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Plants with SIC Code:
Plant City, State
Zip/Country
 Activecraft Limited  BURY BL8 1SL United Kingdom
 ADAMS COUNTY  NATCHEZ, MS 39120
 AHLSTROM Brignoud  VILLARD-BONNOT 38196 France
 AHLSTROM CHANTRAINE  ROUGERIES 02140 France
 AHLSTROM CHIRNSIDE LIMITED  DUNS TD11 3JW United Kingdom
 AHLSTROM LABELPACK  STENAY 55700 France
 Ahlstrom LabelPäck  LALINDE 24150 France
 Ahlstrom Nümbrecht GmbH & Co. KG  Nümbrecht 51588 Germany
 AHLSTROM SPECIALTIES  BOUSBECQUE 59166 France
 AHLSTROM SPECIALTIES  PONT-AUDEMER 27500 France
 Ahlstrom Tampere Oy, Kauttua  KAUTTUA 27501 Finland
 AHLSTROM TURIN SPA - AHLSTROM TURIN SPA  MATHI 10075 Italy
 Albert Köhler GmbH + Co.KG  Gengenbach 77723 Germany
 ALIER, S.A.  LLEIDA 25124 Spain
 American Paper Co.  PHILADELPHIA, PA 19134
 Åmotfors Bruk  ÅMOTFORS 670 40 Sweden
 AN. VL. KOLIOPOULOS - PAKO SA  - 35013 Greece
 ANTIOCH PULP & PAPER MILL  ANTIOCH, CA 94509
 Arctic Paper Håfreströms AB  ÅSENSBRUK 464 82 Sweden
 ARCTIC PAPER KOSTRZYN S.A  Kostrzyn Nad Odrą 66-470 Poland
 Arctic Paper Munkedal  MUNKEDAL 455 81 Sweden
 ARJO WIGGINS LTD  ANNAT POINT PH33 7NH United Kingdom
 ARJO WIGGINS - Papeteries d'Arches  ARCHES 88380 France
 ARJO WIGGINS - Usine de Palalda  AMELIE-LES-BAINS-PALALDA 66110 France
 ARJO WIGGINS - Usine de Rives  RIVES 38140 France
 ARJO WIGGINS BELGIUM SA - SITE DE VIRGINAL  VIRGINAL-SAMME 1460 Belgium
 Arjo Wiggins Deutschland GmbH  Dettingen 72581 Germany
 ARJO WIGGINS FINE PAPERS LTD  ABERDEEN AB21 9AB United Kingdom
 ARJO WIGGINS Papiers Couchés S.A.S.  BESSE-SUR-BRAYE 72310 France
 ARJO-WIGGINS  CHARAVINES 38850 France
 ArjoWiggins Le Bourray  SAINT-MARS-LA-BRIERE 72470 France
 Assi Domän Frövi  FRÖVI 718 80 Sweden
 ATHINAIKH PAPERMILS S.A.  - 11855 Greece
 ATICARTA S.P.A. - ATICARTA - STABILIMENTO DI POMPEI  POMPEI 80045 Italy
 Bäckhammars Bruk  KRISTINEHAMN 681 83 Sweden
 BELOIT BOX BOARD COMPANY, INC.  BELOIT , WI 53500
 BENNINGTON PAPERBOARD CO.  NORTH HOOSICK, NY 12133
 BENNINGTON PAPERBOARD COMPANY  NORTH HOOSICK, NY 12133
 Billerud Skärblacka AB  SKÄRBLACKA 617 10 Sweden
 BOISE PACKAGING & NEWSPRINT LLC  DERIDDER, LA 70634
 BPB MANUFACTURING INC-QUINCY  QUINCY, IL 62301
 BPB PAPERBOARD LTD  BUCKSBURN AB21 9AA United Kingdom
 Bravikens Pappersbruk  NORRKÖPING 601 88 Sweden
 BRIDGEWATER PAPER CO LTD  SOUTH WIRRAL CH65 1AJ United Kingdom
 BROWNVILLE SPECIALTY PAPER  BROWNVILLE, NY 13615
