Air Products and Chemicals, Inc.
Airco Industrial Gases
Alcan Aluminum
AK  Steel Company     
Best Buy Company, Inc.
Bethlehem Steel

Brickfield, Burchette, Ritts & Stone, P.C.
CF&I Steel, LP
Cimarex Energy Company
Climax Molybdenum Company
Connecticut Industrial Energy Consumers
Cripple Creek and Victor Gold Mining Company
Duquesne Industrial Intervenors
Florida Industrial Power Users Group
Gallatin Steel
General Electric Company
Holcim (US) Inc.
J. C. Penney Company, Inc.
Kentucky Industrial Utility Customers, Inc.
Kimberly-Clark Company
Kroger Company
Large Power Industrial Intervenors (MN)
Lloyds of London Syndicates
Lowe’s Companies, Inc.
Macy’s, Inc.
Maryland Industrial Group
Met –Ed Industrial Energy Users Group
Multiple Intervenors (New York)
Ohio Energy Group
Ohio Manufacturers Association
Old Dominion Committee for Fair Utility Rates
Penelec Industrial Customer Alliance
Philadelphia Area Industrial Energy Users Group
PPL Industrial Customer Alliance
South Florida Hospital and Healthcare Association

Steel Dynamics, Inc.

Target Corporation
The Virginia Committee for Fair Utility Rates               
Wal-Mart Stores, Inc.
West Penn Power Industrial Intervenors
West Virginia Energy Users Group
Westvaco Corporation
Wisconsin Industrial Energy Group

Wyoming Industrial Energy Consumers