 MARRIOTT DRIVE               NASHVILLE      TN        37214   *All locations eligible
BRIDGESTONE AMERICAS/BRIDGESTONE RETAIL
OPERATIONS                                 535 MARRIOTT DR                  NASHVILLE      TN        37214

BRIDGESTONE APM                            PO BOX 1505                      FINDLAY        OH        45839

BRIEN'S SERVICES, INC                      815 N. UNION ST                  MILFORD        MI        48381
                                                                                                             Formerly known as Lift Systems of
BRIGGS EQUIPMENT                           10540 N STEMMONS FWY             DALLAS         TX        75220   GA*formerly Adobe Equpt.
                                           501 GREAT CIRCLE RD STE
BROWN & CALDWELL                           150                              NASHVILLE      TN        37228

BUCKHORN INC.                              55 WEST TECHNCENTER DR. MILFORD                 OH        45150

BUDGET RENT A CAR CORPORATION              4225 NAPERVILLE ROAD             LISLE          IL        60532

BUFFALO MATERIALS HANDLING CORP.           2745 BROADWAY, STE 10            CHEEKTOWAGA NY           14227

BURKE E. PORTER MACHINERY CO.              730 PLYMOUTH ROAD, N.E.          GRAND RAPIDS   MI        49505

BURLINGTON NORTHERN & SANTA FE RR (BNSF)   777 MAIN ST                      FT WORTH       TX        76102

BURNS COOLEY DENNIS, INC                   551 SUNNYBROOK ROAD              RIDGELAND      MS        39157
BUSINESS DIRECT (NO POE REQUIRED FROM                                                                        Multiple companies under this
CUSTOMER FOR VPP PROCESSING)                                                                                 umbrella

BUSINESS INTERIORS                         146 MARKET RIDGE DR              RIDGELAND      MS        39157
                                           150 WEST JEFFERSON
BUTZEL LONG                                SUITE 100                        DETROIT        MI        48226

C.A.R. TRANSPORT, INC                      1475 S. BURLESON BLVD            BURLESON       TX        76028

CA INC                                     1 CA PLAZA                ISLANDIA              NY        11769
                                           4305 PINEVIEW DRIVE SUITE
CABLING CONCEPTS, INC.                     200                       WALLED LAKE           MI        48390
                                           265 FRANKLIN STREET, 11TH
CADENCE CAPITAL MANAGEMENT                 FLOOR                     BOSTON                MA        02110

CADILLAC PRODUCTS INC                      5800 CROOKS RD                   TROY           MI        48098

CAMPBELL CAMPBELL EDWARDS & CONROY P.C.    ONE CONSTITUTION PLAZA           BOSTON         MA        02129

CAMPBELL, CAMPBELL & EDWARDS PROF. CORP    1 CONSTITUTION PLAZA             BOSTON         MA        02129




                                                             Page 8 of 56
                                              Business Associates




                 Company Name              Address                     City          ST     Zip               Location

CANADIAN NATIONAL RAILROAD (CN)   17641 ASHLAND AVE               HOMEWOOD      IL        60430

CANON BUSINESS SOLUTIONS          110 W WALNUT ST                 GARDENA       CA        90248
                                  10 EXCHANGE PLACE, 8TH
CAPGEMINI U.S. LLC                FLOOR                           JERSEY CITY   NJ        07302   *All locations eligible
                                  80 S. SUMMIT STREET, STE
CAPGEMINI AMERICAN                100                             AKRON         OH        44308

CAPITAL EQUIPMENT & HANDLING      1100 COTTONWOOD AVENUE HARTLAND               WI        53029

CAPITAL ONE AUTO FINANCE (COAF)   7933 PRESTON ROAD               PLANO         TX        75024

CAPO BROTHERS INC                 1971 LAKELANDCKER AVE           RONKONKOMA    NY        11779
                                                                  CLIFTON
CAPP, INC                         201 MARPLE AVE                  HEIGHTS       PA        19018
                                  PO BOX 41027720 2948 KRAFT
CARE SAFETY, LLC                  DRIVE                      NASHVILLE          TN        37204
                                  5860 TRINITY PARKWAY
CARFAX                            SUITE 600                  CENREVILLE         VA        20120

CARLEX GLASS COMPANY              77 EXCELLENCE WAY               VONORE        TN        37885
                                  30 MONUMENT SQUARE,
CARLISLE AND COMPANY, INC         SUITE 225                       CONCORD       MA        01742

CAROLINA MATERIAL HANDLING        151 GREENLAWN DRIVE             COLUMBIA      SC        29209
                                  280 NORTH HIGH STREET,
CARPENTER & LIPPS LLP             SUITE 1300                      COLUMBUS      OH        43215

CARTER EXPRESS, INC               4020 W. 73RD STREET             ANDERSON      IN        46011

CASCADE CORPORATION               2207 NE 201ST AVE               FAIRVIEW      OR        97024

CASCO PRODUCTS CORP               855 MAIN ST 10TH FL             BRIDGEPORT    CT        06604

CASSENS TRANSPORT                 631 ENON SPRINGS RD. E.         SMYRNA        TN        37167

CB RICHARD ELLIS                  ONE NISSAN WAY                  FRANKLIN      TN        37067

CCB CREDIT SERVICES INC           5300 S. 6TH ST                  SPRINGFIELD   IL        62703
                                                                  BLOOMFIELD
CDH DETROIT                       7 WEST SQUARE LAKE RD           HILLS         MI        48302

CENTRAL PIPE SUPPLY INC           101 WARE RD                     PEARL         MS        39288

CENTURYTEL INC                    100 CENTURYTEL DRIVE            MONROE        LA        71203

CEQUENT TOWING PRODUCTS           2602 COLLEGE AVE                GOSHEN        IN        46528

CEVA LOGISTICS                                                                            32256

CFE EQUIPMENT                     818 WIDGEON ROAD                NORFOLK       VA        23513




                                                   Page 9 of 56
                                                          Business Associates




                  Company Name                        Address                     City          ST     Zip               Location
                                            2300 ENERGY CENTRE, 1100
CHAFFE MCCALL, LLP                          PAYDRAS ST               NEW ORLEANS           LA        70163

CHARTER MANUFACTURING                       1212 W GLEN OAKS RD              MEQUON        WI        53092
CHERRY CORPORATION/dba: CHERRY ELECTRICAL                                    PLEASANT
PRODUCTS                                    11200 88TH AVENUE                PRAIRIE       WI        53158
                                            6001 BOLLINGER CANYON
CHEVRON CORPORATION                         ROAD                             SAN RAMON     CA        94583

CHILDREN'S HOSPITAL LOS ANGELES *           4650 SUNSET BLVD MS #48          LOS ANGELES   CA        90027   *THIS LOCATION ONLY

CHOPPER EXPRESS                             350 MAIN RD                      MONTVILLE     NJ        07045

CHRISTIAN AND SMALL                         1800 Financial Center            BIRMINGHAM    AL        35203

CHRYSLER MILITARY CAR SALES INC             100 CROSSWAYS PK WEST            WOODBURY      NY        11797
                                                                             FARMINGTON                      Formerly known as ICA-CINETIC
CINETIC AUTOMATION                          23400 HALSTED RD                 HILLS         MI        48335   AUTOMATION

CINGULAR WIRELESS                           23500 NORTHWESTERN HWY SOUTHFIELD              MI        48075
                                            1400 EAST LACKAWANNA
CINRAM                                      AVE                    OLYPHANT                PA        18848

CINTAS                                      6800 CINTAS BLVD                 MASON         OH        45040

CIRCLE DELIVERY SERVICE, INC.               125 CADEN DR                     NASHVILLE     TN        37224
                                            980 KELLY JOHNSON DR
CIRQUE DU SOLEIL                            SUITE 200                        LAS VEGAS     NV        89119

CISCO SYSTEMS                               170 W TASMAN DR                  SAN JOSE      CA        95134
                                            1540 W. FOUNTAINHEAD
CIT GROUP                                   PKWY                             TEMPE         AZ        85282

CITGO PETROLEUM CORPORATION                 6100 SOUTH YALE                  TULSA         OK        74136

CITIBANK                                    5860 UPLANDER WAY                CULVER CITY   CA        90230   *All locations eligible
                                            787 WEST 5TH ST, 29TH
CITICORP NORTH AMERICA, INC.                FLOOR                            LOS ANGELES   CA        90071

CITIGROUP DE                                6460 LAS COLINAS                 IRVING        TX        75039

CITISTREET                                  3 BATTERY MARCH PARK             QUINCY        MA        02169

CLARION CORP OF AMERICA                     6200 GATEWAY DR.                 CYPRESS       CA        90630

CLARK, THOMAS, AND WINTERS                  300 WEST 6TH ST, 15TH FLR        AUSTIN        TX        78701

Classified Ventures, LLC                    175 W Jackson Blvd               Chicago       IL        60604

CLEAN HARBORS ENVIRONMENTAL SERVICES        1501 WASHINGTON STREET           BRAINTREE     MA        02185

CLEAR CHANNEL COMMUNICATIONS                200 EAST BASSE ROAD              SAN ANTONIO   TX        78209




                                                             Page 10 of 56
                                                         Business Associates




              Company Name                         Address                          City        ST     Zip               Location

CLOYES GEAR & PRODUCTS, INC                P O BOX 528                      PARIS          AR        72855

CME                                        2945 THREE LEAVES DR.            MT. PLEASANT   MI        48858

CME AUTOMOTIVE                             21600 MONROEVILLE RD             ,PMRPEVO;;E    IN        46773

COGNIZANT TECHNOLOGY SOLUTIONS             500 FRANK W. BURR BLVD.          TEANECK        NJ        07666

COLBERT MANUFACTURING CO                  P O BOX 1315                      LA VERGNE      TN        37086
COLDWELL BANKER (COLDWELL BANKER BUSINESS                                                                      Coldwell Banker Business Card
CARD REQUIRED FOR POE TO VPP HQ)                                                                               Required for Proof of Employment

COLLINS & AIKMAN AUTOMOTIVE                801 BILL JONES DR                SPRINGFIELD    TN        37172

COLONY CAPITAL

COLOR GRAPHICS                             150 NORTH MYERS ST      LOS ANGELES             CA        90033
                                           ONE STATION PLACE METRO
COLUMBUS CIRCLE INVESTORS                  CENTER, 8TH SOUTH       STAMFORD                CT        06902

COMCAST SPECTACOR                          3601 S BROAD STREET              PHILADELPHIA   PA        19148

COMMON SENSE INVESTMENT MANAGEMENT

COMPLETE ELECTRIC                          77 TILLMAN STREET        RARITAN                NJ        08869
                                           10701 PARKRIDGE BLVD STE
COMPREHENSIVE HEALTH SERVICES INC          200                      RESTON                 VA        20191
                                           18301 VONEKAREM AVE STE
COMPUWARE                                  500                      IRVINE                 CA        92612

COMPUWARE CORPORATION                      DRAWER #64376                    DETROIT        MI        48264

CONCOURS MOLD                              465 JUTRAS DRIVE SOUTH           LAKESHORE      ON        N8N 5C4

CONNOLLY CONSULTING                        50 DANBURY ROAD                  WILTON         CT        06897

CONRAIL                                    2001 MARKET STREET               PHILADELPHIA   PA        19133

CONSOLIDATED METAL PRODUCTS                1028 DEPOT ST                    CINCINNATI     OH        45204

CONTECH LLC                                950 TRADE CENTRE WAY             PORTAGE        MI        49002

CONTINENTAL GENERAL TIRE                   1 CONTINENTAL DR                 AURBURN HILLS MI         48326
                                           755 W. BIG BEAVER RD,
CONTINENTAL STRUCTURAL PLASTIC             SUITE 700                        TROY           MI        48084

CONTINENTAL TEVES                          1103 JAMESTOWN RD                MORGANTOWN     NC        28655

CONTINENTAL TIRE NORTH AMERICA INC         HWY 142 SOUTH                    MOUNT VERNON IL          62864
                                           11900 GLOBE ROAD SUITE
CONTROL TECH INC                           300                              LIVONIA        MI        48150




                                                            Page 11 of 56
                                                               Business Associates




                 Company Name                             Address                      City           ST     Zip                  Location
                                                                                                           46061129
CONTROLS PLUS, INC                               PO Box 1291                NOBLESVILLE          IN        1
                                                 2855 TRINITY SQUARE DRIVE,
CONVERGINT TECHNOLOGIES                          SUITE 110                  CARROLLTON           TX        75006

CONVERGYS                                        860 WEST LEVOY DRIVE        TAYLORSVILLE        UT        84123      *All locations eligible
                                                 29 COLLINS INDUSTRIAL PL 2- NORTH LITTLE
CONVEYOR TECHNOLOGY                              G                           ROCK                AR        72113
                                                 39550 ORCHARD HILL PLACE
COOPER STANDARD AUTOMOTIVE                       DRIVE                       NOVI                MI        48375

COOPER, ROSE & ENGLISH, LLP                      480 MORRIS AVENUE                SUMMIT         NJ        07901
                                                 6500 HARBOUR HEIGHTS
CORPORATION SERVICE COMPANY                      PKWY STE 400                     MUKILTEO       WA        98275      *Prior name Diligenz Inc
                                                 475 N MARTINGALE RD, STE
CORUS AMERICA INC/CORUS INT'L HOUSTON            400                              SCHAUMBURG     IL        60173

COSCO CONTAINER LINES AMERICAS, INC              100 LIGHTING WAY         SECAUCUS               NJ        07094
COUZENS,LANSKY,FEALK,ELLIS,ROEDER & LAZAR        39395 W TWELVE MILE ROAD FARMINGTON
PC                                               SUITE 200                HILLS                  MI        48331

COVERCRAFT INDUSTRIES                            100 ENTERPRISE BLVD              PAULS VALLEY   OK        73075
                                                 6205 PEACHTREE
COX COMMUNICATIONS                               DUNWOODY RD                      ATLANTA        GA        30328
                                                 4710 EARTH CITY
COX ENTERPRISES/AUTOTRADER                       EXPRESSWAY                       BRIDGESTON     MO        63044

CRANE AMERICA SERVICES INC                       3440 OFFICE PARK DRIVE           DAYTON         OH        45439
                                                 8888 KEYSTONE CROSSING,
CREATEC CORPORATION                              SUITE 1600                       INDIANAPOLIS   IN        46240

CREDITORS BANKRUPTCY SERVICE                     9441 LBJ FREEWAY STE 605         DALLAS         TX        75243

CREDITORS INTERCHANGE, INC.                      80 HOLTZ DRIVE                   CHEEKTOWAGA NY           14225

CRIDER ASSOCIATES                                169 SAXONY ROAD ST 205           ENCINITAS      CA        92024

CROSS COUNTRY AUTOMOTIVE SERVICES                1 CABOT RD.                      MEDFORD        MA        02155

CROSSLIN SUPPLY CO INC                           125 SULLIVAN ST                  SMYRNA         TN        37167

CROWLEY LINER SERVICES, INC                      P.O. BOX 2110                    JACKSONVILLE   FL        32203

CS STARS                                         500 WEST MONROE ST               CHICAGO        IL        60661
                                                 652 NORTH SAM HOUSTON
CSC CREDIT SERVICES                              PARKWAY EAST #400                HOUSTON        TX        77060

CSI ENTERPRISES (NORTH EAST NISSAN) (Forklift)   3075 AVE B                       BETHLEHEM      PA        18017

CSX / T.D.S.I.                                   500 WATER STREET -J-885          JACKSONVILLE   FL        32202

CSX CORPORATION                                  500 WATER STREET - J - 885       JACKSONVILLE   FL        32202




                                                                  Page 12 of 56
                                                              Business Associates




                 Company Name                            Address                         City        ST     Zip             Location

CSX INTERMODAL                                  500 WATER STREET - J - 885       JACKSONVILLE   FL        32202

CSX TRANSPORTATION (CSXT)                       500 WATER ST - J - 885           JACKSONVILLE   FL        32202

CSX TRANSPORTATION, INC                         500 WATER STREET - J - 885       JACKSONVILLE   FL        32202

CTS CORPORATION                                 1142 W BEARDSLEY AVE             ELKHART        IN        46514

CURTIS INSTRUMENTS INC                          200 KISCO AVE                    MT. KISCO      NY        10549

D F DISTRIBUTORS                                2317 CRUZEN ST                   NASHVILLE      TN        37211

D-A LUBRICANT CO., INC                          1340 W. 29TH ST.                 INDIANAPOLIS   IN        46208

DAIDO METAL BELLEFONTAINE, LLC                  1215 S GREENWOOD STREET BELLEFONTAINE OH                  43311

DAIDO METAL USA                                 1215 S GREENWOOD ST              BELLEFONTAINE OH         43311

DAIFUKU AMERICA CORP                            6700 TUSSING RD                  REYNOLDSBURG OH          43068

DAIKIN AMERICA, INC                             905 STATE DOCKS RD               DECATUR        AL        35601
                                                                                 MACHESNEY
DALEY DESIGN INC                                10104 FOREST HILLS RD            PARK           IL        61115

DANA HOLDINGS CORP/DANA CORP                    6201 TRUST DRIVE                 HOLLAND        OH        43528   *Prior name was Dana Corp
DANA SEALING PRODUCTS GROUP/DANA CORP-                                                                            *Prior name was Dana Corp-
PLUMLEY DIVISION                                100 PLUMLEY DRIVE                PARIS          TN        38242   Plumley Division
DANEKER, MCINTIRE, SCHUMM, PRINCE, GOLDSTEIN,   ONE N. CHARLES STREET,
MANNING & WIDMANN, P.C.                         SUITE 2450                       BALTIMORE      MD        21201
                                                RISING SUN MILLS 166
DASSAULT SYSTEMES SIMULIA CORP                  VALLEY STREET                    PROVIDENCE     RI        02909

DATASCAN TECHNOLOGIES                           5925 CABOT PARKWAY               ALPHARETTA     GA        30005

DAVIS & GILBERT, LLP                            1740 BROADWAY                    NEW YORK       NY        10019

DAY PITNEY LLP                                  200 CAMPUS DR.                   FLORHAM PARK NJ          07932

DCI MARKETING                                   2727 W. GOODHOPE RD.             MILWAUKEE      WI        53209
                                                1111 OLD EAGLE SCHOOL
DE LAGE LANDEN FINANCIAL SERVICES               ROAD                             WAYNE          PA        19087

DEALER TIRE, LLC                                3711 CHESTER AVE                 CLEVELAND      OH        44114

DEALERTRACK, INC                                1111 MARCUS AVE                  LAKE SUCCESS   NY        11042

DEDOES INDUSTRIES INC                           1060 WEST MAPLE ROAD             WALLED LAKE    MI        48390

DEEZEE, INC.                                    PO BOX 3090                      DES MOINES     IA        50316

DELL COMPUTERS                                  ONE DELL WAY                     ROUND ROCK     TX        78682




                                                                 Page 13 of 56
                                                           Business Associates