 Buchmann  Annweiler 76855 Germany
 CALIFORNIA PAPERBOARD  SANTA CLARA, CA 95052
 CARAUSTAR MILL GROUP INC  TACOMA, WA 98421
 CARAUSTAR MILL GROUP INC AUSTELL BOXBOARD MILLS  AUSTELL, GA 301680157
 CARAUSTAR OF CHATTANOOGA  CHATTANOOGA, TN 37408
 CARTIERA DI CADIDAVID Srl in amministrazione controllata - Cartiera di Cadi  VERONA 37061 Italy
 CARTIERE BURGO S.P.A. - Cartiere Burgo - Stabilimento di Verzuolo  VERZUOLO 12039 Italy
 CARTIERE BURGO S.P.A. - CARTIERE BURGO S.P.A. - STABILIMENTO DI MANTOVA  MANTOVA 46100 Italy
 CARTIERE BURGO S.P.A. - CARTIERE BURGO S.P.A. STABILIMENTO DI AVEZZANO  AVEZZANO 67051 Italy
 CARTIERE BURGO S.P.A. - CARTIERE BURGO SPA  TOLMEZZO 33028 Italy
 CARTIERE BURGO S.P.A. - STABILIMENTO DI DUINO  DUINO-AURISINA 34013 Italy
 CARTIERE BURGO S.P.A. - STABILIMENTO DI SORA  SORA 03039 Italy
 CARTIERE DEL GARDA SPA - CARTIERE DEL GARDA SPA  RIVA DEL GARDA 38066 Italy
 CARTIERE DEL POLESINE SPA - STABILIMENTO DI ADRIA  ADRIA 45011 Italy
 CARTIERE DEL POLESINE SPA - STABILIMENTO DI LOREO  LOREO 45017 Italy
 CARTIERE DELLA VALTELLINA S.P.A. - CARTIERE DELLA VALTELLINA SPA  TIRANO 23037 Italy
 CARTIERE MARCHI S.P.A. - Cartiera di Toscolano  TOSCOLANO-MADERNO 25088 Italy
 CARTIERE MARCHI S.P.A. - Cartiera di Villorba  VILLORBA 31020 Italy
 Cascades Arnsberg GmbH  Arnsberg 59821 Germany
 Cascades Djupafors AB   372 25 Sweden
 CASCADES SA division blendecques  BLENDECQUES 62575 France
 CASCADES SA Division La Rochette  ROCHETTE 73110 France
 CELULOSA GALLUR, S.L.  ZARAGOZA 50650 Spain
 CHAM PAPER GROUP - Cartiera di Carmignano SpA  CARMIGNANO DI BRENTA 35010 Italy
 Chapelle Darblay  GRAND-COURONNE 76530 France
 CHICAGO PAPERBOARD CORPORATION  CHICAGO, IL 60622
 CHIYODA EUROPA  Genk 3600 Belgium
 CLARIANA  CASTELLON 12540 Spain
 COMMANDER PACKAGING CORP.  BEDFORD PARK, IL 60638
 COMPAGNIE GENERALE DES PAPIERS  PARENT 63270 France
 Companhia de Cartões do Cávado, S.A.  Braga 4711-914 Portugal
 CONDAT  LARDIN-SAINT-LAZARE 24570 France
 CORENSO FRANCE  MOULIN-NEUF 24700 France
 COVERIGHT SURFACES FRANCE  ARCHES 88380 France
 CPK - Companhia Produtora de Papel Kraftsack, SA  Cacia 3800-536 Portugal
 Crown van Gelder N.V.  Velsen-Noord 1951AZ Netherlands
 CURTIS FINE PAPERS LTD  GUARDBRIDGE KY16 0UU United Kingdom
 DALLE HYGIENE PRODUCTION  BOUSBECQUE 59166 France
 Denaeyer Papier NV   2830 Belgium
 Dr. Franz Feurstein Gesellschaft m.b.H.  Traun 4050 Austria
 DURANGO-MCKINLEY PAPER CO  PREWITT, NM 87045
