Northbrook, IL

Pcs Nitrogen Fertilizer Operations, Inc.

Pcs Administration (USA), Inc.

White Springs Agricultural Chemicals, Inc.

Pcs Nitrogen Ammonia Terminal Corporation I

Pcs Phosphate Company, Inc.

Humble, TX

Mei Inspection Services, Inc.

Qae Inc.

Burleson, TX

Wheatland Company, Inc.

Pompano Beach, FL

B & D Enterprises of South Florida, Inc.

Evanston, WY

Wyoming Welder Works

Park City, UT

Dwelltek, LLC