              Company Name                           Address                         City         ST     Zip               Location

DELL INC                                    401 DELL WAY                      ROUND ROCK     TX        78682

DELL MARKING SYSTEMS,INC.                   721 WANDA AVE.                    FERNDALE       MI        48220

DELOITTE & TOUCHE                           350 S GRAND AVE STE 200L          LOS ANGELES    CA        90071

DELOITTE CONSULTING                         2 HILTON COURT                    PARSIPPANY     NJ        07054

DELOITTE TAX LLP                            2200 ROSS AVE STE 1600      DALLAS               TX        75201
                                            5820 DELPHI DR MC: 480-405-                                        Formerly known as Delphi
DELPHI ELECTRICAL/ELECTRONIC ARCHITECTURE   328                         TROY                 MI        48098   Packard Electric

DELPHI PRODUCT & SERVICE SOLUTION           5825 DELPHI DR                    TROY           MI        48098

DELPHI SAGINAW STEERING CORP                3900 HOLLAND AVE                  SAGINAW        MI        48601   *All locations eligible

DELTA                                       5101 NORTHWEST DR.                ST. PAUL       MN        55111

DELTA DENTAL PLAN OF TENNESSEE              240 VENTURE CIRCLE                NASHVILLE      TN        37228

DENGENSHA AMERICA CORP                      7647 FIRST PLACE DRIVE            CLEVELAND      OH        44121
                                            1720 ROBERT C JACKSON
DENSO                                       DRIVE                             MARYVILLE      TN        37801
                                            24777 DENSO DR, P O 5047
DENSO INTERNATIONAL, AMERICA, INC           MAIL CODE 4500                    SOUTHFIELD     MI        48086

DENSO SALES CALIFORNIA, INC                 3900 VIA ORO AVE                  LONG BEACH     CA        90810
                                            4710 EARTH CITY
DENT WIZARD INTERNATIONAL                   EXPRESSWAY                        BRIDGETON      MO        63044

DETROIT PUMP & MANUFACTURING CO.            450 FAIR AVE BLDG D               FERNDALE       MI        48220

DETROIT SPECTRUM PAINTING                   23433 HOOVER RD.                  WARREN         MI        48089

DETROIT STOKER CO.                          P.O. BOX 732                      MONROE         MI        48161

DEUTSCHE BANK *                             60 WALL STREET                    NEW YORK       NY        10005   *THIS LOCATION ONLY

DEVELOPMENT DIMENSIONS INTERNATIONAL        1225 WASHINGTON PIKE              BRIDGEVILLE    PA        15017

DEXTER FASTENER TECHNOLOGIES, INC           2110 BISHOP CIRCLE EAST           DEXTER         MI        48130

DHI SPRAY BOOTH SERVICES                    25200 W. 6 MILE ROAD              REDFORD        MI        48240

DHL AIRWAYS INC                             3701 S BROADWAY                   LOS ANGELES    CA        90007

DIAGEO NORTH AMERICA                        801 MAIN AVE                      NORWALK        CT        06851

DIANA SOFTWARE                              3401 KATELLA AVE STE 106          LOS ALAMITOS   CA        90720

DISABILITY MGMT ALTERNATIVES                270 Farmington Ave. Ste. 200 Farmington          CT        06032




                                                              Page 14 of 56
                                                        Business Associates




                   Company Name                   Address                      City           ST     Zip                  Location
                                                                           RANCHO
DISTRIBUTION EXPRESS, INC                19801 S SANTA FE AVE              DOMINGUEZ     CA        90221

DIVERSIFIED MACHINE INC                  28059 CENTER OAKS CT              WIXOM         MI        48393

DLA PIPER US LLP                         6225 SMITH AVE                    BALTIMORE     MD        21209

DNA CREATIVE MARKETING                   5380 TROUSDALE DR.                NASHVILLE     TN        37220
                                         151 HERITAGE PARK DRIVE,          MURFREESBOR
DODD CONTRUCTION, LLC                    STE 101                           O             TN        37129
                                         555 CALIFORNIA STREET
DODGE & COX                              40TH FLOOR                        SAN FRANCISCO CA        94104

DOMINION TECHNOLOGIES GROUP              15736 STURGEON                    ROSEVILLE     MI        48066

DORSEY & WHITNEY, LLP                    50 SOUTH 6TH STREET               MINNEAPOLIS   MN        55402

DOUGLAS AUTOTECH                         300 ALBERS RD                     BRONSON       MI        49028

DOW AUTOMOTIVE                           550 N. HOBBIE AVE.                KANKAKEE      IL        60901

DOW CORNING CORP                         2200 WEST SALZBURG RD             MIDLAND       MI        48640

DOW CORNING CORPORATION (DOW CHEMICAL)   1250 HARMON ROAD          AUBURN HILLS          MI        48326
                                         10291 S GRAND RIVER SUITE
DPM CONSULTANTS, INC.                    28                        BRIGHTON              MI        48116

DTR INDUSTRIES INC                       320 SNIDER RD                     BLUFFTON      OH        45817

DUCHARME, MCMILLEN & ASSOCIATES, INC     6610 MUTUAL DRIVE                 FORT WAYNE    IN        46825

DUN & BRADSTREET                         3501 CORPORATE PARKWAY CENTER VALLEY PA                   18034

DUPONT                                   400 N GROESBECK HWY               MT CLEMENS    MI        48043      *All locations eligible
                                                                           ROCHESTER
DURA AUTOMOTIVE SYSTEMS                  2791 RESEARCH DR                  HILLS         MI        48309

DURAKON INDUSTRIES                       2101 N. LAPEER RD.                LAPEER        MI        48446

DURR SYSTEMS INC.                        40600 PLYMOUTH RD                 PLYMOUTH      MI        48170

DWJ TELEVISION                           1 ROBINSON LANE                   RIDGEWOOD     NJ        07450

DYKEMA GOSSETT PLLC                      400 RENAISSANCE CENTER            DETROIT       MI        48243

DYNA-LIFT OF FLORIDA, INC                11881 44TH ST. N                  CLEARWATER    FL        33762

DYNA-LIFT, INC (forklift dealer)         193 ROSS CLARK CIRCLE             DOTHAN        AL        36302
                                                                                                   48353055
DYNAMIC TECHNOLOGY INC.                  P.O. BOX 559                      HARTLAND      MI        9

DYNAX CORPORATION                        568 EAST PARK DR                  ROANOKE       VA        24019




                                                           Page 15 of 56
                                                          Business Associates




                 Company Name                        Address                          City        ST     Zip              Location

E. ROBERTS ALLEY & ASSOCIATES INC          300 10TH AVENUE SOUTH             NASHVILLE       TN        37203

EAGLE OTTAWA LLC                           1885 POND RUN                     AUBURN HILLS    MI        48326

EAHEART INDUSTRIAL SERVICES, INC           2007 BOTETOURT ST                 RICHMOND        VA        23220

EARNEST PARTNERS

EATON CORP                                 19218 B DRIVE S.                  MARSHALL        MI        49068
ECKERT SEAMANS/ECKERT SEAMANS CHERIN AND
MELLOTT, LLC                               600 GRANT ST 44TH FL              PITTSBURGH      PA        15219

ECLIPSE ADVERTISING, INC                   2255 N ONTARIO ST #230            BURBANK         CA        91504
                                           5945 CABOT PKWY, BLDG.
ECOMPANYSTORE LLC                          200, SUITE 150                    ALPHARETTA      GA        30005
                                           5670 WILSHIRE BLVD STE
EDELMAN PUBLIC RELATIONS WORLDWIDE         2200                              LOS ANGELES     CA        90036
                                           1620 26TH STREET SUITE 400
EDMUNDS.COM, INC.                          SOUTH                             SANTA MONICA    CA        90404

EDON CONTROLS, INC                         2891 INDUSTRIAL ROW               TROY            MI        48084

EDS (Electronic Data Systems)              5400 LEGACY DR H1-1f-47           PLANO           TX        75024
                                                                             MURFREESBOR
ED'S SUPPLY                                911 E SAMSONITE BLVD              O               TN        37130
                                           2800 CENTERPOINT
EDSCHA NORTH AMERICA/EDSCHA JACKSON        PARKWAY                           PONTIAC         MI        48341

EDWARDS ELECTRIC SERVICE                   PO BOX 421                        PHILADELPHIA    MS        39350

EGL NEWARK*                                255 Clearview Ave                 Edison          NJ        08837   *THIS LOCATION ONLY

EGR, INC                                   4000 E. GREYSTONE DRIVE           ONTARIO         CA        91761

ELOYALTY CORPORATION*                      150 FIELD DRIVE #250              LAKE FOREST     IL        60045   Formerly known as Interelate

EMBASSY SUITES                             1881 CURTIS ST                    DENVER          CO        80202

EMCON TECHNOLOGIES LLC                     950 W. 450 SOUTH                  COLUMBUS        IN        47201
                                                                             MOUNT
EMHART AUTOMOTIVE                          P.O. BOX 868                      CLEMENS         MI        48046

EMHART FASTENING TECHNOLOGIES              49201 GRATIOT AVE POB 868 MT. CLEMENS             MI        48046

EN POINTE TECHNOLOGIES                     18701 SOUTH FIGUEROA ST           GARDENA         CA        90248

ENCORE CAPITAL GROUP, INC.                 8875 AERO DR. SUITE 200           SAN DEIGO       CA        92123

ENGELHARD CORP                             101 WOOD AVE.                     ISELIN          NJ        08830

ENGINEERED SEALING SYSTEMS LLC             3200 RIVERSIDE DR                 CHATTANOOGA     TN        37406




                                                             Page 16 of 56
                                                         Business Associates




                 Company Name                        Address                        City         ST     Zip                  Location

ENGINEERED SINTERED COMPONENTS              250 OLD MURDOCK RD               TROUTMAN       NC        28166
ENGINEERING TECHNOLOGIES ASSOCIATES INC.
DBA ETA                                     1133 EAST MAPLE RD               TROY           MI        48083

ENKEI AMERICA, INC                          2900 WEST INWOOD DRIVE           COLUMBUS       IN        47201

ENPROTECH CORPORATION                       4259 E 49TH ST                   CLEVELAND      OH        44125

ENTERGY                                     1012 S WORTHINGTON DRIVE LAKE CHARLES           LA        70605

ENVIROMETRIC PROCESS CONTROLS (EPC)         12500 WESTPORT RD                LOUISVILLE     KY        40245

ENVIRONMENTAL TECTONICS CORPORATION         125 JAMES WAY                    SOUTHAMPTON    PA        18966

EPSILON DATA MGMT, INC.                     50 CAMBRIDGE ST.                 BURLINGTON     MA        01803

EQUIFAX CORP.                               PO BOX 105139                    ATLANTA        GA        30348

EQUIPMENT DEPOT OF ILLINOIS                 2545 NORTHWEST PKWY              ELGIN        IL          60124
                                                                             MECHANICSBUR
EQUIPMENT DEPOT OF PA                       741 INDEPENDENCE AVE             G            PA          17055
                                                                                                      45324974
EQUIPMENT DEPOT OHIO, INC                   1520 SPANGLER RD                 FAIRBORN       OH        3

EQUIPMENT DEPOT, LTD                        4100 SOUTH IH35                  WACO           TX        76706

EQUIPMENT INC                               2309 HWY 80 WEST                 JACKSON        MS        39204

EQUITY MANAGEMENT INC.                      4365 EXECUTIVE DR STE 1000       SAN DIEGO      CA        92121
                                            4800 NORTH FEDERAL
ERNST VAN PRAAG, INC                        HIGHWAY SUITE E207               BOCA RATON     FL        33431
                                            36800 WOODWARD AVE               BLOOMFIELD
ESI GROUP                                   SUITE 200                        HILLS          MI        48304

ESIS, INC                                   436 WALNUT ST.                   PHILADELPHIA   PA        19106

ESPEC NORTH AMERICA                         4141 CENTRAL PARKWAY             HUDSONVILLE    MI        49426

ESPN                                        ESPN PLAZA                       BRISTOL        CT        06010      *All locations eligible

ESS PIPING LLC                              37 CLEVELAND AVENUE              NASHVILLE      TN        37210

ETHOS MARKET RESEARCH                       5941 SW BANTON CIRCLE            CORVALLIS      OR        97333

EVERGREEN SHIPPING AGENCY (AMERICA) CORP    ONE EVERTRUST PLAZA              JERESY CITY    NJ        07302
                                                                             MADISON
EVIGNA BRAND INSIGHT                        800 TECH ROW                     HEIGHTS        MI        48071

EXCO AUTOMOTIVE SOLUTIONS LP DBA POLYTECH   1550 WEST MAPLE                  TROY           MI        48084

EXEDY AMERICA CORPORATION                   2121 HOLSTON BEND DR             MASCOT         TN        37806




                                                             Page 17 of 56
                                                      Business Associates




                 Company Name                     Address                      City          ST     Zip              Location

EXEL NORTH AMERICA INC                    45001 FIVE MILE ROAD            PLYMOOUTH     MI        48170

EXEL, INC                                 5700 POLARIS PARKWAY            WESTERVILLE   OH        43082
                                          1015 3RD AVENUE 12TH
EXPEDITORS INTERNATIONAL (EXPEDITORS)     FLOOR                           SEATTLE       WA        98104

EXPERIAN                                  475 ANTON BLVD                  COSTA MESA    CA        92626

EXXON MOBIL CORP * (ALL DIVISIONS)        5959 LAS COLINAS BLVD           IRVING        TX        75039   *All Divisions of ExxonMobil

F E C INC                                 51327 QUADRATE DR           MACOMB            MI        48042
                                          901 MARQUETTE AVE SOUTH
FAIR ISAAC CORPORATION                    SUITE 3200                  MINNEAPOLIS       MN        55402
                                                                      HOFFMAN
FANUC AMERICA CORP                        1800 LAKEWOOD BLVD          ESTATES           IL        60192
                                                                      ROCHESTER
FANUC ROBOTICS AMERICA, INC.              3900 WEST HAMLIN ROAD       HILLS             MI        48309
                                                                      MURFREESBOR
FARMERS INSURANCE GROUP - CLAIMS OFFICE   2615 medical center parkway O                 TN        37129

FDI CONSULTING                            9750 Goethe Rd.                 SACRAMENTO    CA        95827
                                          3 GALARIA TOWER, 13155
FED EX KINKOS/FED EX OFFICE               NOEL RD,STE 1600                DALLAS        TX        75240
                                          3660 HACKS CROSS RD
FEDERAL EXPRESS CORPORATION (FED EX)      BUILDING F3                     MEMPHIS       TN        38125

FEDERAL STREET PARTNERS
                                          26555 NORTHWESTERN
FEDERAL-MOGUL CORP                        HIGHWAY                         SOUTHFIELD    MI        48033

FERROUS PROCESSING & TRADING              3400 EAST LAFAYETTE             DETROIT       MI        48207

FILTRATION SYSTEMS PRODUCTS               151 SPACE PARK DR               NASHVILLE     TN        37211

FIRE DEFENSE EQUIPMENT CO, INC.           4350 DELEMERE                   ROYAL OAK    MI         48073
                                                                          HENDERSONVIL
FIRE PROTECTION SYSTEMS                   22 INDUSTRIAL PARK DRIVE        LE           TN         37075

FIRST TECHNOLOGY SAFETY SYSTEM            47460 GALLEON DRIVE             PLYMOUTH      MI        48170
                                                                          ELK GROVE
FISA NORTH AMERICA INC                    2801 TOUCHY AVE UNIT H          VILLAGE       IL        60007
                                          8750 NORTH CENTRAL
FISERV                                    EXPRESSWAY, 20TH FLOOR DALLAS                 TX        75231
                                          455 SOUTH GULPH RD SUITE KING OF
FISERV LENDING SOLUTIONS                  125                      PRUSSIA              PA        19406   *Prior name Fiserv Lemans
                                                                   COMMERCE
FLEET CAR CARRIERS                        7563 DAHLIA STREET       CITY                 CO        80022

FLEX N GATE                               1200 E 8TH STREET               VEEDERSBURG   IN        47987

FLEX-CABLE                                5822 N HENKEL RD                HOWARD CITY   MI        49329




                                                          Page 18 of 56
                                                       Business Associates




                 Company Name                       Address                     City           ST     Zip      Location

FLORLINE SOUTH                             10333 YELLOW PINE LANE          KNOXVILLE      TN        37932

FOAMADE IND.INC                            2550 AUBURN COURT               AUBURN HILLS   MI        48326
                                           FIRSTAR CTR. 777 E.
FOLEY AND LARDNER                          WISCONSIN AVE.                  MILWAUKEE      WI        53202

FORKLIFT SYSTEMS INC                       PO BOX 100913                   NASHVILLE    TN          37210
                                                                           MECHANICSBUR
FORKLIFTS INC (Forklift)                   741 INDEPENDENCE AVE            G            PA          17701

FORKLIFTS OF MINNESOTA, INC (Forklift)     501 WEST 78TH ST                BLOOMINGTON    MN        55420

FORMED FIBER TECHNOLOGIES                  125 ALLIED RD PO BOX 1300       AUBURN         ME        04211

FRANKLIN COVEY                             2200 WEST PARKWAY BLVD.         SALT LAKE CITY UT        84119
FRESH BEGINNINGS/ELEAD CRM/DATA SOFTWARE
SEVICES                                    4001 N COLEMAN RD               VALDOSTA       GA        31604

FREUDENBERG-NOK                            47690 E ANCHOR CT               PLYMOUTH       MI        48170

FROST & SULLIVAN                           7550 IH 10 WEST          SAN ANTONIO           TX        78229
                                           400 W MARKET STREET 32ND                                 40202336
FROST BROWN TODD LLC                       FLOOR                    LOUISVILLE            KY        3

FUJI AUTOTECH USA LLC                      70 PERCISION DR                 WALTON         KY        41094

FUJI KIKO                                  70 PERCISION DR                 WALTON         KY        41094

FUJI XEROX: XEROX CORP                     XEROX CENTER DR ESC1-15F EL SEGUNDO            CA        90245

G&K SERVICES                               1001 SW 34TH ST                 RENTON         WA        98055

G.T. MICHELLI CO. INC                      1163 WEEMS STREET               PEARL          MS        39208

GAGE PRODUCTS CO.                          821 WANDA AVENUE                FERNDALE       MI        48220

GALLAGHER & ASSOCIATES                     1222 LA LIMONAR ROAD            SANTA ANA      CA        92705

GALLAGHER-KAISER CORPORATION               13710 MT. ELLIOTT ST            DETROIT        MI        48212

GARMIN INTERNATIONAL                       1200 EAST 151ST                 OLATHE         KS        66062
                                           1200 NEW HAMPSHIRE AVE
GAROFALO GOERLICH HAINBACH PC              NW                              WASHINGTON     DC        20036