 EHV WEIDMANN INDUSTRIES  SAINT JOHNSBURY, VT 05819
 EHV-WEIDMANN INDUSTRIES INC  SAINT JOHNSBURY, VT 5819
 EVERBAL  EVERGNICOURT 02190 France
 FÁBRICA DE JAÉN  JAEN 23620 Spain
 FÁBRICA DE MOTRIL  GRANADA 18600 Spain
 Fabryka Papieru S.A.  Myszków 42-300 Poland
 Favini B.V. (Apeldoorn)  Apeldoorn 7336AP Netherlands
 Favini B.V. (Meerssen)  Meerssen 6231SB Netherlands
 FEDERAL PAPERBOARD CO INC  VERSAILLES, NJ 6383
 Felix Schoeller jr. Foto- und Spezialpapiere GmbH & Co. KG  Osnabrück 49086 Germany
 Felix Schoeller jr. Foto- und Spezialpapiere GmbH & Co.KG Werk Weißenborn  Weißenborn/Erzgeb. 09600 Germany
 FERNANDINA BEACH PAPERBOARD MILL   
 FIBERMARK NORTH AMERICA INC  BRATTLEBORO, VT 5301
 FIBERMARK NORTH AMERICA INC.  BRATTLEBORO, VT 5302
 FIELD CONTAINER CO L.P.-MARSEILLES DIV.  MARSEILLES, IL 61341
 Fiskeby bruk  NORRKÖPING 601 02 Sweden
 FORT JAMES PENNINGTON INC  PENNINGTON, AL 36916
 FORT ORANGE PAPER COMPANY, INC  CASTLETON-ON-HUDSON, NY 12033
 FRANKLIN BOXBOARD CORP  FRANKLIN, OH
 FRANTSCHACH PULP & PAPER AUSTRIA AG  Frantschach-St. Gertraud 9413 Austria
 Frenzelit-Werke GmbH u. Co KG  Bad Berneck 95460 Germany
 FS-Karton GmbH  Neuss 41460 Germany
 FTHIOTIS PAPER MILL S.A.  - 30100 Greece
 Ganahl Aktiengesellschaft (Papierfabrik)  Frastanz 6820 Austria
 Gebr.Hoffsümmer Spezialpapier GmbH & Co. KG  Düren 52349 Germany
 Gebrüder Lang GmbH Papierfabrik  Ettringen i.Lkr. Unterallgäu 86833 Germany
 Georgia Pacific Corp - Big Isl  Big Island, VA 24526
 GEORGIA-PACIFIC CORP  MONTICELLO, MS 39654
 GEORGIA-PACIFIC NORDIC OY, Nokian pehmopaperitehdas  NOKIA 37101 Finland
 GEORGIA-PACIFIC WEST INC TOLEDO PAPER MILL  TOLEDO, OR 97391
 GEORGIA-PACIFIC, BIG ISLAND MILL  BIG ISLAND, VA 24526
 Glomma Papp A.S  SARPSBORG 1701 Norway
 Głuchołaskie Zakłady Papiernicze Sp. z o.o.  Głuchołazy 48-340 Poland
 Goričane, tovarna papirja Medvode, d.d.  Medvode SI-1215 Slovenia
 G-P GYPSUM - DELAIR  DELAIR, NJ 8110
 GRAPHIC PACKAGING CORP.  KALAMAZOO, MI 49007
 GRAPHIC PACKAGING INTERNATIONA L INC  MACON, GA 31206
 GRAPHIC PACKAGING INTL INC  WEST MONROE, LA 71294
 GREAT SOUTHERN PAPER CO  CEDAR SPRINGS, GA 398320000
 GREAT SOUTHERN PAPER CO  CEDAR SPRINGS, GA 398320044
 GREEN BAY PACKAGING INC MILL DIVISION  GREEN BAY , WI 54300
 GREEN BAY PACKAGING INC. MILL & SHIPPING CONTAINER DIV  GREEN BAY, WI
 GREEN BAY PACKAGING INC. ARKANSAS KRAFT DIV  MORRILTON, AR 72110
 GREEN BAY PACKAGING-AR KRAFT  MORRILTON, AR 72110