GATES CORPORATION                          1551 WEWATTA STREET             DENVER         CO        80202

GATEWAY COMMUNITY COLLEGE                  108 NORTH 40TH STREET           PHOENIX        AZ        85034

GAYLORD ENTERTAINMENT COMPANY              ONE GAYLORD DRIVE               NASHVILLE      TN        37214
GAYLORD OPRYLAND RESORT & CONVENTION
CENTER                                     2800 OPRYLAND DR                NASHVILLE      TN        37214




                                                           Page 19 of 56
                                                        Business Associates




                 Company Name                       Address                       City           ST     Zip              Location
                                                                                                              Formerly known as G.C. Services
GC SERVICES L.P.                           6330 GULFTON                      HOUSTON        TX        77081   Corp

GCS SERVICES INC.                          31829 8 MILE ROAD                 LIVONIA        MI        48152

GE FANUC AUTOMATION                        1 COLUMBIA CIRCLE                 ALBANY         NY        12203

GE SUPPLY                                  2 CORPORATE DR 10TH FL            SHELTON        CT        06484

GEAR FOR SPORTS, INC                       9700 COMMERCE PKWY                LENEXA         KS        66219

GECOM CORP                                 1025 BARACHEL LANE                GREENSBURG     IN        47240
                                                                             FARMINGTON
GEHRING L.P.                               24800 DRAKE PARKWAY               HILLS          MI        48335

GENERAL ELECTRIC CO*(& all GE divisions)   3135 EASTON TURNPIKE              FAIRFIELD      CT        06431   *All GE Divisions Eligible
                                           1 WOODLAND AVE, SUITE
GENSLER                                    601                               DETROIT        MI        48226

GENTEX CORP                                600 N CENTENNIAL ST               ZEELAND        MI        49464

GEORGE P JOHNSON                           3600 GIDDINGS                     AUBURN HILLS   MI        48326

GHSP, INC                                  1250 SOUTH BEECHTREE ST. GRAND HAVEN             MI        49417

GIBSON DUNN & CRUTCHER                     333 SOUTH GRAND AVE               LOS ANGELES    CA        90071

GKN DRIVELINE NA                           3300 UNIVERSITY DR                AUBURN HILLS   MI        48326

GKN SINTER METALS                          3300 UNIVERSITY AVENUE            AUBURN HILLS   MI        48326

GLAST, PHILLIPS & MURRAY, PC               14801 Quorum Drive Suite 500      DALLAS         TX        75254

GLOBAL AUTOMOTIVE SYSTEMS, LLC             215 SOUTH CENTER STREET ROYAL OAK                MI        48067

GLOBAL ENTERPRISES                         7951 SHOAL CREEK STE 200          AUSTIN         TX        78757

GLOBAL INSIGHT                             24 HARTWELL AVENUE                LEXINGTON      MA        02421

GOLDBERG & ASSOCIATES                      39 BROADWAY, 17TH FLOOR           NEW YORK       NY        10006

GOLDMAN SACHS
                                           100 GALLERIA OFFICE
GOODYEAR DUNLOP TIRE N.A. LTD.             CENTER SUITE 100                  SOUTHFIELD     MI        48034
                                           100 GALLERIA OFFICE
GOODYEAR TIRE & RUBBER CO                  CENTER #100                       SOUTHFIELD     MI        48034
                                                                             MADISON
GPSI, LLC                                  25307 DEQUINDRE ROAD              HEIGHTS        MI        48071

GR SPRING & STAMPING, INC.                 P.O. BOX 141397                   GRAND RAPIDS   MI        49514

GRACO, INC                                 88 11TH AVE NE                    MINNEAPOLIS    MN        55413




                                                             Page 20 of 56
                                                             Business Associates




                 Company Name                           Address                      City           ST     Zip             Location

GRADE, LLC                                     1537 ASHLAND CITY ROAD           CLARKSVILLE    TN        37040

GRAINGER                                       100 GRAINGER PARKWAY             LAKE FOREST    IL        60045

GRAPHIC PRESS INC                              6100 MALT AVENUE                 LOS ANGELES    CA        90040

GRAYBAR ELECTRIC                               825 8TH AVE SOUTH                NASHVILLE      TN        37203
                                               1 CENTERPOINT DR., STE.
GREENBRIAR                                     200                              LAKE OSWEGO    OR        97035

GREGORY MANUFACTURING                          40 FRANKE BLVD                   FAYETTEVILLE   TN        37334
                                               511 UNION ST./1400 NASH.
GRESHAM, SMITH AND PARTNERS                    CITY CTR.                        NASHVILLE      TN        37219

GRUPO ANTOLINE                                 208 COMMERCE COURT               HOPKINSVILLE   KY        42240

GUARDIAN MFG. CORP.                            12193 LEVAN ROAD                 LIVONIA        MI        48150

GUERIN MARKETING SERVICES CORP.                14742 PLAZA DR STE 205           TUSTIN         CA        92780

GUILFORD MILLS INCORP                          PO BOX 509                       KENANSVILLE    NC        28349

GULFSTREAM AEROSPACE / GENERAL DYNAMICS        PO BOX 2206                      SAVANNAH       GA        31402

H & K EQUIPMENT, INC. (Forklift)               4200 CASTELL DRIVE               CORAOPOLIS     PA        15108
                                               270 PEACHTREE ST. NW
HABITAT FOR HUMANITY INTERNATIONAL             SUITE 1300                       ATLANTA        GA        30303

HACHETTE BOOK GROUP                            237 PARK AVENUE                  NEW YORK       NY        10017

HAGEMEYER NORTH AMERICA                        1460 TOBIAS GADSON BLVD          CHARLESTON     SC        29407
                                               ONE GALLERIA BLVD STE
HAILEY, MCNAMARA, HALL, LARMANN, PAPALE, LLP   1400                             METAIRIE       LA        70001

HALDEX HYDRAULICS                              2222 15TH STREET                 ROCKFORD       IL        61104

HANDLING & STORAGE CONCEPTS INC                2445 WHARF STREET                ST. LOUIS      MO        63104
                                               2659 EAST MAGNOLIA
HANDLING SYSTEMS INC                           STREET                           PHOENIX        AZ        85034
                                               80 EAST STATE ROUTE 4,
HANJIN SHIPPING CO., LTD                       SUITE 490                        PARAMUS        NJ        07652

HANSEN AND ADKINS                              203 BUSCH DRIVE E.               JACKSONVILLE   FL        32218

HAPAG-LLOYD (formerly C.P. SHIPS)              399 HOES LANE            PISCATAWNY             NJ        00887   formerly C.P.SHIPS
HARTLINE ,DACUS, BARGER, DREYER & KERN (LAW    6688 N CENTRAL
FIRM)                                          EXPRESSWAY, STE 1000     DALLAS                 TX        75206
                                               9404 OOLTEWAH INDUSTRIAL
HAWKER POWERSOURCE                             DR                       OOLTEWAH               TN        37363
                                                                                                                 Formerly known as Raytheon
HAWKER BEECHCRAFT (Raytheon Aircraft)          9709 E CENTRAL                   WICHITA        KS        67201   Aircraft




                                                                Page 21 of 56
                                                      Business Associates




               Company Name                       Address                        City         ST     Zip   Location

HAWORTH INC                             ONE HAWORTH CENTER                  HOLLAND      MI        49423

HAYES LEMMERZ INT'L INC                 15300 CENTENNIAL DRIVE              NORTHVILLE   MI        48168

HECKETHORN MFG CO INC                   2005 FORREST ST                     DYERSBURG    TN        38024
                                        43811 PLYMOUTH OAKS                 PLYMOUTH
HELLA ELECTRONICS CORPORATION           BLVD.                               TOWNSHIP     MI        48170
                                                                            PEACHTREE
HELLA, INC                              201 KELLY DR                        CITY         GA        30269

HELTON INC                              8700 MANCHESTER HWY                 MORRISON     TN        37357
                                        1001 TROUT BROOK
HENKEL LOCTITE                          CROSSING                            ROCKY HILL   CT        06770

HENKEL CORPORATION                      23343 SHERWOOD                      WARREN       MI        48091
                                                                            MADISON
HENKEL SURFACE TECHNOLOGIES             32100 STEPHENSON HWY                HEIGHTS      MI        48071
                                                                            FARMINGTON
HENNIGES AUTOMOTIVE                     36600 CORPORATE DRIVE               HILLS        MI        48331
                                        19042 TANGLEWOOD LN.                HUNTINGTON
HERITAGE GLOBAL SOLUTIONS               SUITE 100                           BEACH        CA        92648

HERMAN MILLER INC                       855 E MAIN                          ZEELAND      MI        49464
                                        301 NORTH FORREST COVE
HEWLETT PACKARD COMPANY                 LOOP                                COLDSPRING   TX        77331
                                                                            NORTH
HEXAGON METROLOGY, INC                  250 CIRCUIT DRIVE                   KINGSTOWN    RI        02852

HIGH IMPACT TELEVISION                  36 Mauchly Ste. B                   IRVINE       CA        92618

HI-LEX CONTROLS                         152 SIMPSON DRIVE                   LITCHFIELD   MI        49252

HILTGEN & BREWER, PC                    1 BENHAM PL., STE 800               OKLAHOMA     OK        73114

HI-STAT MANUFACTURING CO                345 S MILL STREET                   LEXINGTON    OH        44904

HITACHI AMERICA LTD                     1000 MARINA BOULEVARD               BRISBANE     CA        94005

HITACHI AUTOMOTIVE PRODUCTS (USA),INC   US HWY 127                          HARRODSBURG KY         40330

HITACHI CABLE INDIANA                   5300 GRANT LINE RD                  NEW ALBANY   IN        47150

HITACHI CAPITAL AMERICA CORP            1000 MARINA BOULEVARD               BRISBANE     CA        94005

HITACHI CONSULTING CORPORATION          1000 MARINA BOULEVARD               BRISBANE     CA        94005

HITACHI DATA SYSTEMS                    1000 MARINA BOULEVARD               BRISBANE     CA        94005

HITACHI HIGH TECHNOLOGIES               1000 MARINA BOULEVARD               BRISBANE     CA        94005

HITACHI METALS AMERICA INC              1000 MARINA BOULEVARD               BRISBANE     CA        94005




                                                            Page 22 of 56
                                                            Business Associates




                  Company Name                        Address                       City            ST     Zip              Location

HITECH MOLD & ENGINEER (BAXTER ENTERPRI)     466 BAXTER LN                     WINCHESTER      TN        37398

HKS, INC                                     1919 MCKINNEY AVE                 DALLAS          TX        75201
                                                                                                                 Formerly known as Hual North
HOEGH AUTO LINERS, N.A.                      50 Jericho Quadrangle Suite 210 JERICHO           NY        11753   America

HOGAN LOVELLS US LLP                         555 13TH STREET NW                WASHINGTON      DC        20004

HOIST LIFT TRUCK, MFG (Forklift)             6499 W 65TH ST                    BEDFORD PARK IL           60638

HOJ FORKLIFT SYSTEMS (ENGINEERING & SALES)   3960 SOUTH 500 WEST               SALT LAKE CITY UT         84123

HOLOPHANE                                    214 OAKWOOD AVE                   NEWARK          OH        43055

HOMASOTE                                     P.O. BOX 7240                     W. TRENTON      NJ        08682

HONEYWELL, INC                               101 COLUMBIA RD                   MORRISTOWN      NJ        07962   Formerly known as Allied Signal

HORIBA INTERNATIONAL CORPORATION             17671 ARMSTRONG AVE               IRVINE          CA        92614

HORIZON LINES                                600 E. LAST COLINAS BLVD.         IRVING          TX        75039
                                             MADISON AND VAN BUREN
HOUGHTON INTERNATIONAL                       AVE. PO BOX 930                   VALLEY FORGE    PA        19482
                                             2801 HIGHWAY 280 SOUTH,
HUIE, FERNAMBUCQ & STEWART                   SUITE 200                         BIRMINGHAM      AL        35223

HYDRO ALUMINUM NORTH AMERICA                 200 RIVIERA BLVD                  ST. AUGUSTINE   FL        32086

HYDROVAC INDUSTRIAL SERVICES INC             66 NEW HOPE ROAD                  COLUMBUS        MS        39702
                                             ONE i2 PLACE, 11701 LUNA
i2 TECHNOLOGIES                              ROAD                              DALLAS          TX        75234

IBM                                          2455 SOUTH ROAD                   POUGHKEEPSIE NY           12601
                                                                               RESEARCH
IBM CORP.                                    3039 CORWALLIS RD.                TRIANGLE PARK NC          27709

IBM GLOBAL SERVICES                          5600 63RD ST                      BOULDER         CO        80301
                                                                               YORKTOWN
IBM RESEARCH                                 RT 134                            HEIGHTS         NY        10598

IBM SOFTWARE MARKETING DIV                   18000 W 9 MILE                    SOUTHFIELD      MI        48075

ICE INDUSTRIES                               3810 HERR ROAD                    SYLVANIA        OH        43560
                                             6601 MIDLAND INDUSTRIAL
ICHIKOH MITSUBA INC                          DR                                SHELBYVILLE     KY        40065

ICON INTERNATIONAL                           107 ELM STREET                    STAMFORD        CT        06902

IDEAL (formally Tridon)                      8100 TRIDON DR                    SMYRNA        TN          37167
                                                                               JEFFERSONVILL                     Formerly known as Apollo
IDEMITSU LUBRICANTS AMERICA CORPORATION      701 PORT ROAD                     E             IN          47130   America Corporation




                                                               Page 23 of 56
                                                            Business Associates




                  Company Name                         Address                         City         ST     Zip              Location
                                              1920 OPDYKE COURT, SUITE
IHI PRESS TECHNOLOGY AMERICA, INC             100                      AUBURN HILLS            MI        48326
                                              70 VALLEY STREAM
IKON OFFICE SOLUTION                          PARKWAY                  MALVERN                 PA        19355

IMAGE POINT                                   445 S GAY STREET, STE 100         KNOXVILLE      TN        37902   Formerly known as Plasti-line Inc
                                              100 MANSELL COURT EAST
IMERYS MINERALS LTD                           SUITE 300                         ROSWELL        GA        30076

IMS                                           4775 WESTPARK DR                  ATLANTA        GA        30336

IMS AUTRANS                                   151 NISSAN WAY STE F              CANTON         MS        39046

INA BEARING COMPANY INC                       308 SPRINGHILL FARM RD            FORT MILL      SC        29715

INCAT SYSTEMS, INC.                           41370 BRIDGE STREET               NOVI           MI        48375

INDIANAPOLIS MOTOR SPEEDWAY                   4790 WEST 16TH ST                 INDIANAPOLIS   IN        46222

INDUSTRIAL CONTROL REPAIR, INC                28601 LORNA AVE                   WARREN         MI        48092

INDUSTRIAL CONVEYOR CORPORATION               5324 CRESTVIEW DR                 MEMPHIS        TN        38134

INDUSTRIAL POWER SALES                        8461 GARVEY DR                    RALEIGH        NC        27616

INDUSTRIAL TRUCK SALES & SERVICE (Forklift)   970 WESTERN DRIVE                 INDIANAPOLIS   IN        46241

INERGY AUTOMOTIVE SYSTEMS                     2710 BELLINGHAM, STE 400          TROY           MI        48083

INFINITY BROADCASTING/WBZ RADIO               170 SOLDIERS FIELD RD             BOSTON         MA        02459

INFORMATICA                                   100 CARDINAL WAY                  REDWOOD CITY CA          94063

INGERSOLL RAND/ JOHNSTONE                     155 CHESTNUT RIDGE RD             MONTVALE       NJ        07645

INLAND STEEL                                  30 W MONROE 6-0                   CHICAGO        IL        60603

INLINE PLASTICS                               42 CANAL ST                       SHELTON        CT        06484

INROADS INC                                   10 S BROADWAY STE 300             ST LOUIS       MO        63102

INTEGRATED FABRIC RESOURCE                    10875 CHICAGO DR                  ZEELAND        MI        49464

INTEGRATED PROGRAM MANAGEMENT                 5904 WARBLER DRIVE                CLARKSTON      MI        48346
                                              3860 FOREST HILL IRENE RD
INTERACTIVE SOLUTIONS, INC                    SUITE 101                         MEMPHIS        TN        38125

INTERMEC TECHNOLOGIES                         550 2ND ST. SE.                   CEDAR RAPIDS   IA        52401

INTERMODAL TRANSPORTATION SVC INC             9 CAMPUS DR                       PARSIPPANY     NJ        07054
INTERNATIONAL AUTOMOTIVE COMPONENTS
(IAC)/IAC GROUP OF NORTH AMERICA LLC          5300 AUTO CLUB DRIVE              DEARBORN       MI        48126




                                                                Page 24 of 56
                                                       Business Associates




                 Company Name                     Address                      City           ST     Zip               Location

INTERNATIONAL PAPER                      6420 POPLAR AVE                  MEMPHIS        TN        38197

INTERSTATE BATTERY                       12700 MERRIT DR STE 300          DALLAS         TX        75251

IRON MOUNTAIN OFFSITE DATA SECURITY      3130 WHITTEN RD                  LAKELAND       FL        33811   Formerly known as ARCUS DATA

ITW DELTAR IPAC                          21701 S HARLEM AVE               FRANKFORT      IL        60423
                                         2625 TOWNSGATE RD STE            WESTLAKE
J D POWER and ASSOCIATES INC             100                              VILLAGE        CA        91361
                                         2570 WEST EL CAMINO REAL
J P RESEARCH, INC                        #200                             MOUNTAIN VIEW CA         94040

J. M. EQUIPMENT CO, INC                  819 S 9TH ST                     MODESTO        CA        95351
                                         6541-C FRANZ WARNER
J.A. KING & CO, LLC                      PKWY                             WHITSETT       NC        27377
                                         615 J.B. HUNT CORPORATE
J.B. HUNT TRANSPORT                      DR PO BOX 130                    LOWELL         AR        72745
                                         225 SOUTH INDUSTRIAL
JAC PRODUCTS, INC                        DRIVE                            SALINE         MI        48176

JACK COOPER TRANSPORT CO INC             2345 GRAND BLVD STE 400          KANSAS CITY    MO        64108

JACKSON STATE UNIVERSITY                 1400 JOHN R LYNCH                JACKSON        MS        39217

JASPER RUBBER PRODUCTS                   1010 1ST. AVE.                   JASPER         IN        47546
                                         2851 HIGH MEADOW CIRCLE
JATO DYNAMICS INC                        #220                             AUBURN HILLS   MI        48326

JDA SOFTWARE INC                         14400 N 87TH STREET              SCOTTSDALE     AZ        85260   Prior name was Manugistics Inc

JEFF COWAN'S PRO TALK INC                12 QUAIL PL                      COTO DE CAZA   CA        92679
                                                                          FARMINGTON
JERVIS B WEBB COMPANY                    34375 W 12 MILE RD               HILLS          MI        48331

JESCO INC                                2000 MCCULLOUGH BLVD             TUPELO         MS        38801
                                                                          HIGHLAND
JOHN E GREEN                             220 VICTOR AVE                   PARK           MI        48051

JOHN MORTON, JR., LLC                    110 MARTER AVE, SUITE 301 MOORESTOWN            NJ        08057

JOHN W MCDOUGALL CO INC                  3731 AMY LYNN DRIVE              NASHVILLE      TN        37218

JOHNAN AMERICA INC                       600 WILSON PARKWAY               BARDSTOWN      KY        40004

JOHNSON PRINTING SERVICE                 14030 WELCH ROAD                 DALLAS         TX        75244
                                                                          FARMINGTON
JOHNSON CONTROLS                         31810 BELMONT                    HILLS          MI        48336   *All locations eligible

JOHNSON CONTROLS INC(AUTOMOTIVE SYS) *   49200 HALYARD                    PLYMOUTH       MI        48170   *This location only-Hdqtr Auto
                                         900 STEWART AVENUE,
JP MORGAN CHASE BANK                     FLOOR 3                          GARDEN CITY    NY        11530




                                                          Page 25 of 56
                                                            Business Associates




                Company Name                             Address                          City        ST     Zip               Location

JSP INTERNATIONAL                                150 EAST BROOK LANE              BUTLER         PA        16002

JTEKT AUTOMOTIVE OF TENNESSEE VONORE             55 EXCELLENCE WAY                VONORE         TN        37885

JTEKT AUTOMOTIVE TEXAS LLP                                                        ENNIS          TX        75119
                                                 555 INTERNATIONAL
JTEKT AUTOMOTIVE VIRGINIA INC                    PARKWAY                          DALEVILLE      VA        24083

JTEKT NORTH AMERICA INC                          47771 HALYARD DRIVE              PLYMOUTH       MI        48170

JULIUS BAER INVESTMENT MANAGEMENT

JUNGHEINRICH LIFT TRUCK CORPORATION (Forklift)   5585 SPELLMIRE DRIVE             CINCINNATI     OH        45246

K&S WIRING SYSTEMS INC                           323 MASON RD SUITE A             LA VERGNE      TN        37086

KAISER PERMANENT MEDICAL GRP                     441 N LAKEVIEW                   ANAHEIM        CA        92806

KANEKA TEXAS CORP                                6161 UNDERWOOD ROAD              PASADENA       TX        77507

KANSAS CITY SOUTHERN RR                          PO BOX 219335                    KANSAS CITY    MO        64121

KARL SCHMIDT UNISIA                              1731 INDUSTRIAL PKWY             MARINETTE      WI        54143

KAUTEX NORTH AMERICA                             750 STEPHENSON HWY               TROY           MI        48083

KAWASHIMA TEXTILE USA INC                        412 GROVES ST                    LUGOFF         SC        29078
                                                                                                                   *Kay Auto.Graph.dba Kay Screen
KAY AUTOMOTIVE GRAPHICS                          57 KAY INDUSTRIAL DRIVE          LAKE ORION     MI        48361   Printing
                                                                                                                   *Prior name Kelly Temporary
KELLY SERVICES INC                               999 W BIG BEAVER                 TROY           MI        48084   Service/Kelly Automotive

KELLY TRACTOR                                    8255 NW 58TH ST                  MIAMI          FL        33166

KENDALL C FARR ATTORNEY AT LAW                   4400 BUTTERNUT ROAD              SALT LAKE CITY UT        84124
                                                 10829 OLIVE BOULEVARD,
KENNEDY CAPITAL MANAGEMENT INC                   1ST FLOOR                        ST. LOUIS      MO        63141

KENT LANDSBERG COMPANY                           1640 S. GREENWOOD AVE            MONTEBELLO     CA        90640
                                                                                  STERLING
KEY SAFETY SYSTEMS INC                           7000 NINETEEN MILE RD            HGHTS          MI        48314

KI ( KRUEGER INTERNATIONAL)                      1330 BELLEVUE STREET             GREEN BAY      WI        54308

KI (USA) CORPORATION                             501 MAYDE RD.                    BEREA          KY        40403
                                                 PO BOX 193 10845 KINSMAN
KINETICO INCORPORATED                            ROAD                             NEWBURY        OH        44065

KING & SPALDING                                  1180 PEACHTREE ST         ATLANTA               GA        30309
                                                 6070 JOHNSON DRIVE, STE A
KINKO'S                                          &B                        PLEASANTON            CA        94588   *All locations eligible




                                                                  Page 26 of 56
                                                        Business Associates




               Company Name                         Address                       City         ST     Zip             Location
                                          100 JERICHO QUADRANGLE
KINTETSU WORLD EXPRESS, INC.              SUITE 326               JERICHO                 NY        11753
                                                                  BOWLING
KIRIU USA CORPORATION                     359 MITCH MCCONNELL WAY GREEN                   KY        42101

KIRK & BLUM                               1761 NORTH POINTE ROAD           COLUMBIA       TN        38401

KIRKHOF/GOODRICH DIV/MARK IV IND., INC.                                    GRAND RAPIDS   MI        49508

KNIGHT INDUSTRIES                         1160 CENTRE                      AUBURN HILLS   MI        48326
                                                                           BOWLING
KOBE ALUMINUM AUTOMOTIVE PRODUCTS LLC     525 CENTRAL COURT                GREEN          KY        42101

KOKUSAI, INC                              5333 WEST 79TH STREET            INDIANAPOLIS   IN        46268

KONGSBERG AUTOMOTIVE                      27275 Haggerty Rd., Ste. 610     Novi           MI        48377
                                                                                                            *Merged with Minolta & Konica
KONICA MINOLTA BUSINESS SOLUTIONS, USA    500 DAY HILL ROAD                WINDSOR        CT        06095   Bus. Tech.

KONOVE AND KONOVE                         301 OLD TARRYTOWN RD             WHITE PLAINS   NY        10603

KOORSEN FIRE & SECURITY                   7250 DISTRIBUTION DRIVE          LOUISVILLE     KY        40258

KOTOBUKIYA TREVES NORTH AMERICA           29145 US HWY 72                  HOLLWOOD       AL        35752

KOYO CORP OF USA                          29570 CLEMENS RD                 WESTLAKE       OH        44145
                                          200 CRESCENT COURT, STE
KPMG                                      300                              DALLAS         TX        75201
                                          725 SOUTH FIGUEROA
KPMG PEAT MARWICK LLP                     STREET                           LOS ANGELES    CA        90071
                                          555 GREAT CIRCLE ROAD
KRAFT CPAs PLLC                           STE 200                          NASHVILLE      TN        37228
                                          1389 GALLERIA DRIVE STE
KRAVITZ, SCHNITZER AND SLOANE             200                              HENDERSON      NV        89014

KYB MANUFACTURING NA. INC                 2625 NORTH MORTON                FRANKLIN       IN        46131

L & L PRODUCTS, INC                       160 MCLEAN DRIVE                 ROMEO          MI        48065

L & R MANUFACTURING                       577 ELMSTREET                    KEARNY         NJ        07032

L & W ENGINEERING CO                      6301 HAGGERTY RD                 BELLEVILLE     MI        48111

LA UNIFIED SCHOOL DISTRICT                4041 HILCREST DR                 LOS ANGELES    CA        90008

LACKS ENTERPRISES                         5460 CASCADE RD                  GRAND RAPIDS MI          49546

LAKELAND INDUSTRIES, INC                  202 PRIDE LN SW                  DECATUR        AL        35603

LATHAM & WATKINS LLP                      233 S. WACKER SUITE 5800         CHICAGO        IL        60606

LATTIMORE BLACK MORGAN & CAIN (LBMC)      P.O. BOX 1869                    BRENTWOOD      TN        37024




                                                           Page 27 of 56
                                                          Business Associates




                 Company Name                          Address                      City          ST     Zip      Location

LAUREL MACHINE & FOUNDRY CO                   PO BOX 1049                    LAUREL          MS        39441
                                              190 N INDEPENDENCE MALL
LAVIN, O'NEIL, RICCI, CEDREONE, AND DISIPIO   WEST, STE 500                  PHILADELPHIA    PA        19106

LAWSON PRODUCTS, INC                          1666 EAST TOUHY AVENUE         DES PLAINES     IL        60018
                                              400 GALLERIA PKWY STE
LCG ASSOCIATES INC                            1800                           ATLANTA         GA        30339

LEAR CORPORATION                              21557 TELEGRAPH RD             SOUTHFIELD      MI        48034

LEAR CORPORATION-INTERIOR                     50 SPRING RD                   CARLISLE        PA        17013

LEASE PLAN USA, INC                           1165 SANCTUARY PARKWAY ALPHARETTA              GA        30009

LEVEELIFT INC                                 2921 S. FLOYD ST               LOUISVILLE      KY        40209

LEWTAN TECHNOLOGIES                           300 FIFTH AVENUE               WALTHAM         MA        02451

LEXIS NEXIS                                   9333 SPRINGBORO PIKE           MIAMISBURG      OH        45342
                                              740 WEST NEW CIRCLE
LEXMARK INTERNATIONAL                         ROAD                           LEXINGTON       KY        40550

LIEBOVICH BROS, INC                           2116 PRESTON ST                ROCKFORD        IL        61102

LIFT TRUCK SALES & SVC.(Forklift)             201 VAN HUSS AVE.              KNOXVILLE       TN        37917

LIFT TRUCK SERVICE CENTER INC.(Forklift)      7721 DISTRIBUTION DR.          LITTLE ROCK     AR        72209
                                                                             SOUTH
LIFTEC INC.                                   124 SYLVANIA PL                PLAINFIELD      NJ        07080

LIFTRUCK SERVICE CO (Forklift)                3801 WEST RIVE DR              DAVENPORT       IA        52802
                                                                                                       07091236
LINDABURY, MCCORMICK, ESTABROOK & COOPER      53 CARDINAL DRIVE              WESTFIELD       NJ        9

LINDE                                         575 MOUNTAIN AVE               MURRAY HILL     NJ        07979

LIPPINCOTT MERCER                             499 PARK AVENUE                NEW YORK        NY        10022

LITTELFUSE INC                                1800 HURD DRIVE                IRVING          TX        75038

LMS NORTH AMERICA                             5755 NEW KING STREET           TROY            MI        48098

LOST DOG COMMUNICATIONS                       200 CULVER BLVD STE B          PLAYA DEL REY   CA        90293

LOUISIANA-PACIFIC CORP                        414 UNION ST. SUITE 2000 NASHVILLE             TN        37219
                                              1 NORTH WACKER DR. SUITE
LSV ASSET MANAGEMENT                          4000                     CHICAGO               IL        60606

LTS INDUSTRIAL EQUIPMENT                      3204 WHEELER AVE               FORT SMITH      AR        72901

LUK USA LLC                                   3401 OLD AIRPORT ROAD          WOOSTER         OH        44691




                                                             Page 28 of 56
                                                      Business Associates




                     Company Name                  Address                      City           ST     Zip             Location

M & L INDUSTRIES LLC (Forklift)           5201 AIRLINE DRIVE               METAIRIE       LA        70001

M. W. MORSS ROOFING, INC                  15423 OAKWOOD DRIVE              ROMULUS        MI        48174

MACH 1 AIR SERVICE                        1530 W BROADWAY DRIVE            TEMPE          AZ        85282

MACKIN INDUSTRIES INC                     9921 JORDAN CIRCLE               SANTE FE       CA        90670

MAERSK INC                                2 GIRALDA FARMS                  MADISON        NJ        07940

MAGELLAN HEALTH SERVICES                  537 MARKET ST STE 12             CHATTANOOGA    TN        37402

MAGNA INTERNATIONAL INC & all divisions   600 WILSHIRE DR                  TROY           MI        48084
                                                                           BERKELEY
MAHER TERMINALS INC                       FOUR CONNELL DRIVE               HEIGHTS        NJ        07922
                                                                           MURFREESBOR
MAHLE FILTER SYSTEMS                      906 BUTLER DR                    O              TN        37127

MAHLE INC                                 ONE MAHLE DRIVE                  MORRISTOWN     TN        37814
                                                                           MURFREESBOR
MAHLE TENNEX NORTH AMERICA                906 BUTLER DR.                   O              TN        37127
                                                                           SOUTH
MAINTECH CORP (TRIANGLE SERVICES)         1253 NORTH MARKET AVE            PLAINFIELD     NJ        07080

MALEN & ASSOCIATES PC                     123 FROST ST                     WESTBURY       NY        11590
                                                                           MURFREESBOR
MANESS PLUMBING and INDUSTRIAL SUPPLY     2229 N.W. BROAD ST               O              TN        37129
                                          2300 WINDY RIDGE PKWY.,
MANHATTAN ASSOCIATES                      10th FLOOR                       ATLANTA        GA        30339

MANN+HUMMEL USA, INC.                     6400 S SPRINKLE RD               PORTAGE        MI        49002

MARINE POLLUTION CONTROL                  8631 WEST JEFFERSON AVE          DETROIT        MI        48209

MARINE TERMINALS                          2001 JOHN S. GIBSON BLVD         SAN PEDRO      CA        90731

MARITZ INC                                1375 N. HIGHWAY DRIVE            FENTON         MO        63099
                                          3300 CROSS CREEK
MARPOSS CORPORATION                       PARKWAY                          AUBURN HILLS   MI        48326
                                          10400 Fernwood Road, Dept.
Marriott International, Inc.              52/931.11                        Bethesda       MD        20817
                                          1166 AVE. OF THE AMERICAS                                         Formerly known as J&H Marsh
MARSH                                     FL43                             NEW YORK       NY        10036   Mclennan

MARSH AND MCLENNAN                        PO BOX 198951                    ATLANTA        GA        30384

MARSH INC                                 777 S FIGUEROA ST                LOS ANGELES    CA        90017

MARSH RISK & INSURANCE SERVICES           DEPARTMENT #17317                LOS ANGELES    CA        90088
MARTINREA FABCO AUTOMOTIVE STRUCTURE
SPRINGFIELD                               1 FABCO DRIVE                    SPRINGFIELD    TN        37172




                                                           Page 29 of 56
                                                              Business Associates




               Company Name                             Address                       City           ST     Zip            Location
MARTINREA FABCO AUTOMOTIVE STRUCTURE
TUPELO                                        323 CDF BOULEVARD                  SHANNON        MS        38868

MARTINREA FABCO HOT STAMPING                  19200 GLENDALE AVENUE              DETROIT        MI        48223
                                                                                                                   *HQ TO BE USED FOR ALL
MARUBENI-ITOCHU STEEL AMERICA INC HQ (MISA)   655 THIRD AVE, SUITE 700           NEW YORK       NY        10017    EMPLOYEES

MASCO TECH FORMING                            2727 WEST 14 MILE RD               ROYAL OAK      MI        483073

MATCOR METAL FABRICATION                      1021 W. BIRCHWOOD ST               MORTON         IL        61550
                                              OLD SALEM RD, NORTH OF
MATERIAL HANDLING SUPPLY-NJ                   SALEM RD                           BROOKLAWN      NJ        08030
                                                                                 ELK GROVE
MATERIAL SCIENCES CORP.                       2200 EAST PRATT BLVD               VILLAGE        IL        60007

MATSUSHITA ELECTRIC CORP.                     TWO PANASONIC WAY                  SECAUCUS       NJ        07094

MAXELL CORPORATION OF AMERICA                 22-08 ROUTE 208                    FAIR LAWN      NJ        07410

MAYER, BROWN LLP                              71 SOUTH WACKER DR.                CHICAGO        IL        60606

MBL USA CORPORATION                           601 DAYTON RD                      OTTAWA         IL        61350

MCCARTHY JONES & WOODARD                      P O BOX 40445                      NASHVILLE      TN        37204
MCCRANIE SISTRUNK ANZELMO, MCDANIEL &
WELCH                                         195 GREENBRIAR BLVD #200           COVINGTON      LA        704333

McDOWELL KNIGHT ROEDDER & SLEDGE LLC          P. O. BOX 350                      MOBILE         AL        36601

MCGARD, INC.                                  3875 CALIFORNIA RD.                ORCHARD PARK NY          14127

MCGLINCHEY STAFFORD                           601 Poydras St. 12th Floor         NEW ORLEANS    LA        70130

MCI (WORLDCOM)                                1 TOWNE SQ # 900                   SOUTHFIELD     MI        48076

MCINNIS ELECTRIC                              P.O. BOX 6840                      JACKSON        MS        39282

MEDIFIT CORPORATE SERVICES                    25 HANOVER RD                      FLORHAM PARK NJ          07932

MEDITERRANEAN SHIPPING CO (USA)               420 FIFTH AVE                      NEW YORK       NY        10018
                                                                                 ELK GROVE
MEIJI CORPORATION                             660 FARGO AVE                      VILLAGE        IL        60007

MENARD, INC                                   4777 MENARD DRIVE                  EAU CLAIRE     WI        54703

MENLO WORLDWIDE                               6611 CABOT DR                      BALTIMORE      MD        21226

MERCER
                                              3475 PIEDMONT RD SUITE
MERCER HUMAN RESOURCE CONSULTING              800                                ATLANTA        GA        30305

MERIT ELECTRICAL INC                          17723 AIRLINE HIGHWAY              PRAIRIEVILLE   LA        70769




                                                                 Page 30 of 56
                                                   Business Associates




                Company Name                    Address                        City         ST     Zip                Location

MERITOR SUSPENSION SYSTEMS COM         102 BILL BRYAN BLVD              HOPKINSVILLE   KY        42240

MERRILL LYNCH                          1381 WESTON RD                   WESTON         FL        33326
                                       2400 LAKEVIEW PARKWAY,
MET LIFE VOLUNTARY BENEFITS            SUITE 100                        ATLANTA        GA        30004

METALDYNE / FORMTECH INDUSTRIES        47659 HALYARD DR                 PLYMOUTH       MI        48170
                                                                                                 48267093
METALSA                                P.O. BOX 67000                   DETROIT        MI        1

METHODE ELECTRONICS INC                7401 W. WILSON AVE               CHICAGO        IL        60706
                                       90 INTERNATIONAL
MG INTERNATIONAL, INC.                 PARKWAY                          DALLAS         GA        30132

MGA RESEARCH CORP                      446 EXECUTIVE DR                 TROY           MI        48083

MICHAEL C. FINA COMPANY                545 FIFTH AVENUE                 NEW YORK       NY        10017

MICHELIN AUTOMOTIVE INC.               1 PARKWAY S                      GREENVILLE     SC        29615

MICHELIN NORTH AMERICA                 1101 UNIROYAL RD           ARDMORE              OK        73401
                                       3290 W. BIG BEAVER RD, STE
MICHELIN TIRE COMPANY                  201                        TROY                 MI        48084

MICHIGAN INDUSTRIAL FORKLIFT           9103-05 MICHIGAN AVE.            DETROIT        MI        48210
                                       5840 N CANTON CENTER RD
MICRO MAX INC                          STE 270                          CANTON         MI        48187
                                                                                                            Formerly known as ITW Ride
MICRO POISE MEASUREMENT SYSTEM LLC     1624 ENGLEWOOD AVE               AKRON          OH        44305      Quality Products
                                       92-1445 ONE MICROSOFT
MICROSOFT                              WAY                              REDMOND        WA        98052