 Grovehurst Energy Limited  SITTINGBOURNE ME10 2SG United Kingdom
 Grovehurst Energy Limited  Sittingbourne ME10 2TD United Kingdom
 GRUPPO CORDENONS S.A.  MALMEDY 4960 Belgium
 Gruvöns bruk  GRUMS 664 28 Sweden
 GULF STATES PAPER CORPORATION  DEMOPOLIS, AL 36732
 HALLSTA PAPPERSBRUK  HALLSTAVIK 763 81 Sweden
 HAVERHILL PAPERBOARD CORP.  BRADFORD, MA 1835
 Hellefoss AS  HOKKSUND 3301 Norway
 Holmen Paper AB  VARGÖN 468 81 Sweden
 HOLMEN PAPER MADRID  MADRID 28947 Spain
 Horizon Tselluloosi ja Paberi AS  Kehra 74305 Estonia
 HUENEME PAPER MILL  PORT HUENEME, CA 93044
 Hurum Fabriker AB, Norsk avd. av utenlandske foretak  TOFTE 3481 Norway
 Iggesund Paperboard (Workington) Limited  WORKINGTON CA14 1JX United Kingdom
 Iggesunds Bruk  IGGESUND 825 80 Sweden
 INLAND PAPERBOARD & PACKAGING  WAVERLY, TN 37185
 Inlands Kartongbruk  LILLA EDET 463 82 Sweden
 INTERFACE SOLUTIONS INC  BEAVER FALLS, NY 13305
 INTERNATIONAL PAPER (UK) LTD  INVERURIE AB51 5NR United Kingdom
 INTERNATIONAL PAPER CO  FORT MADISON, IA 52627
 INTERNATIONAL PAPER CO  PRATTVILLE, AL 36067
 INTERNATIONAL PAPER CO  TERRE HAUTE, IN 47808
 INTERNATIONAL PAPER CO MANSFIELD MILL  MANSFIELD, LA 71052
 INTERNATIONAL PAPER CO PINEVILLE MILL  PINEVILLE, LA 713615870
 INTERNATIONAL PAPER CO PINEVILLE MILL  PINEVILLE, LA 713616000
 INTERNATIONAL PAPER CO TEXARKANA MILL  TEXARKANA, TX 75504
 INTERNATIONAL PAPER FRANCE  SAILLAT-SUR-VIENNE 87206 France
 INTERNATIONAL PAPER/GEORGETOWN  GeorgetownG, SC 29440
 INTERNATIONAL PAPER-RIEGELWOOD  RIEGELWOOD, NC 28456
 INVERESK PLC  DENNY FK6 5HJ United Kingdom
 IP  MANSFIELD, LA 71052
 J. VILASECA, S.A.  BARCELONA 08786 Spain
 JACKSON PAPER MANUFACTURING  SYLVA, NC 28779
 JACKSONVILLE MILL   
 JEFFERSON SMURFIT CORP  MONROE, MI 48162
 JEFFERSON SMURFIT CORP.  JACKSONVILLE, FL 32206
 JEFFERSON SMURFIT CORP-FERNAND  FERNANDINA BEACH, FL 32034
 JEFFERSON SMURFIT CORPORATION  ALTON, IL 62002
 JEFFERSON SMURFIT CORPORATION  DOLTON, IL 60419
 JIP-Papírny Větřní, a.s.  Větřní 382 11 Czech Republic
 Joh. Schmidt GmbH & Co. KG  Höxter 37671 Germany
 John Roberts Holdings Limited  Settle BD24 9NX United Kingdom
 JR CROMPTON LTD  LYDNEY GL15 5EJ United Kingdom
 Jujo Thermal Oy ja Ahlstrom Kauttua Oy  KAUTTUA 27501 Finland
 KANZAN Spezialpapiere GmbH  Düren 52349 Germany
 Kappa Badenkarton GmbH  Gernsbach 76593 Germany
 Kappa Kraftliner AB  PITEÅ 941 86 Sweden
 KAPPA PACKAGING S.p.A. - Smurfit Kappa Ania Paper  BARGA 55051 Italy