MID SOUTH TRANSPORT INC.               2765 PROFIT DR                   MEMPHIS        TN        38132
MIDDLE TENNESSEE ELECTRIC MEMBERSHIP                                    MURFREESBOR
CORPORATION                            555 NEW SALEM ROAD               O              TN        37129

MIDTRONICS, INC                        7000 MONROE STREET               WILLOWBROOK    IL        60527

MIDWEST STAMPING LLC                   228 E MORRISON                   EDGERTON       OH        43517

MIGHTY LUBE USA SALES, INC             9569 W 40TH ST                   FREMONT        MI        49412

MIG-VISTEON AUTOMOTIVE SYSTEMS LLC     501 MASON RD. SUITE 280          LA VERGNE      TN        37086

MILLER / ZELL                          4715 FREDERICK DR.               ATLANTA        GA        30336

MILLER TRANSFER                        3833 STATE RT 183                ROOTSTOWN      OH        44272

MINACT LOGISTICAL SERVICES             300 NISSAN WAY                   CANTON         MS        39046

MINIATURE PRECISION COMPONENTS (MPC)   100 WISCONSIN ST                 WALWORTH       WI        53184




                                                        Page 31 of 56
                                                      Business Associates




                 Company Name                      Address                       City        ST     Zip             Location
                                         FIFTH FLOOR MCCARTHUR           MISSISSIPPI
MISSISSIPPI STATE UNIVERSITY             HALL, PO BOX 5307               STATE          MS        39762
                                                                                                          Formerly known as Jideco of
MITSUBA BARDSTOWN INC                    901 WITHROW COURT               BARDSTOWN      KY        40004   Bardstown, Inc

MITSUBISHI ELECTRIC AUTOMOTIVE AMERICA   4773 BETHANY RD                 MASON          OH        45040

MITSUBISHI ELECTRONICS                   15603 CENTENNIAL DRIVE          NORTHVILLE     MI        48168
                                         200 PARK AVE (met life bldg
MITSUI STEEL DEVELOPMENT CO INC          36th fl)                        NEW YORK       NY        10166

MITSUI & COMPANY (USA) INC               200 PARK AVE                    NEW YORK       NY        10166

MITSUI OSK LINES                         2300 CLAYTON RD., STE 1500 CONCORD             CA        94520
                                         1440 BROADWAY 25TH
MIZUHO CAPITAL MARKETS CORP.             FLOOR                      NEW YORK            NY        10018
                                         1251 AVENUE OF THE
MIZUHO CORPORATE BANK, LTD*              AMERICAS                   NEW YORK            NY        10020   *Also NY, NJ, & Chicago

MLC & ASSOCIATES (MICHAEL L CLEMENS)     24251 JERONIMO                  LAKE FOREST    CA        92630

MODEL ELECTRONICS INC                    615 EAST CRESCENT AVE           RAMSEY         NJ        07446

MOLD FLOW                                5245 MAUREEN LANE       MOORPARK               CA        93021
                                         5550 PEACHTREE PARKWAY,
MOLNLYCKE HEALTH CARE                    SUITE 500               NORCROSS               GA        30092

MONTAPLAST                               2011 HOOVER BLVD                FRANKFORT      KY        40601
                                         651 MIDDLE TENNESSEE            MURFREESBOR
MOODY PACKAGING, INC.                    BLVD                            O              TN        37129
                                         1620 MONTGOMERY ST, STE
MOODY'S KMV                              140                             SAN FRANCISCO CA         94111
                                         114 PACIFICA COURT SUITE
MOORE WALLACE*                           490                             IRVINE         CA        92618   *THIS LOCATION ONLY
                                         1633 BROADWAY 33RD
MORGAN STANLEY SMITH BARNEY              FLOOR                           NEW YORK       NY        10019

MORLEY COMPANIES, INC                    2717 SCHUST RD.                 SAGONAW        MI        48603

MORRISON INDUSTRIAL EQUIPMENT            1825 MONROE AVENUE              GRAND RAPIDS   MI        79505
                                                                         MURFREESBOR
MOTION INDUSTRIES                        P.O. BOX 1374                   O              TN        37133

MOTOR CITY AUTO TRANSPORT, INC           13133 WEST STAR DR.             UTICA          MI        48315

MOTOR DIMENSIONS INC                     133 E HALTEM AVE                GLENDORA       CA        91740
                                         1303 E. ALGONQUIN, 5TH
MOTOROLA, INC.                           FLOOR                           SCHAUMBURG     IL        60196
                                         26899 NORTHWESTERN
MSC SOFTWARE                             HIGHWAY                         SOUTHFIELD     MI        48034

MSSC INC                                 1957 CROOKS RD                  TROY           MI        48084




                                                         Page 32 of 56
                                                        Business Associates




                 Company Name                        Address                       City        ST     Zip               Location

MSX INTERNATIONAL                           1950 CONCEPT DRIVE              WARREN        MI        48091
                                                                                                              *Prior company name M-Tek
M-TEK INC                                   435 CHURCH ROAD                 MADISON       MS        39110     Mississippi Inc
                                            320 SEVEN SPRINGS WAY,
MULLINS, CLEMMONS & MAYES PLLC              STE 120                         BRENTWOOD     TN        37027

MUNICIPAL GAS AUTHORITY OF GEORGIA (MGAG)   104 TOWN PARK DR                KENNESAW      GA        30144
                                                                            CAMPBELLSVILL
MURAKAMI MANUFACTURING USA INC              575 WATERTOWER BYPASS           E             KY        42718
                                                                            MURFREESBOR
MURFREESBORO KUBOTA, LLC                    295 BUTLER DR                   O             TN        37127

MUSIC TELECOM                               580 HOWARD AVENUE               SOMERSET      NJ        08873
                                            25361 COMMERCECENTER
MYOC.COM (FREEDOM COMMUNICATIONS)           DR., STE 200                    LAKE FOREST   CA        92630

NABTESCO MOTION CONTROL INC                 28850 CABOT DR STE 300          NOVI          MI        48377

NADE - ITS (MANHEIM Auto Auction)           730 ROUTE 68 P.O. BOX 188       BORDENTOWN    NJ        08505

NALCO                                       935 KENNY                       GALLATIN      TN        37066
NASCO/NHK OF AMERICA SUSPENSION                                             BOWLING
COMPONENTS INC                              3251 NASHVILLE RD.              GREEN         KY        42101

NASHVILLE RUBBER & GASKET COMPANY, INC.     1900 ELM TREE DRIVE             NASHVILLE     TN        37210

NATIONAL DAIRY, LLC                         5400 S LAMAR ST                 DALLAS        TX        75215
                                            2015 VAUGHN ROAD, BLDG
NATIONWIDE CREDIT, INC                      400                             KENNESAW      GA        30144
                                            425 WEST RANDOLPH
NAVTEQ                                      STREET                          CHICAGO       IL        60606     Formerly known as Navtech

NCO GROUP INC.                              25205 S 170TH STREET            NEW BERLIN    WI        53005

NCR CORPORATION                             1700 S. PATTERSON BLVD.         DAYTON        OH        45479

NEATON AUTO PRODUCTS MFG                    975 S. FRANKLIN ST.             EATON         OH        45320

NEC AMERICA INC                             1555 W WALNUT HILL LN           IRVING        TX        75038

NELSON MULLINS RILEY & SCARBOROUGH LLP      1320 MAIN STREET, 17TH FLR COLUMBIA           SC        29201

NELSON STUD WELDING                         7900 W. RIDGE RD.               ELYRIA        OH        44035

NEMAK ALABAMA                               2100 OLD SYLACAUGA              SYLACAUGA     AL        35150
                                            TWO TOWNE SQUARE, STE
NEMAK NORTH AMERICA                         300                             SOUTHFIELD    MI        48076

NEMAK TENNESSEE                             1635 OLD COLUMBUS ROAD          DICKSON       TN        37055

NEOCON INTERNATIONAL INC                    35 AKERLEY BLVD                 DARTMOUTH     NS        B3B 1J7




                                                            Page 33 of 56
                                                            Business Associates




                Company Name                             Address                         City         ST     Zip   Location

NEOCON USA INC                                   4950 GILMER DR                   HUNTSVILLE     AL        35808

NERA (ECONOMIC CONSULTING)                       PO BOX 29677                     NEW YORK       NY        10087

NEW ENGLAND INDUSTRIAL TRUCK(Forklift)           195 WILDWOOD AVENUE              WOBURN         MA        01801

NEW HORIZONS                                     14115 FARMINGTON ROAD            LIVONIA        MI        48154
                                                 5270 N. DETROIT AVE. PO
NEW MATHER METALS, INC.                          BOX 12040                        TOLEDO         OH        43612

NEWARK IN ONE                                    4801 NORTH RAVENSWOOD            CHICAGO        IL        60640

NEXAIR                                           1306 LEBANON ROAD                NASHVILLE      TN        37210

NEXTEER AUTOMOTIVE                               3900 HOLLAND ROAD                SAGINAW        MI        48601

NEXTEL/SPRINT COMMUNICATIONS                     2001 EDMUND HALLEY DRIVE RESTON                 VA        20191

NGK SPARK PLUGS (USA), INC                       46929 MAGELLAN DR                WIXOM          MI        48393

NICHIRIN TENNESSEE, INC                          1620 OLD BELFAST ROAD            LEWISBURG      TN        37091

NIFAST CORPORATION                               815 CAROL COURT                  CAROL STREAM IL          60188
                                                                                  CANAL
NIFCO AMERICA CORPORATION                        8015 DOVE PARKWAY                WINCHESTER   OH          43110

NILES AMERICA MICHIGAN INC                       41129 JO DRIVE                   NOVI           MI        48375
                                                 11101 METRO AIRPORT
NIPPON EXPRESS USA, INC.                         CENTER DRIVE                     ROMULUS        MI        48174

NISHIKAWA STANDARD CO                            324 MORROW ST                    TOPEKA         IN        46571
                                                 7410 EXPRESSWAY DRIVE,
NISSAN FORKLIFT OF MICHIGAN, INC                 SW                               GRAND RAPIDS   MI        49548

NISSAN LIFT OF NEW YORK, INC                     420 HIGHLAND AVENUE              MIDDLETOWN     NY        10940
NISSAN LIFT OF NEW YORK/dba: INFINITI HANDLING
SYSTEMS (Forklift)                               97-20 99TH STREET                OZONE PARK     NY        11416

NISSAN LIFTRUCK OF MEMPHIS LLC (Forklift)        5625 E RAINES ROAD               MEMPHIS        TN        38115

NITTO DENKO AUTOMOTIVE INC                       45880 DYLAN DRIVE                NOVI           MI        48377
NITTO DENKO AUTOMOTIVE, VIRGINIA, INC*
FORMELY NISTEM                                   809 PRINCIPAL COURT              CHESAPEAKE     VA        23320

NKC OF AMERICA INC                               1584 EAST BROOKS RD              MEMPHIS        TN        38116

NLB CORPORATION                                  29830 BECK ROAD                  WIXOM          MI        48393

NORFOLK SOUTHERN CORPORATION                     3 COMMERCIAL PLACE               NORFOLK        VA        23510
                                                 7373 SE MILWAUKIE
NORLIFT OF OREGON, INC                           EXPRESSWAY                       PORTLAND       OR        97222




                                                                  Page 34 of 56
                                                    Business Associates




                Company Name                     Address                         City        ST     Zip           Location
                                                                         FARMINGTON
NORTH AMERICAN LIGHTING                 38900 HILLS TECH DRIVE           HILLS          MI        48331

NORTH COAST LIFT TRUCK INC (Forklift)   9449 MERCANTILE DR               MENTOR         OH        44060
                                        803 SOUTH BLACK RIVER
NORTHERN ENGRAVING CORP                 STREET                           SPARTA         WI        54656

NORTHERN TRUST                          50 S LASALLE ST M-5              CHICAGO        IL        60675

NORTHSTAR LOCATION SERVICES LLC         9700 MAIN STREET                 CLARENCE       NY        14031
                                        500 WOODWARD AVE STE
NORTHWEST AIRLINES (Detroit)            801                              DETROIT        MI        48226

NORTHWEST FORKLIFT INC                  838 SENECA AVE SW        RENTON                 WA        98057
                                        39555 ORCHARD HILL PLACE
NPR OF AMERICA LLC                      SUITE 165                NOVI                   MI        48375

NSI                                     2300 LOCUST ST                   ST LOUIS       MO        63103

NSK                                     4200 GOSS RD                     ANN ARBOR      MI        48105

NSK STEERING SYSTEMS AMERICA            110 SHIELDS DRIVE                BENNINGTON     VT        05201
                                        318 SEABOARD LANE SUITE
NT USA CORPORATION                      301                              FRANKLIN       TN        37067
                                                                         FARMINGTON
NTC AMERICA CORP                        24495 HATHAWAY DRIVE             HILLS          MI        48335

NTN BEARING CORP OF AMERICA             1500 HOLMES RD                   ELGIN          IL        60123

NTN DRIVE SHAFTS, INC                   8251 S INTERNATIONAL DR          COLUMBUS       IN        47201

NUCOR STEEL                             1915 REXFORD RD                  CHARLOTTE      NC        28211

NYE LUBRICANTS                          12 HOWLAND RD                    FAIRHAVEN      MA        02719

NYK BULKSHIP (USA) INC                  300 LIGHTNING WAY                SECAUCUS       NJ        07094   *AKA NIPPON YUSEN

NYK LINE (NORTH AMERICA) INC            300 LIGHTING WAY                 SECAUCUS       NJ        07094
                                        8295 TOURNAMENT DR.,
NYK LOGISTICS                           SUITE 150                        MEMPHIS        TN        38125
                                        8295 TOURNAMENT DRIVE
NYK LOGISTICS & MEGACARRIER             SUITE 150                        MEMPHIS        TN        38125

OBARA CORP USA                          1346 JAMIKE LN                   ERLANGER       KY        41018

OCE                                     100 OAKVIEW DRIVE                TRUMBULL       CT        06611

OFFICEMAX*                              245 A GREAT CIRCLE ROAD          NASHVILLE      TN        37228   *THIS LOCATION ONLY

OGDEN FORKLIFT, LLC (FORKLIFT DEALER)   4265 WENDELL DR                  ATLANTA        GA        30336
                                        1480 W. MCPHERSON PARK
OGIHARA AMERICA CORP.                   DR.                              HOWELL         MI        48843




                                                         Page 35 of 56
                                                         Business Associates




                 Company Name                        Address                       City        ST     Zip               Location
                                            918 SOUTH PLEASANTBURG
OGLETREE, DEAKINS, NASH, SMOAK & STEWART    DRIVE                           GREENVILLE    SC        29607

OHASHI TECHNICA USA, INC                    111 BURRER DRIVE                SUNBURY       OH        43074

OHI AUTOMOTIVE OF AMERICA                   1030 HOOVER BLVD                FRANKFORT     KY        40601

OILES AMERICA CORPORATION                   4510 ENTERPRISE DR              CONCORD       NC        28027

OKUMA AMERICA                               11900 WESTHALL DR               CHARLOTTE     NC        28278

OMD/USA                                     11 MADISON AVE                  NEW YORK      NY        10010
                                            400 SOUTH HOPE STREET
O'MELVENY & MYERS LLP                       SUITE 2001                      LOS ANGELES   CA        90071

OMNIA MARKETING & DESIGN, LTD               1040 N. 2ND STREET              ROCKFORD      IL        61107

OMNICHEM LLC                                13700 W BUENA VISTA             DETROIT       MI        48227

OMNICOM GROUP*(& all divisions)             437 MADISON AVE                 NEW YORK      NY        10022   *All Divisions Eligible

OMNITURE                                    550 E TIMPANOGOS CIRCLE         OREM          UT        84097

O'NEAL STEEL, INC                           841 N. MICHIGAN ROAD            SHELBYVILLE   IN        46182
                                            111 EAST WISCONSIN AVE.,
O'NEIL, CANNON, HOLLMAN, DEJONG, S.C.       STE 1400                        MILWAUKEE     WI        53202
                                            2633 CAMINO RAMON SUITE
OOCL (USA) INC                              400                             SAN RAMON     CA        94583
                                                                            REDWOOD
ORACLE CORPORATION                          500 ORACLE PARKWAY              SHORES        CA        94065

ORACLE GOVERNMENT DIV                       196 VAN BUREN ST STE 202        HERNDON       VA        22070

ORAM MATERIALS HANDLING (FORKLIFT)          1034 S 8TH ST                   KANSAS CITY   KS        66119

ORANGE COUNTY REGISTER                      625 NORTH GRAND AVE             SANTA ANA     CA        92701
                                            1055 CORPORATE CENTER                                           Formerly known as Linpac
ORBIS                                       DRIVE                           OCONOMOWOC WI           53066   Materials Handling
                                            26420 NORTH LINE
ORION AIR EXPRESS                           COMMERCE DRIVE                  TAYLOR        MI        48180

OTSCON CO                                   50 N RANGELINE RD               COLUMBIA      MO        65201

PACKAGING CORPORATION OF AMERICA            1900 W FIELD COURT              LAKE FOREST   IL        60045

PACKAGING SERVICES CORPORATION (PSC Corp)   PO BOX 429                      LOUISVILLE    KY        40201

PAMLAB LLC                                  4099 HIGHWAY 190                COVINGTON     LA        70433
                                            ONE LAGOON DR.                  REDWOOD
PANALPINA INC.                              SUITE 250                       SHORES        CA        94065
                                            9375 CUSTOMHOUSE PLAZA
PANASONIC                                   STE E                           SAN DIEGO     CA        92173




                                                            Page 36 of 56
                                                       Business Associates




              Company Name                          Address                      City           ST     Zip             Location

PANASONIC AUTOMOTIVE ELECTRONICS CO.       6550 KATELLA AVE                 CYPRESS        CA        90630

PANTHER II TRANSPORATION                   4940 PANTHER PARKWAY             SEVILLE        OH        44273

PARKWAY SYSTEMS                            4903 SPACE CENTER DR             SAN ANTONIO    TX        78218

PARMAN LUBRICANT                           P.O. BOX 90907                   NASHVILLE      TN        37209

PCB PIEZOTRONICS                            3425 WALDEN AVENUE      DEPEW                  NY        14043
                                            615 FREEPORT PARKWAY
PEGASUS LOGISTICS GROUP                     SUITE 100               COPPELL                TX        75019
PENNINGTON, MOORE, WILKINSON, BELL & DUNBAR 215 SOUTH MONROE ST 2ND
PA                                          FL                      TALLAHASSEE            FL        32301

PEPPERL & FUCHS, INC                       1600 ENTERPRISE PKWY             TWINSBURG      OH        44087

PERCEPTRON, INC.                           47827 HALYARD DR.                PLYMOUTH       MI        48170
                                                                            MURFREESBOR
PERFECT EQUIPMENT INC                      1715 JEE B JACKSON PKWY          O              TN        37127