 KAPPA RECYCLED PAPER BV   6041TA Netherlands
 KAPPA SSK LTD  BIRMINGHAM B7 5RE United Kingdom
 Kappa Štúrovo a.s.  Štúrovo 94303 Slovakia
 Kappa Triton BV (Coevorden)  Coevorden 7741KX Netherlands
 Kappa Zülpich Papier GmbH  Zülpich 53909 Germany
 KAYSERSBERG PACKAGING  KAYSERSBERG 68240 France
 Klingele Papierwerke  Weener 26826 Germany
 Klippan AB  KLIPPAN 264 00 Sweden
 Količevo Karton,d.o.o.  Domžale SI-1230 Slovenia
 KOMOTINI PAPER MILL S.A.  - 69100 Greece
 Korsnäsverken  GÄVLE 801 81 Sweden
 kotelna  Bělá pod Bezdězem 29421 Czech Republic
 KRUGER TISSUE (INDUSTRIAL) LTD  BOLTON BL7 9QX United Kingdom
 Kübler & Niethammer Papierfabrik Kriebstein AG  Kriebstein - Kriebethal 09648 Germany
 LA ROCHETTE VENIZEL  VENIZEL 02200 France
 LANA MANUFACTURE DE PAPIER  STRASBOURG 67015 France
 Leipa Georg Leinfelder GmbH  Schrobenhausen 86529 Germany
 Les Papeteries EMIN LEYDIER  SAINT-VALLIER 26241 France
 Lessebo Bruk  LESSEBO 360 50 Sweden
 LONGVIEW FIBRE PAPER & PACKAGING INC  LONGVIEW, WA
 Loparex Group, Loparex Oy  LOHJA 08100 Finland
 LPC GROUP PLC  LEICESTER LE5 1TZ United Kingdom
 LUDLOW COATED PRODUCTS  CONSTANTINE, MI 49042
 MALAUCENE INDUSTRIES  MALAUCENE 84340 France
 Mayr-Melnhof Eerbeek B.V.  Eerbeek 6961ED Netherlands
 Mayr-Melnhof Gernsbach GmbH & Co.KG  Gernsbach 76593 Germany
 MD Papier GmbH  Dachau 85221 Germany
 MEADWESTVACO COATED BOARD INC  COTTONTON, AL 36851
 MEADWESTVACO COVINGTON OPERATIONS  COVINGTON, VA 24426
 MeadWestvaco Packaging Resourc  Covington, VA 244261238
 MEADWESTVACO SOUTH CAROLINA  N Chartleston, SC 29406
 MEADWESTVACO TEXAS LP  SILSBEE, TX 77656
 MEL - MACEDONIAN PAPER MILLS S.A.  - 57011 Greece
 MENASHA PACKAGING CO  OTSEGO, MI 490780155
 MENASHA PACKAGING CO LLC OTSEGO MILL  NEENAH, WI 54957
 MENOMINEE PAPER CO  MENOMINEE, MI 49858
 METSÄ TISSUE OYJ, MÄNTÄN TEHDAS  MÄNTTÄ 35801 Finland
 Metsa Tissue S.A. zakład w Krapkowicach  Krapkowice 47-300 Poland
 MICHIGAN PAPERBOARD CO LP  BATTLE CREEK, MI 49017
 Mitsubishi HiTec Paper Bielefeld GmbH  Bielefeld 33699 Germany
 MOBILE PAPERBOARD CORP  MOBILE, AL 36617
 Mochenwangen Papier GmbH  Wolpertswende 88284 Germany
 Mondi Business Paper Austria AG Standort: Papierfabrik Hausmening  Amstetten 3363 Austria
 Mondi Business Paper Hungary Papírgyár Rt. Dunaújváros  Dunaújváros 2400 Hungary
 Mondi Business Paper Hungary Papírgyár Rt. Szolnok  Szolnok 5000 Hungary
 Mondi Business Paper SCP a.s.  Ružomberok 03417 Slovakia
 MONDI PACKAGING - MONDI PACKAGING CARTONSTRONG SRL  MONZA 20052 Italy
 Mondi Packaging Dynäs AB  VÄJA 873 81 Sweden
 Mondi packaging GmbH Redenfelden  Raubling 83064 Germany
 MONDI PACKAGING GOURNAY SAS  GOURNAY-EN-BRAY 76220 France
 Mondi Packaging Holcombe Limited  BOLTON BL3 1AU United Kingdom
 Mondi Packaging Holcombe Limited  BURY BL0 0BS United Kingdom
 Mondi Packaging Paper Štětí a.s.  Štětí 411 08 Czech Republic
 Moritz J. Weig GmbH & Co. KG  Mayen 56727 Germany
 MOULIN VIEUX SA  PONTCHARRA 38530 France
 M-real Hallein AG  Hallein 5400 Austria
 M-REAL NEW THAMES LTD  SITTINGBOURNE ME10 2GT United Kingdom
 M-real Oyj, Kankaan paperitehdas  JYVÄSKYLÄ 40351 Finland
 M-real Oyj, M-real Äänekoski Board (Äänekosken kartonkitehdas)  ÄÄNEKOSKI 44101 Finland
 M-real Oyj, M-real Kirkniemi  KIRKNIEMI 08800 Finland
 M-real Oyj, M-real Kyro  KYRÖSKOSKI 39200 Finland
 M-Real Oyj, Simpele  SIMPELE 56800 Finland
 M-real Oyj, Tako Board  TAMPERE 33101 Finland
 M-REAL SITTINGBOURNE LTD  SITTINGBOURNE ME10 3ET United Kingdom
 M-real Stockstadt GmbH  Stockstadt a.Main 63811 Germany
 M-real Sverige AB Wifsta pappersbruk   861 81 Sweden
 M-real Zanders GmbH  Bergisch Gladbach 51439 Germany
 Munksjö Paper AB  JÖNKÖPING 551 18 Sweden
 Munksjö Paper AB Billingsfors  BILLINGSFORS 660 11 Sweden
 Myllykoski Paper Oy  ANJALANKOSKI 46800 Finland
 NATICK PAPERBOARD  NATICK, MA 1760
 Nettingsdorfer Papierfabrik AG & Co KG  Ansfelden 4053 Austria
 NEUVILLE INDUSTRIES  NEUVILLE-SUR-SAâNE 69250 France
 NEWARK AMERICA  FITCHBURG, MA 1420
 NEWARK PACIFIC PAPERBOARD CORP.  LOS ANGELES, CA 90040
 NEWARK SAN ANDRES  NAVARRA 31610 Spain
 NGC INDUSTRIES INC  CHARLOTTE, NC 28211
 NGC INDUSTRIES INC  OXFORD, AL 36203
 NGC INDUSTRIES INC.  CHARLOTTE, NC 28211
 Norampac Avot-Vallée  BLENDECQUES 62570 France
 Nordic Paper Geithus AS  GEITHUS 3361 Norway
 Nordic Paper Greaker AS  GREÅKER 1720 Norway
 Nordic Paper Säffle AB  SÄFFLE 661 29 Sweden
 Nordland Papier GmbH  DÖRPEN 26892 Germany
 Norske Skog Bruck GmbH  Bruck an der Mur 8600 Austria
 Norske Skog Parenco B.V.  Renkum 6871AV Netherlands
 Norske Skog Skogn  SKOGN 7620 Norway
 Norske Skog Union  SKIEN 3701 Norway
 Norske Skog Walsum GmbH ehm. Haindl Papier  Duisburg 47179 Germany
 Norske Skogindustrier ASA, Follum Fabrikker  HØNEFOSS 3501 Norway
 NORSKE SKOGINDUSTRIER ASA, Saugbrugs  HALDEN 1756 Norway
 OHIO PAPERBOARD  BALTIMORE, OH 43105
 Örebro Kartongbruk AB  ÖREBRO 701 30 Sweden