PETER ROGERS PHOTOGRAPHY                   15338 CINNABAR COURT             CHINO HILLS    CA        91709

PETERSON SPRING                            21200 TELEGRAPH RD               SOUTHFIELD     MI        48033
                                           6600 WEST ARMITAGE
PETRA MANUFACTURING                        AVENUEQ                          CHICAGO        IL        60707

PHH VEHICLE MANAGEMENT SERVICES            940 RIDGEBROOK RD                SPARKS         MD        21152
                                                                                                             Formerly known as United L-N
PILKINGTON                                 102 KUHLMAN DR                   VERSAILLES     KY        40383   Glass Inc

PINNACLE ASSOCIATES LTD.                   335 MADISON AVE.                 NEW YORK       NY        10017
                                           139 ETOWAH INDUSTRIAL
PIOLAX CORPORATION                         COURT                            CANTON         GA        30114

PIONEER ELECTRONICS INC                    2265 EAST 220TH ST       LONG BEACH             CA        90810
                                           2515 WILLOWBROOK RD, STE
PITTSBURGH PAINTS                          109                      DALLAS                 TX        75220

PK USA CORPORATION                         600 NORTHRIDGE DR.               SHELBYVILLE    IN        46176
                                            5118 ROBERT J MATHEWS           EL DORADO
PK WILLIS                                  PARKWAY                          HILLS          CA        95762

PLASTIC OMNIUM                             5100 OLD TIERMAN DAIRY RD ANDERSON              SC        29625

PLAZA ASSOCIATES                           370 SEVENTH AVE                  NEW YORK       NY        10001

PLEXUS SYSTEMS, INC                        1731 HARMON RD                   AUBURN HILLS   MI        48326

PLUG POWER INC./ GENERAL HYDROGEN          968 ALBANY SHAKER ROAD           LATHAM         NY        12110

PM COLLABORATIVE                           20 CLAFLIN RD                    BROOKLINE      MA        02446




                                                            Page 37 of 56
                                                          Business Associates




                Company Name                        Address                          City        ST     Zip             Location
                                                                                                              *Prior company name Plumley-
PML INC                                    75 COUNTY HOME RD                 PARIS          TN        38242   Marugo LTD

POINT 360                                  1025 N MCCADDEN PL                HOLLYWOOD      CA        90038

POLK                                       26955 NORTHWESTERN HWY SOUTHFIELD                MI        48033

POLLAK                                     300 DAN ROAD                      CANTON         MA        02021

PORTER WALKER, INC.                        PO BOX 519                        COLUMBIA       TN        38401

POWER MACHINERY CENTER                     3450 E CAMINO AVE                 OXNARD         CA        93030

POWERFLOW INC                              1714 BROADWAY                     BUFFALO        NY        14212

POWERTECH SERVICES INC.                    4095 S. DYE ROAD STE. 104         SWARTZ CREEK MI          48473
                                           1719 HIGHWAY 72 EAST PO
PPG AEROSPACE TRANSPARENCIES               BOX 040004                        HUNTSVILLE     AL        35811

PPG INDUSTRIES INC                         3800 W. 143RD ST.                 CLEVELAND      OH        44111

PRAB CONVEYORS, INC.                       5944 E. KILGORE ROAD              KALAMAZOO      MI        49048

PRECISION DYNAMICS                         320 PREMIER CT #202               FRANKLIN       TN        37067
                                           145 NORTH INDUSTRIAL
PRECISION ENGINEERING                      PARK DR                           MCMINNVILLE    TN        37110

PREMIER SYSTEM INTEGRATORS                 140 WEAKLEY LANE                  SMYRNA         TN        37167
                                           200 GALLERIA OFFICENTRE
PRESTOLITE WIRE LLC                        SUITE 212                         SOUTHFIELD     MI        48034

PRICE WATERHOUSE-COOPERS                   300 MADISON                       NEW YORK       NY        10017
                                           10101 REUNION PLACE, STE
PRICHARD, HAWKINS, MCFARLAND & YOUNG LLP   600                               SAN ANTONIO    TX        78216
                                           6077 PRIMACY PARKWAY
PRIMACY RELOCATION                         SUITE 300                         MEMPHIS        TN        38119

PRIMARY COLOR SYSTEMS CORP                 265 BRIGGS AVENUE                 COSTA MESA     CA        92626

PRIME ONE CONTRACTING LLC                  3361 36TH ST                      KENTWOOD       MI        49512

PRIVATE ADVISORS ASSET MANAGEMENT
                                           7531 BARTLETT CORP COVE
PRO POWER INC                              E. STE 101                        BARTLETT       TN        38133

PROCESS SUPPLIES AND ACCESSORIES           780 R.P.M. DR.                    LOUDON         TN        37774

PRODUCTION CONTROL UNITS                   2280 W DOROTHY LANE               DAYTON         OH        45419

PROGRESS RAIL SERVICES                     PO BOX 1037                       ALBERTSVILLE   AL        35950

PROMAX AUTOMOTIVE                          5265 EAST PROVIDENT DRIVE CINCINNATI             OH        45246




                                                             Page 38 of 56
                                                               Business Associates




                Company Name                             Address                         City         ST     Zip             Location
PROMO- 2010 Z RALLY CUSTOMERS (ZCON) * NO POE
REQUIRED
PROMO- FORTUNE TECH EVENT PARTICIPANTS (NO
POE REQUIRED)

PROMO- GNAR 2010 (NO POE REQUIRED)

PROPAK LOGISTICS                                815 FORT STREET                   BARLING        AR        72908

PROSPECT STEEL COMPANY                          8900 FOURCHE DAM PIKE             LITTLE ROCK    AR        72206

PROTEUS IND                                     340 PIONEER WAY                   MOUNTAIN VIEW CA         94041

PROTRANS INTERNATIONAL                          8311 N PERIMETER RD      INDIANAPOLIS  IN                  46241
                                                30400 TELEGRAPH RD SUITE
PROXICOM                                        403                      BINGHAM FARMS MI                  48025
                                                1050 WINTER STREET STE                                             Formerly known as Pittiglio,
PRTM MANAGEMENT CONSULTANTS INC                 3000                     WALTHAM       MA                  02451   Rabin, Todd, McGrath (PRTM)

PSC FABRICATING                                 1100 WEST MARKET STREET LOUISVILLE               KY        40203

PUTNAM INVESTMENTS                              ONE POST OFFICE SQUARE            BOSTON         MA        02109
                                                                                  BLOOMFIELD
QEK GLOBAL SOLUTIONS INC                        6001 N ADAMS RD, STE 100          HILLS          MI        48304

QORE PROPERTY SCIENCES                          4291 HIGHWAY 58, STE 101          CHATTANOOGA    TN        37416

QUALITROL INTERNATIONAL                         3030 WHITEHALL PARK DRIVE CHARLOTTE              NC        28273

QUALITY LIFT TRUCKS                             115 N GLOVER AVE                  CHULA VISTA    CA        91910

QUANTUM LIFT INC (FORKLIFT)                     2697 ELLIOTT                      TROY           MI        48083
QUELLOS CAPITAL MANAGEMENT ( now the
BLACKROCK GROUP)

QUEST DIAGNOSTICS                               4444 GIDDINGS ROAD                AUBURN HILLS   MI        48326

QUEST SOFTWARE INC                              5 POLARIS WAY                     ALISO VIEJO    CA        92656

QWEST COMMUNICATIONS                            1801 CALIFORNIA STREET            DENVER         CO        80202

R P GATTA INC                                   435 GENTRY DRIVE                  AURORA         OH        44202

R P M MATERIAL HANDLING                         8530 AVENIDA COSTA NORTE SAN DIEGO               CA        92154
                                                300 RADIOSHACK CIRCLE
RADIOSHACK CORPORATION                          CF5-327                  FORT WORTH              TX        76012

RANDOLPH & RICE                                 P O BOX 23149                     NASHVILLE      TN        37203

RANDSTAD                                        300 NISSAN DRIVE, BIN CA45        CANTON         MS        39046

RANDSTAD STAFFING SERVICES                      69 S LOWRY ST                     SMYRNA         TN        37167




                                                                  Page 39 of 56
                                                          Business Associates




               Company Name                           Address                         City        ST     Zip     Location

RAY, JACKSON & LANE PC                       111 N. ATLANTIC STREET           TULLAHOMA      TN        37388
                                                                              STERLING
RAYCO MANUFACTURING, INC.                    5520 BRIDGEWOOD                  HEIGHTS        MI        48310
                                             200 BAY ST 11TH FLOOR,
RBC/ROYAL BANK OF CANADA (& ALL DIVISIONS)   NORTH TOWER                      TORONTO        ON        M5J 2J5
                                                                              BLOOMFIELD
RDA GROUP                                    450 ENTERPRISE COURT             HILLS          MI        48302

REA BROTHERS' MID SOUTH AUCTION              1657 OLD WILDFIRE ROAD           PEARL          MS        39208

RECO, LLC                                    5000 LINBAR DR., SUITE 200       NASHVILLE      TN        37211

REHAU INCORPORATED                           1501 EDWARDS FERRY ROAD LEESBURG                VA        20176

REINHART INDUSTRIES                          12055 GLOBE ROAD                 LIVONIA        MI        48150

RELIABLE-CARRIERS                            41555 KOPPERNICK RD              CANTON         MI        48187

RELIANCE FIELD SERVICES                      9971 BIRD ROAD                   MIAMI          FL        33165

REM COMPANY INC                              129 FIELDVIEW DRIVE              VERSAILLES     KY        40383

REMTEC CORPORATION                           10148 COMMERCE PARK DR           CINCINNATI     OH        45246

RENO FORKLIFT INC                            171 CONEY ISLAND DR.             SPARKS         NV        89431

RENOLD JEFFREY                               2307 MADEN DRIVE          MORRISTOWN            TN        37813
                                             211 COMMERCE ST SUITE 600
RESOURCE TEK                                 A                         NASHVILLE             TN        37201
                                             THE REUTERS BLDG, 3
REUTERS AMERICA LLC PRO SER GRP              TIMES SQUARE              NY                    NY        10036

REXROTH BOSCH GROUP                                                           BETHLEHEM      PA

REYNOLDS & REYNOLDS                          ONE REYNOLDS WAY         DAYTON                 OH        45430
                                             5900-T HARRIS TECHNOLOGY
RHINO ASSEMBLY CORPORATION                   BLVD                     CHARLOTTE              NC        28269

RHYTHM NORTH AMERICA (BIG BEND TECHNOLOGY) 549 VISTA DR                       SPARTA         TN        38583
                                                                              VAN BUREN
RICARDO, INC                                 40000 RICARDO DRIVE              TWP            MI        48111

RIETER AUTOMOTIVE NORTH AMERICA              480 WEST FIFTH STREET    BLOOMSBURG             PA        17815
                                             462 SOUTH FOURTH STREET,
RIVER ROAD ASSET MANAGEMENT                  SUITE 1600               LOUISVILLE             KY        40202

ROADRUNNER DAWES FREIGHT SYSTEMS             4900 S PENNSYLVANIA AVE          CUDAHY         WI        53110
                                             420 HUDSON ROAD    PO
ROBBINS & BOHR LLC                           BOX 4046                         CHATTANOOGA    TN        37405
                                                                              FARMINGTON
ROBERT BOSCH CORPORATION                     38000 HILLS TECH DR              HILLS          MI        48331




                                                              Page 40 of 56
                                                      Business Associates




                Company Name                      Address                        City        ST     Zip             Location

ROBERT BOSCH LLC                         2800 S. 25TH AVE                BROADVIEW      IL        60153

ROBERT BOSCH TOOL CORPORATION            1800 WEST CENTRAL ROAD          MT. PROSPECT   IL        60056

ROCKFORD CORPORATION                     600 SOUTH ROCKFORD DR           TEMPE          AZ        85281

ROCKFORD FOSGATE                         600 S ROCKFORD DR               TEMPE          AZ        85281

ROCKFORD INDUSTRIAL WELDING SUPPLY INC   4646 LINDEN RD                  ROCKFORD       IL        61125
                                         1201 SOUTH 2ND STREET       5
ROCKWELL AUTOMATION                      EXEZ                            MILWAUKEE      WI        53204

RODALE, INC                              33 E MINOR ST                   EMMAUS         PA        18098

ROHM & HAAS COMPANY                      2701 E. 170TH ST.               LANSING        IL        60438

ROLLINS, INC                             2170 PEIDMONT RD, NE            ATLANTA        GA        30324

ROUSH                                    11916 MARKET STREET             LIVONIA        MI        48150
                                         11111 CARMEL COMMONS
ROYAL & SUNALLIANCE                      BLVD                            CHARLOTTE      NC        28226

RUMBERGER, KIRK & CALDWELL               201 S. ORANGE AVE.,STE 300 ORLANDO             FL        32801

RYDER LOGISTICS                          240 N PROSPECT ST               MARENGO        IL        60152

RYDER TRANSPORTATION SOLUTIONS           3600 NW 82ND AVE                MIAMI          FL        33166

RYMAN AUDITORIUM                         116 5TH AVE N                   NASHVILLE      TN        37219

SACKETT SYSTEMS INC                      1033 BRYN MAWR AVE              BENSENVILLE    IL        60106

SAE INTERNATIONAL                        400 COMMONWEALTH DRIVE WARRENDALE              PA        15096

SAN FRANCISCO SYMPHONY                   201 VAN NESS AVE                SAN FRANCISCO CA         94102

SANDBERG, PHOENIX & VON GONTARD, P.C.    ONE CITY CENTRE STE 1500        ST LOUIS       MO        63101

SANDY CORPORATION                        1500 WEST BIG BEAVER RD         TROY           MI        48084

SANLUIS RASSINI INT'L, INC.              14500 BECK ROAD                 PLYMOUTH       MI        48170

SANOH AMERICA INC                        1849 INDUSTRIAL DR              FINDLAY        OH        45840   Formerly known as Hisan Inc
                                         18101 VON KARMAN AVE 9th
SAP AMERICA                              FL                              IRVINE         CA        92612

SAPA EXTRUDER, INC                       330 ELMWOOD AVE                 MOUNTAINTOP    PA        18707

SAPIENT CORPORATION                      131 DARTMOUTH                   BOSTON         MA        02116

SAPPI FINE PAPER, N. A.                  225 FRANKLIN ST                 BOSTON         MA        02110




                                                         Page 41 of 56
                                                        Business Associates




                   Company Name                    Address                        City          ST     Zip       Location

SAS INSTITUTE INC                         SAS CAMPUS DR GX 223             CARY            NC        27513
                                          1000 WINDWARD
SATYAM COMPUTER SERVICES LTD              CONCOURSE STE 540                ALPHARETTA      GA        30005

SAUCONY INC                               13 CENTENNIAL DRIVE              PEABODY         MA        01961

SCA PROMOTIONS/SCA INSURANCE SPECIALIST   8300 DOUGLAS AVE STE 625         DALLAS          TX        75225

SCHNEIDER NATIONAL                        PO BOX 2545                      GREENBAY        WI        54306-254

SCHRADER INTERNATIONAL                    205 FRAZIER RD                   ALTAVISTA       VA        24517

SCOTLAND ENTERPRISES INC                  5526 SCOTLAND RD                 BENTONIA        MS        39040

SEAGATE TECHNOLOGIES INC                  1280 DISC DRIVE                  SHAKOPEE        MN        55379

SEDGWICK, DETERT, MORAN & ARNOLD          1717 MAIN ST, STE 5400           DALLAS          TX        75201

SELECT 1 TRANSPORT                        25005 BREST RD                   TAYLOR          MI        48180
SELECT EQUIPMENT SALES INC. DBA MYERS
SELECT MATERIAL HANDLING                  3044 S. KILSON DRIVE             SANTA ANA       CA        92707

SELLAND AUTO TRANSPORT                    615 S 96TH ST                    SEATTLE         WA        98108

SENECA INDUSTRIAL                         110 METROPLEX BLVD STE E PEARL                   MS        39208

SERV-I-QUIP, INC                          127 WALLACE AVENUE               DOWNINGTOWN PA            19335

SETON COMPANY                             135 HORTON DR                    SAXTON          PA        16678
                                          ONE EMBARCADERO
SEVERSON & WERSON                         CENTER, 26TH FLOOR               SAN FRANCISCO CA          94111

SGS AUTOMOTIVE                            1828 SWIFT. STE 402              N KANSAS CITY   MO        64116
                                          201 ROUTE 17 NORTH 8TH
SGS NORTH AMERICA INC                     FLOOR                            RUTHERFORD      NJ        07070

SHAPE CORP                                1900 HAYES ST                    GRAND HAVEN     MI        49417

SHARP ELECTRONICS CORPORATION             1 SHARP PLAZA                    MAHWAH          NJ        07495

SHAW CONSTRUCTION & MANAGEMENT            13980 FARMINGTON RD.             LIVONIA         MI        48154

SHAW SYSTEMS ASSOCIATES                   6200 SAVOY # 600                 HOUSTON         TX        77025

SHERRARD & ROE                            424 CHURCH ST STE 2000           NASHVILLE       TN        37219

SHILOH INDUSTRIES                         880 STEEL DR                     VALLEY CITY     OH        44280

SHIROKI OF NORTH AMERICA                  1300 VETERAN DRIVE        DALTON                 GA        30721
                                          201 S. BISCAYNE BLVD. STE
SHUTTS & BOWEN LLP                        1500                      MIAMI                  FL        33131




                                                           Page 42 of 56
                                                          Business Associates




               Company Name                         Address                         City         ST      Zip                 Location
                                           240 LARKIN WILLIAMS                                                  *All locations eligible - NO
SIEGEL - ROBERT                            INDUSTRIAL COURT                  FENTON         MO        63026-241 DIVISIONS

SIEMENS AUTOMOTIVE                         2400 EXECUTIVE HILLS DR           AUBURN HILLS   MI        48326
                                           1745 CORPORATE DRIVE
SIEMENS BUILDING TECHNOLOGIES. INC         SUITE 240                         NORCROSS       GA        30093

SIEMENS COMMUNICATIONS INC                  1001 YAMATO RD                   BOCA RATON     FL        33431
SIEMENS PROD LIFECYCLE MANAGEMENT
SOFTWARE, INC/UNIGRAPHICS SOLUTIONS(UGS PLM 5939 RICE CREEK PARKWAY          SHOREVIEW      MN        55126

SIEMENS VDO AUTOMOTIVE CORPORATION         100 ELECTRONICS BLVD              HUNTSVILLE     AL        35824

SIGNAL INDUSTRIAL PRODUCTS                 213 OMO HUNDRED PLACE   NASHVILLE                TN        37210
                                                                   MURFREESBOR
SIGNMASTERS COMPANY                        1441 BATTLEGROUND DRIVE O                        TN        37129
                                           825 THRID AVENUE, 10TH
SIGULER GUFF & COMPANY                     FLOOR                   NEW YORK                 NY        10022

SIKA CORPORATION                           14201 BOTTS ROAD          GRANDVIEW              MO        64030
                                           PO BOX 588, 1024 BARACHEL
SINTERING TECHNOLOGIES                     LANE                      GREENSBURG             IN        47240

SIRIUS COMPUTER SOLUTIONS                  613 NW LOOP 410 STE 1000          SAN ANTONIO    TX        78216

SIRIUS SATELLITE RADIO                     1221 AVE OF THE AMERICAS          NEW YORK       NY        10020

SISKIN STEEL & SUPPLY COMPANY              1901 RIVERFRONT PARKWAY CHATTANOOGA              TN        37408
                                           30 BURTON HILLS BLVD, STE
SKANSKA                                    175                       NASHVILLE              TN        37215

SLOAN FLUID ACCESSORIES                    312 WILHAGAN RD                   NASHVILLE      TN        37217
                                           3221 WEST BIG BEAVER
SMW AUTOMOTIVE                             ROAD                              TROY           MI        48084

SNAP-ON INC                                2801 80TH ST                      KENOSHA        WI        53143

SNR BEARINGS USA                           4600 K HIGHLANDS PKWY             SMYRNA         GA        30082
                                           11700 PLAZA AMERICA DR                                                Formerly known as Software AG
SOFTWARE AG, INC                           STE 700                           RESTON         VA        20190      of North America

SOFTWARE RESOURCES CORPORATION             3 POINTE DRIVE SUITE 206          BREA           CA        92821

SOLIDEAL USA / SOLIDEAL INDUSTRIAL TIRE    719 SPACE PARK SOUTH              NASHVILLE      TN        37211
                                           2 WORLD FINANCIAL CTR,                                                Formerly known as YASUDA
SOMPO JAPAN INSURANCE CO. OF AMERICA       225 LIBERTY ST                    NEW YORK CITY NY         10281      FIRE & MARINE INS CO

SONY CORPORATION OF AMERICA                1 SONY DRIVE 3A9                  PARKRIDGE      NJ        07656

SONY ELECTRONICS                           16530 VIA ESPRILLO                SAN DIEGO      CA        92127

SOPUS PRODUCTS * (SHELL)                   700 MILAM SUITE 15052             HOUSTON        TX        77002      *THIS LOCATION ONLY




                                                             Page 43 of 56
                                                                Business Associates




                 Company Name                              Address                      City          ST     Zip                  Location
                                                  27500 RIVERVIEW CENTER
SOURCE INTERLINK COMPANY                          BLVD                             FORT MYERS    FL        34134

SOUTHERN CASTINGS                                 148 RIVER BEND DR                SEVIERVILLE   TN        37864

SPEARS, BENZAK SALOMON AND FARREL                 45 ROCKERFELLER PLAZA            NEW YORK      NY        10111

SPECIALIZED TRANSPORTATION SERVICES               1235 FESSLERS LANE               NASHVILLE     TN        37210
                                                  100 CARPENTER DR. SUITE
SPIN SYSTEMS, INC                                 100                              STERLING      VA        20164
                                                  13515 BALLANTYNE
SPX CORPORATION                                   CORPORATE PLACE                  CHARLOTTE     NC        28277      *All locations eligible

SPX CORPORATION SERVICE SOLUTIONS                 28635 MOUND RD                   WARREN        MI        48092

SRG GLOBAL INC                                    601 N. CONGRESS AVE              EVANSVILLE    IN        47715

SSI TECHNOLOGIES, INC                             3330 PALMER DR                   JANESVILLE    WI        53546

SSOE INC                                          1001 MADISON AVE                 TOLEDO        OH        43604

STABILUS, INC                                     1201 TULIP DR                    GASTONIA      NC        28052

STANDARD REGISTER                                 600 ALBANY ST                    DAYTON        OH        45401

STANLEY ELECTRIC US CO. INC.                      420 EAST HIGH ST                 LONDON        OH        43140

STANLEY MATERIAL HANDLING LLC                     8094 SAINTSVILLE RD              KIRKVILLE     NY        13082

STANT MANUFACTURING                               5300 JEFFERSON PKWY     PINE BLUFF             AR        71602
                                                                          MENOMONEE
STAR AUTOMATION , INC                             N 90 W14401 COMMERCE DR FALLS                  WI        53051

STAR TRANSPORTATION                               P O BOX 100925                   NASHVILLE     TN        37224

STATE FARM INSURANCE                              ONE STATE FARM PLAZA             BLOOMINGTON   IL        61710

STATE FARM MUTUAL AUTOMOBILE INS. CO              C-1 ONE STATE FARM PLAZA         BLOOMINGTON   IL        61701
                                                  MICHIGAN DEPARTMENT OF
STATE OF MICHIGAN                                 STATE                            LANSING       MI        48980
                                                  STATE STREET FINANCIAL                                   02111290
STATE STREET BANK / GLOBAL ADVISOR                CENTER 1 LINCOLN ST              BOSTON        MA        0
                                                  1776 HERITAGE DRIVE
STATE STREET BANK RETIREMENT INVEST SVC           NORTH QUINCY                     BOSTON        MA        02110
                                                  15601 DALLAS PARKWAY STE                                            *Prior Name was The Staubach
STAUBACH RETAIL SERVICES                          400                              DALLAS        TX        75001      Company
STEEL TECHNOLOGIES INC / formally MI-TECH STEEL
INC                                               15415 SHELBYVILLE ROAD           LOUISVILLE    KY        40245

STEVENS SHEETMETAL & IRONWORKS, INC               PO BOX 6176                      JACKSON       MS        39208

STI FLEET SERVICES                                6709 176th Ave NE                REDMOND       WA        98052




                                                                   Page 44 of 56
                                                       Business Associates




                  Company Name                   Address                          City        ST     Zip             Location

STILLEN (aka Steve Millen Sportparts)    3176 AIRWAY                      COSTA MESA     CA        92626

STONES RIVER ELECTRIC                    1244 GALLATIN PIKE               MADISON        TN        37115

STORAGE TEK                              244 SHEFFIELD ST.                MOUNTAINSIDE   NJ        07092

STRASBURGER & PRICE (ATTORNEYS AT LAW)   901 MAIN STREET SUITE 4400 DALLAS               TX        75202

STRATEGIC VISION                         10725 TIERRASANTA BLVD.          SAN DIEGO      CA        92124

STRONGIN, ROTHMAN, AND ABRAMS, LLP       50 BROADWAY, STE 2003            NEW YORK       NY        10004

STUART IRBY COMPANY                      815 SOUTH STATE ST               JACKSON        MS        39215

STURGIS MOLDED PRODUCTS CO. INC.         1950 CLARK ST                    STURGIS        MI        49091

SULLIVAN ELECTRIC                        7100 COCKRILL BEND BLVD          NASHVILLE      TN        37209
                                         1001 BUSINESS CENTER             MOUNT
SUMITOMO ELECTRIC CARBIDE INC            DRIVE                            PROSPECT       IL        60056
                                                                          BOWLING
SUMITOMO ELECTRIC WIRING SYSTEMS, INC    1018 ASHLEY ST                   GREEN          KY        42102

SUMMIT POLYMERS, INC                     6715 S. SPRINKLE ROAD            PORTAGE        MI        49002

SUN STEEL TREATING INC                   550 MILL STREET                  SOUTH LYON     MI        48178
                                         680 EAST SWEDESFORD                                               Formerly known as Sungard
SUNGARD AVAILABILITY SERVICES            ROAD                             WAYNE          PA        19087   Recovery Servicesupd1/06

SUNSOURCE / ACTIVATION                   153 W VALLEY AVE                 HOMEWOOD       IL        35208

SUPERIOR INDUSTRIES/CORP OFFICE          7800 WOODLEY AVE                 VAN NUYS       CA        91406

SUTTON ASSOCIATES                        325 DUFFY AVE.                   HICKSVILLE     NY        11801
                                         2525 CABOT DRIVE, SUITE
SWANSON, MARTIN AND BELL                 204                              LISLE          IL        60532

SWIFT TRANSPORTATION (M.S. CARRIERS)     250 WEAKLEY LANE          SMYRNA                TN        37167
                                         TWO INTERNATIONAL PLACE -
SWINGTIDE INC                            16th Floor                BOSTON                MA        02110

SYSTEMS ELECTRO COATING LCC              253 OLD JACKSON ROAD             MADISON        MS        39110

T W FRIERSON CONTRACTOR INC              1330 MURFREESBORO RD             NASHVILLE      TN        37217

TAC MFG (part of TRAM INC)               4111 COUNTY FARM RD              JACKSON        MI        49201
                                                                          FARMINGTON
TACHI-S ENGINEERING                      23227 COMMERCE DR                HILLS          MI        48335

TACLE SEATING USA                        380 ALDI BLVD                    MT JULIET      TN        37122
                                         425 WALNUT STREET SUITE
TAFT, STETTINIUS & HOLLISTER             1800                             CINCINNATI     OH        45202




                                                          Page 45 of 56
                                                        Business Associates




                 Company Name                        Address                    City           ST     Zip               Location

TAIYO AMERICA INC                           1702 EAST SPRING ST            ST. MARY'S     OH        45885

TAKATA                                      2500 TAKATA DRIVE              AUBURN HILLS   MI        48326
                                            629 GREEN VALLEY ROAD,
TAKATA RESTRAINT SYSTEM INC.                STE 300                        GREENSBORO     NC        27408

TAKATA INC                                  650 CHESTERFIELD ROAD          CHERAW         SC        29520

TAKE CARE HEALTH SYSTEMS                    20 BURTON HILLS, STE 200       NASHVILLE      TN        37215   USED TO BE CHD MERIDIAN
                                                                           SANTA FE
TANGRAM INTERIORS                           9200 SORENSEN                  SPRINGS        CA        91709

TAPE INDUSTRIAL SALES                       13450 PARK VIEW COURT          LOUISVILLE     KY        40223

TBWA CHIAT / DAY and TEQUILA                5353 GROSVENOR BLVD            LOS ANGELES    CA        90066

TECHNICAL INNOVATION, LLC                   1449 DONELSON PIKE             NASHVILLE      TN        37217

TEKNO INC                                   ONE WALL ST                    CAVE CITY      KY        42127

TEKSID ALUMINUM FOUNDRY                     1635 OLD COLUMBIA ROAD         DICKSON        TN        37064

TEKSYSTEMS                                  7312 PKWY DR                   HANOVER        MD        21076

TENNECO AUTOMOTIVE                          500 N FIELD DRIVE              LAKE FOREST    IL        60045

TENNESSEE COMMERCIAL WAREHOUSE INC          22 STANLEY STREET              NASHVILLE      TN        37210

TENNESSEE ELECTRIC MOTOR CO                 408 6TH AVE SOUTH              NASHVILLE      TN        37203

TENNESSEE VALLEY PUBLIC POWER ASSOCIATION   1206 BROAD STREET              CHATTANOOGA    TN        37402

TEPRO INC                                   590 BAXTER LANE                WINCHESTER     TN        37398

TERA DATA                                   2835 MIAMI VILLAGE DR          MIAMISBURG     OH        45342

TESA TAPE, INC                              5825 CARNEGIE BLVD.        CHARLOTTE          NC        28209
                                            12500 TI BLVD MAIL STATION
TEXAS INSTRUMENTS                           8726                       DALLAS             TX        75243

THE VIDAL PARTNERSHIP                       228 EAST 45TH STREET           NEW YORK       NY        10017

THE BANK OF TOKYO MITSUBISHI                1251 AVE OF THE AMERICAS       NEW YORK       NY        10020

THE BLACKSTONE GROUP

THE BOC GROUP/BOC EDWARDS                   301 BALLARDVALE ST             WILMINGTON     MA        01887
                                            2200 FIRST AVE SOUTH
THE COBALT GROUP                            SUITE 400                      SEATTLE        WA        98134
                                            1 COCA COLA PLAZA USA
THE COCA COLA COMPANY                       345B                           ATLANTA        GA        30303   *All locations eligible




                                                           Page 46 of 56
                                                         Business Associates




                Company Name                        Address                         City        ST     Zip              Location

THE COLD HEADING COMPANY                   21777 HOOVER ROAD                WARREN         MI        48089

THE DESIGNORY                               211 E. OCEAN BLVD.              LONG BEACH     CA        90802
                                           1001 BRICKELL BAY DR.,
THE HACKETT GROUP, INC                     SUITE 3000                       MIAMI          FL        33131
                                                                                                             Formerly known as ITT
THE HARTFORD                               ONE HARTFORD PLAZA               HARTFORD       CT        06155   HARTFORD

THE HERTZ CORP.*                           900 DOREMUS AVE.                 NEWARK         NJ        07102   *2 LOCATIONS ONLY ELIGIBLE

THE HERTZ CORPORATION* (HEADQUARTERS)      225 BRAE BOULEVARD               PARK RIDGE     NJ        07656   *2 LOCATIONS ONLY ELIGIBLE

THE HT HACKNEY CO.                         PO BOX 238                       KNOXVILLE      TN        37901

THE LATHROP COMPANY                        460 W. DUSSEL                    MAUMEE         OH        43537

THE MARKETING STORE*                       701 EAST 22ND STREET             LOMBARD        IL        60148   * This Location Only

THE NATURE CONSERVANCY                     BOX 65 RTE. 73                   KEENE VALLEY   NY        12943

THE PASHA GROUP                            5725 PARADISE DR          CORTE MADERA CA                 94925
                                           101 PROSPECT AVE NW, 1885
THE SHERWIN-WILLIAMS COMPANY               GH                        CLEVELAND    OH                 44115
THE STAYWELL COMPANY/STAYWELL HEALTH       3000 AMES CROSSING RD,
MANAGEMENT                                 SUITE 100                 ST. PAUL     MN                 55121

THE TIMKEN COMPANY                         1835 DUEBER AVE SW BIC-16 CANTON                OH        44706

THE VANGUARD GROUP                         100 VANGUARD DRIVE               MALVERN        PA        19482

THE WARRANTY GROUP/RESOURCE AUTOMOTIVE     175 WEST JACKSON BLVD            CHICAGO        IL        60604

THOMAS INDUSTRIAL ROLLS                    8526 BRANDT ST                   DEARBORN       MI        48126

THREE BOND INTERNATIONAL, INC              6184 SCHUMACHER PARK DR WEST CHESTER OH                   45069

THULE INC                                  42 SILVERMINE RD                 SEYMORE        CT        06483

THYSSENKRUPP BILSTEIN                      8685 BERK BLVD                   HAMILTON       OHIO      45015

THYSSENKRUPP FABCO INC                     PO BOX 5036                      TROY           MI        48007

TI GROUP AUTOMOTIVE SYSTEMS                455 T ELMER COX DR               GREENEVILLE    TN        37744

TKA FABCO (TKA)                            #1 FABCO DR                      SPRINGFIELD    TN        37172

TKS INDUSTRIAL COMPANY                     901 TOWER DRIVE SUITE 250 TROY                  MI        48098

TOKICO (USA) INC                           301 MAYDE ROAD                   BEREA          KY        40403
                                                                                                             Formerly known as Tokio Marine
TOKIO MARINE & NICHIDO FIRE INSURANCE CO   230 PARK AVE                     NEW YORK       NY        10169   Mgmt




                                                            Page 47 of 56
                                                        Business Associates




                 Company Name                     Address                         City         ST     Zip            Location
                                         7801 CORPORATE BLVD STE
TOMITA USA INC                           G                                 PLAIN CITY     OH        43064

TOPRE AMERICA CORP                       1580 CO RD 222                    CULLMAN        AL        35057
                                                                           BOWLING                          Formerly known as TWN
TOPURA AMERICA FASTENER INC              1070 MONTEREY CT                  GREEN          KY        42101   Fastener Inc.

TOPY CORPORATION                         PO BOX 1010                       FRANKFORT      KY        40602

TOTAL FILTRATION SERVICES/CLARCOR        2725 COMMERCE PARKWAY             AUBURN HILLS   MI        48326   *CLECCOR COMPANY

TOWER AUTOMOTIVE                         27175 HAGGERTY ROAD               NOVI           MI        48377

TOWER AUTOMOTIVE                         628 E ENON SPRINGS RD             SMYRNA         TN        37167

TOYO AUTOMOTIVE PARTS (USA), INC         521 PAGE DRIVE                    FRANKLIN       KY        42134
TOYODA GOSEI AUTOMOTIVE SEALING OF
KENTUCKY/TGASK                           501 FRANK YOST LANE               HOPKINSVILLE   KY        42240

TOYODA GOSEI NORTH AMERICA CORPORATION   1400 STEPHENSON HWY               TROY           MI        48083

TRAM INC                                 47200 PORT ST                     PLYMOUTH       MI        48170

TRANE COMPANY                            1006 8TH AVE SOUTH                NASHVILLE      TN        37203

TRANS UNION                              555 WEST ADAMS                    CHICAGO        IL        60661
                                         3010 GAYLORD PKWY SUITE
TRANSPLACE                               200                               FRISCO         TX        75034

TREK BICYCLE CORPORATION                 801 WEST MADISON ST               WATERLOO       WI        53594

TRELLEBORG AUTOMOTIVE                    400 AYLWORTH AVE                  SOUTH HAVEN    MI        49090

TRI -STAR INDUSTRIAL EQUIPMENT           1553 BARTLETT RD                  MEMPHIS        TN        38134

TRILOGIQ USA CORPORATION                 35522 INDUSTRIAL ROAD             LIVONIA        MI        48150

TRUE                                     476 BROOME ST                     NEW YORK       NY        10013
                                         5300 BEETHOVEN ST.,
TRUE AGENCY                              PENTHOUSE                         LOS ANGELES    CA        90066

TRW AUTOMOTIVE                           504 JUDD ST                       ETTRICK        WI        54627

TRW EF & C                               180 STATE ROAD EAST               WESTMINSTER    MA        01473

TRW FUJI VALVE INC.                      128 RIVERBEND DRIVE               SEVIERVILLE    TN        37876

TRW INTEGRATED CHASSIS SYSTEMS, LLC      2328 E. GENESEE ST                SAGINAW        MI        48601

TRW LIVONIA                              12025 TECH CENTER DR              LIVONIA        MI        48150

TRW-AUTOMOTIVE ELECTRONIC GROUP (AEG)    902 S 2ND ST                      MARSHALL       IL        62441




                                                           Page 48 of 56
                                                         Business Associates




                   Company Name                       Address                        City         ST     Zip                  Location

TRW-OSS OCCUPANT SAFETY SYSTEMS              4505 W TWENTY-SIX MILE RD WASHINGTON            MI        48094

TRW-OSS OCCUPANT SAFETY SYSTEMS              11202 E GERMANN RD               MESA           AZ        85212

TTX COMPANY                                  101 NORTH WACKER DR              CHICAGO        IL        60606

TUNGALOY AMERICA, INC.                       1226A MICHAEL DRIVE              WOOD DALE      IL        60191

TURNER & TOWNSEND INC                        ONE WESTCHASE CENTER             HOUSTON        TX        77042
                                             1050 TEACHWOOD DR NW
TURNER BROADCASTING                          BLDG 1000 A 2nd FL               ATLANTA        GA        30318
                                                                              CLINTON
TWEDDLE LITHO                                24700 MAPLEHURST                 TOWNSHIP       MI        48036

TWEEN BRANDS                                 8323 WALTON PKWY                 NEW ALBANY     OH        43054

TYCO ELECTRONICS                             2801 FULLING MILL RD             MIDDLETOWN     PA        17057

U. S. XPRESS, INC.                           4080 JENKINS ROAD                CHATTANOOGA    TN        37421

U.S. FILTER CORPORATION                      1451 EAST NINE MILE ROAD HAZEL PARK             MI        48030
                                             39555 ORCHARD HILL PLACE,
UBE AUTOMOTIVE, N.A., LLC                    STE 240                   NOVI                  MI        48375     Satellite office

UMICORE AUTOCAT USA dba: ICT, INC            2347 COMMERCIAL DRIVE            AUBURN HILLS   MI        48326
                                                                                                       94104130
UNION BANK OF CALIFORNIA NA                  400 CALIFORNIA ST                SAN FRANCISCO CA         2        Formerly known as Union Bank

Union City Fork Lift & Lift Pro of Memphis   1400 Hardin Place                Union City     TN        38261
                                             1400 DOUGLAD ST. STOP
UNION PACIFIC RAILROAD                       0320                             OMAHA          NE        68179
                                             1001 FOUNTAIN DR - PO BOX
UNIPRES SOUTHEAST USA , INC                  90                               FOREST         MS        39074
                                             38701 7 MILE ROAD SUITE
UNIPRES NORTH AMERICA INC                    200                              LIVONIA        MI        48152

UNIPRES USA                                  201 KIRBY DR P O BOX 799         PORTLAND       TN        37148

UNIQUE FABRICATING INC                       800 STANDARD PARKWAY             AUBURN HILLS   MI        48326

UNISEAL, INC                                 1014 UHLHORN ST.                 EVANSVILLE     IN        47710

UNISIA OF GEORGIA CORPORATION                1000 UNISIA DR                   MONROE         GA        30655

UNISIA STEERING SYSTEMS, INC.                5750 MCEVER ROAD                 OAKWOOD        GA        30566

UNISOURCE                                    800 COWAN ST                     NASHVILLE      TN        37207

UNITED GLOBAL NIPPON (UGN)                   18410 CROSSING DR, SUITE C TINLEY PARK          IL        60487

UNITED RECOVERY SYSTEMS, LP                  5800 NORTH COURSE DR             HOUSTON        TX        77072




                                                              Page 49 of 56
                                                       Business Associates




                  Company Name                    Address                          City        ST     Zip             Location

UNITED ROAD                               10701 MIDDLEBELT RD              ROMULUS        MI        48174

UNITED TECH CORP (UTC)& all divisions*    FOUR FARM SPRINGS ROAD           FARMINGTON     CT        06032   *OPEN TO ALL DIVISIONS

UNITED TECHNOLOGIES AUTOMOTIVE            5100 W WATER AVE                 TAMPA          FL        33634
                                          1551 NORTH TUSTIN
UNIVERSAL PROTECTION SERVICE*             AVENUE, SUITE 650                SANTA ANA      CA        92705   *THIS LOCATION ONLY
                                          20410 NORTH 19TH AVENUE
UNIVERSAL TECHNICAL INSTITUTE INC (UTI)   SUITE 200                        PHOENIX        AZ        85027
                                          10090 WOLVERINE TOWER,
UNIVERSITY OF MICHIGAN                    3003 S STATE ST                  ANN ARBOR      MI        48109

UNUM PROVIDENT                            ONE FOUNTAIN SQUARE              CHATTANOOGA    TN        37402

UPS (United Parcel Service)               55 GLENLAKE PARKWAY NE           ATLANTA        GA        30328

UPS SUPPLY CHAIN SOLUTIONS                12380 MORRIS RD                  ALPHARETTA     GA        30005
                                          200 RENAISSANCE CENTRE,
URBAN SCIENCE                             18TH FLOOR                       DETROIT        MI        48243
                                                                                                            *fmly Washington Group
URS WASHINGTON DIVISION                   P O BOX 73                       BOISE          ID        83729   international.

US BANK NA                                800 NICOLLET MALL                MINNEAPOLIS    MN        55402

US STEEL                                  1 N BROADWAY                     GARY           IN        46402

US STEEL / USS CORP                       5850 NEW KING COURT              TROY           MI        48096

US TSUBAKI INC                            301 E MARQUARDT                  WHEELING       IL        60090

US TSUBAKI INC AUTOMOTIVE DIVISION        106 LONCZAK DR                   CHICOPEE       MA        01022

USF HOLLAND INC.                          750 EAST 40TH STREET             HOLLAND        MI        49422

USTC LOGISTICS                            8019 BELAIR RD                   BALTIMORE      MD        21236

USUI INTERNATIONAL CORP                   1045 REED ROAD                   MONROE         OH        45050

VALEO ELECTRICAL SYSTEMS                  150 STEPHENSON HIGHWAY           TROY           MI        48083

VALEO WIPER SYSTEMS & ELECTRONIC MOTORS   150 STEPHENSON HIGHWAY           TROY           MI        48083

VAN WAGENEN FINANCIAL SERVICES, INC       6483 CITY PARKWAY                EDEN PRAIRIE   MN        55344

VANTEC WORLD TRANSPORT (USA), INC.        991 FRANCISCO STREET     TORRANCE               CA        90502
                                          39500 ORCHARD HILL PLACE
VECTOR CANTECH                            SUITE 550                NOVI                   MI        48375

VEHICLE SCIENCE CORP.                     PO BOX 130                       MILFORD        MI        48381

VENTURE EXPRESS                           131 INDUSTRIAL BLVD              LAVERGNE       TN        37086




                                                           Page 50 of 56
                                                  Business Associates




                  Company Name               Address                      City           ST     Zip             Location
                                    150 E PALMETTO PARK RD,
VERETECH LLC                        STE 340                          BOCA RATON     FL        33434

VERIZON WIRELESS                    3728 PHILIPS HWY SUITE 360 JACKSONVILLE         FL        32207
                                    6011 WEST COURTYARD
VERSATA SOFTWARE                    DRIVE                      AUSTIN               TX        78730
                                                               SANTA
VETRONIX CORP                       2030 ALAMEDA PADRE SETTA BARBARA                CA        93103

VF IMAGEWEAR                        555 HICKORY HILLS BLVD           WHITES CREEK   TN        37189

VIAM MFG INC                        87 PARK TOWER DR                 MANCHESTER     TN        37355
                                    3475 PIEDMONT ROAD, STE.
VIEWLOCITY, INC                     1700                             ATLANTA        GA        30305   *Merged with Synquest
                                    1301 S MO PAC
VIGNETTE CORP                       EXPRESSWAY, SUITE 100            AUSTIN         TX        78746

VISAGE MOBILE                       500 SANSOME STREET               SAN FRANCISCO CA         94111

VISTEON                             2750 MORRIS RD                   LANSDALE       PA        19446

VISTEON HEADQUARTERS - 1W529        5500 AUTO CLUB DRIVE             DEARBORN       MI        48226

VITAL RECOVERY SERVICES, INC        3795 DATA DRIVE SUITE 200        NORCROSS       GA        30092

VIZIENT LLC                         3129 STATE ST                    BETTENDORF     IA        52722
                                    729 HUNTINGTON PKWY
VULCANLOGIX, INC.                   (MAIN OFFICE)                    NASHVILLE      TN        37211

W W GRAINGER                        100 GRAINGER PKWY                LAKE FOREST    IL        60045

W.G. YATES & SONS CONSTRUCTION CO   781LARSON STREET                 JACKSON        MS        39202

WABC-TV (DISNEY-ABC)                7 LINCOLN SQUARE                 NEW YORK       NY        10023

WACKENHUT                           NISSAN BLVD                      SMYRNA         TN        37167
                                                                     PALM BEACH
WACKENHUT CORP. (Headquarters)      4200 WACKENHUT DR                GARDENS        FL        33410
                                    6112 NEW NASHVILLE HWY,
WADDELL BATTERY                     SUITE A                          SMYRNA         TN        37167

WAGGONERS TRUCKING                  5220 MIDLAND RD                  BILLINGS       MT        59102
                                    777 WOODWARD AVE STE
WALBRIDGE ALDINGER                  300                              DETROIT        MI        48226

WALLER, LANSDEN, DORTCH AND DAVIS   511 UNION ST., STE 2700          NASHVILLE      TN        37219

WALT DISNEY COMPANY                 800 S MAIN ST                    BURBANK        CA        91506
                                                                     NEW
WARD PRODUCTS CORPORATION           P O BOX 1327                     BRUNSWICK      NJ        08903
                                    3000 TOWNE CENTER, STE
WARD'S COMMUNICATION                2750                             SOUTHFIELD     MI        48075




                                                     Page 51 of 56
                                                         Business Associates




                 Company Name                        Address                     City          ST     Zip             Location

WARING OIL COMPANY, LLC                   PO BOX 66                         VICKSBURG     MS        39181

WARN INDUSTRIES INC                       13270 SE PHEASANT CT              MILWAUKIE     OR        97222

WASTE MANAGEMENT INC                      1001 FANNIN DR SUITE 4000         HOUSTON       TX        77002
                                          400 E CAPITOL STREET, STE
WATKINS & EAGER PLLC (LAW)                300                               JACKSON       MS        39201

WATKINS, LUDLAM, WINTER & STENNIS (law)   190 East Capitol St. Ste. 800     JACKSON       MS        39201

WATSON WYATT WORLDWIDE                    901 N GLEBE RD                    ARLINGTON     VA        22203   Corp HR
                                          5050 ANTHONY WAYNE
WAYNE STATE UNIVERSITY                    DRIVE                             DETROIT       MI        48202
                                                                            ROCHESTER
WEBASTO ROOF SYSTEMS INC                  1757 NORTHFIELD DR                HILLS         MI        48309
                                          SUITE 2920, 301 S COLLEGE
WEDGE CAPITAL MANAGEMENT, LLP             ST.                               CHARLOTTE     NC        28202
                                                                            FARMINGTON
WELDING TECHNOLOGY CORPORATION            24775 CRESTVIEW COURT             HILLS         MI        48335
                                          6200 THE CORNERS
WELLS CAPITAL                             PARKWAY, PO BOX 926040            NORCROSS      GA        30092
                                          333 MARKET STREET, 8TH
WELLS FARGO / WACHOVIA                    FLOOR                             SAN FRANCISCO CA        94112

WELLS FARGO CORPORATE TRUST               6TH AND MARQUETTE                 MINNEAPOLIS   MN        55479

WELTMAN, WEINBERG & REIS                  323 W LAKESIDE AVE #200           CLEVELAND     OH        44113

WESTERN ASSET MANAGEMENT

WESTERN CAROLINA FORKLIFT, INC            6392 BURNT POPLAR RD              GREENSBORO    NC        27409

WESTERN UNION                             1 MACK CENTRE DRIVE      PARAMUS                NJ        07652
                                          55 POST ROAD WEST, SUITE
WESTPORT CAPITAL PARTNERS LLC             320                      WESTPORT               CT        06880

WHELAN SECURITY CO, INC                   1750 S. HANLEY RD                 ST. LOUIS     MO        63144
                                          10670 N. CENTRAL EXPY,
WINDSOR CREDIT SERVICES                   SUITE 445                         DALLAS        TX        75231
                                          1201 ELM STREET, SUITE
WINSTEAD PC                               5400                              DALLAS        TX        75270

WINTECH INC                               1175 ENTERPRISE DR                WINCHESTER    KY        40391

WITCO SYSTEMS INC (Forklift Dealer)       6711 W GOOD HOPE RD               MILWAUKEE     WI        53223
                                          300 COLONIAL CENTER
WITNESS SYSTEMS INC                       PKWAY                             ROSWELL       GA        30076

WOLFE INDUSTRIAL INC                      1512 HENNESSEY DR                 LA VERGNE     TN        37086
WOLTERS KLUWER FINANCIAL SERVICES INC /   6815 SAUKVIEW DRIVE PO
COMPLISOURCE                              BOX 1457                          SAINT CLOUD   MN        56302




                                                            Page 52 of 56
                                                       Business Associates




                  Company Name                      Address                      City           ST     Zip               Location

WORKFLOWONE                                220 EAST MONUMENT AVE            DAYTON         OH        45402   Formerly known as Relizon

WORLD BANK                                 1818 H ST NW                     WASHINGTON     DC        20433

WURZBURG INC                               710 SOUTH 4TH ST                 MEMPHIS        TN        38126
                                                                            WOODCLIFF
WWL VEHICLE SERVICES AMERICA, INC. (DAS)   188 BROADWAY                     LAKE           NJ        07677

XEROX CORPORATION *                        800 PHILLIP RD                   WEBSTER        NY        14580   *All locations

XM SATELLITE RADIO                         1500 ECKINGTON PLACE NE          WASHINGTON     DC        20002

XPEDX                                      9105 SABAI INDUSTRIAL BLVD TAMPA                FL        33619

X-RITE, INC.                               4300 44TH ST.                    KENTWOOD       MI        49512
                                           983 NISSAN BLVD PO BOX
YATES SERVICES                             877                              SMYRNA         TN        37167

YAZAKI NORTH AMERICA                       DEPT 771287 P.O. BOX 77000 DETROIT              MI        48277

YAZAKI NORTH AMERICA INC                   6801 HAGGERTY RD                 CANTON         MI        48187

YAZAKI NORTH AMERICA INC                   6700 HAGGERTY RD                 CANTON         MI        48187

YELLOW FREIGHT/ROADWAY EXPRESS*            1077 GORGE ROAD                  AKRON          OH        44310

YOKOHAMA TIRE CORPORATION                  601 S ACACIA AVE                 FULLERTON      CA        92831
                                                                            FARMINGTON
YOROZU AMERICA CORPORATION                 32840 INTERCHANGE DRIVE          HILLS          MI        48335

YOROZU AUTOMOTIVE MISSISSIPPI INC          101 YOROZU WAY                   VICKSBURG      MS        39183

YOROZU AUTOMOTIVE TENNESSEE INC            395 MR VIEW INDUSTRIAL DR MORRITSON             TN        37357
                                                                     OVERLAND
YRC INC* & all divisions                   10990 ROE AVE             PARK                  KS        66211

YUSEN AIR & SEA SERVICE (USA) INC.         377 OAK STREET SUITE 302 GARDEN CITY            NY        11530
                                           851 TRAEGER AVE STE.
ZENRIN USA, INC.                           210                      SAN BRUNO              CA        94066

ZF GROUP NAO                               15811 CENTENNIAL DRIVE           NORTHVILLE     MI        48168
                                           2200 WEST COMMERCIAL
ZIMMERMAN & PARTNERS ADVERTISING           BLVD. STE 300                    FT LAUDERDALE FL         33309
                                           225 N MICHIGAN AVENUE
ZOCALO GROUP                               SUITE 2100                       CHICAGO        IL        60601
                                           238 LITTLETON ROAD, SUITE
ZUKEN USA, INC.                            100                              WESTFORD       MA        01886

ZURICH INSURANCE - CUSTOMER SERVICE GRP    3910 KESWICK RD                  BALTIMORE      MD        21211
                                           9229 DELEGATES ROW, STE
ZURICH NA                                  300                              INDIANAPOLIS   IN        46240




                                                            Page 53 of 56
                                           Business Associates




             Company Name           Address                       City        ST     Zip   Location

ZURICH SMALL CONSTRUCTION   P O BOX 1051                      BUFFALO    NY        14240




                                              Page 54 of 56
                                Employees




Employees
        Company Name                 Address         City        ST     Zip
NNA HEADQUARTERS/REGIONAL
OFFICES
(NNA/NMAC/NDC/NDA/NTCNA/PDC)   ONE NISSAN WAY      FRANKLIN TN        37067
NNA SMYRNA PLANT               983 NISSAN DR       SMYRNA TN          37167
                               520 WARREN CHAPEL
NNA DECHERD PLANT              RD                  DECHERD TN         37324
NNA CANTON PLANT               300 NISSAN DRIVE    CANTON MS          39046




                               Page 55 of 56
                                               Affiliates




Affiliates
         Company Name                          Address                   City            ST     Zip
NISSAN CAPITAL OF AMERICA           399 PARK AVE 18TH FL          NEW YORK          NY        10022
NISSAN FINANCE OF AMERICA           399 PARK AVE 18TH FL          NEW YORK          NY        10022
NISSAN FORKLIFT CORP. NORTH
AMERICA                             240 N PROSPECT ST             MARENGO           IL        60152
NISSAN INDUSTRIAL ENGINE MFG USA
(NIEM)                              240 N PROSPECT ST             MARENGO           IL        60152
NISSAN REAL ESTATE CORP             990 WEST 190th ST             TORRANCE          CA        90502
NISSAN TRADING CORP, LIMITED                                      FARMINGTON
(NITCO)                             34405 W 12 MILE RD, STE 225   HILLS             MI        48331
WORLD LOGISTICS SERVICE (USA) INC   100 W BROADWAY STE 680        LONG BEACH        CA        90802
NISSAN TRADING CORP USA             1974 MIDWAY LANE              SMYNRA            TN        37167
                                    2005 VALLEY VIEW LANE, STE
NISSAN MARINE & POWER PRODUCTS      200                           Farmer's Branch   TX        75234

MARUBENI ENGINES & POWER            1624 W. CROSBY ROAD, STE. 101 CARROLLTON        TX        75006
JATCO USA, INC                      30893 CENTURY DRIVE           WIXOM             MI        48393

NISSAN EXTENDED SERVICES N.A. GP    18501 SOUTH FIGUEROA STREET GARDENA             CA        90248
DAS RETIREES                        300 E WATER ST              WILMINGTON          CA        90744
NISSAN CANADA INC (NCI)             5290 ORBITOR DRIVE          MISSISSAUGA         MO        63099

CKNA(CALSONICKANSEI)all locations   ONE CALSONIC WAY, PO BOX 350 SHELBYVILLE        TN        37162
KANTUS CORPORATION                  201 GARRETT PKWY             LEWISBURG          TN        37091
C K ELECTRONICS L.L.C.              1877 VOLUNTEER PARKWAY       MANCHESTER         TN        37355
CALSONIC EBERSPACHER EXHAUST
SYSTEMS, INC                                                      SHELBYVILLE       TN
                                    755 BILL JONES INDUSTRIAL
CEI COMPANY LTD                     DRIVE                         SPRINGFIELD       TN        37172
ATLET FORKLIFT                      4720 E HUNTER AVE             ANAHEIM           CA        92807
RENAULT USA, INC.                   411 THEODORE FREMD AVE        RYE               NY        10580




                                             Page 56 of 56

				
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