 Ortvikens pappersbruk  SUNDSVALL 851 23 Sweden
 OTOR PAPETERIE DE NANTES  NANTES 44201 France
 OTOR PAPETERIE DU DOUBS  NOVILLARS 25220 France
 OTOR PAPETERIES SAINT MICHEL  SAINT-MICHEL 16470 France
 OUDEGEM PAPIER  Dendermonde 9200 Belgium
 PACKAGING CORP OF AMERI CA  TOMAHAWK, WI 54487
 PACKAGING CORP OF AMERICA COUNCE MILL  COUNCE, TN 38326
 PACKAGING CORP. OF AMERICA  VALDOSTA, GA 316031000
 PACKAGING CORP. OF AMERICA  VALDOSTA, GA 316031048
 PACKAGING CORPORATION OF AMERI  CLYATTVILLE, GA 31601
 PAPEL ARALAR, S.A. (PAPEL ARALAR)  GUIPUZCOA 20268 Spain
 PAPELERA DE AMAROZ, S.A. (PAPELERA DE AMAROZ, S.A.)  GUIPUZCOA 20400 Spain
 PAPELERA DE BESAYA  CANTABRIA 39300 Spain
 PAPELERA DEL CENTRO, S.A.  MADRID 28600 Spain
 PAPELERA DEL LEIZARAN, S.A. (PAPELERA DEL LEIZARAN)  GUIPUZCOA 20140 Spain
 PAPELERA DEL ORIA, S.A. (PAPELERA DEL ORIA)  GUIPUZCOA 20150 Spain
 PAPELERA ECKER, S.A.  VALENCIA 46469 Spain
 PAPELERA GUIPUZCOANA DE ZICUÑAGA, S.A. (PAPELERA GUIPUZCOANA DE ZICUÑAGA)  GUIPUZCOA 20120 Spain
 PAPELERA LOS OLMOS  ALBACETE 025 Spain
 PAPERALIA, S.A. (PAPERALIA, S.A.)  GUIPUZCOA 20250 Spain
 PAPERALIA, S.A. (PAPERALIA,S.A.)  GUIPUZCOA 20150 Spain
 PAPERTECH  NAVARRA 31500 Spain
 Papeterie Clairefontaine  ETIVAL-CLAIREFONTAINE 88480 France
 Papeterie de Bègles (usine de Bègles)  BEGLES 33323 France
 Papeterie de Voiron  VOREPPE 38343 France
 Papeterie Matussière et Forest site de Rambervillers  RAMBERVILLERS 88700 France
 PAPETERIES DE CRAN  CRAN-GEVRIER 74960 France
 PAPETERIES DE GASCOGNE  MIMIZAN 40200 France
 PAPETERIES DE GIROUX  OLLIERGUES 63880 France
 PAPETERIES DE LANCEY  VILLARD-BONNOT 38196 France
 PAPETERIES DE VEUZE  MAGNAC-SUR-TOUVRE 16600 France
 PAPETERIES DU LEMAN  PUBLIER 74500 France
 PAPETERIES DU PONT DE CLAIX  PONT-DE-CLAIX 38800 France
 Papeteries du Souche  ANOULD 88650 France
 PAPETERIES ETIENNE  ARLES 13200 France
 PAPETERIES MATUISSIERE ET FOREST - Usine de Lédar  SAINT-GIRONS 09201 France
 Papeteries MATUSSIERE et FOREST  TURCKHEIM 68230 France
 Papeteries MATUSSIERE ET FOREST (SA)  RAON-L'ETAPE 88110 France
 Papier- u. Kartonfabrik Varel  Varel 26316 Germany
 Papierfabriek Doetinchem B.V.  Doetinchem 7005BB Netherlands
 Papierfabrik A. Jass  Fulda 36039 Germany
 Papierfabrik Albbruck GmbH  Albbruck 79774 Germany
 Papierfabrik August Koehler AG  Oberkirch 77704 Germany
 Papierfabrik Cordier  Bad Dürkheim 67098 Germany
 Papierfabrik Fritz Peters GmbH & Co.KG  Gelsenkirchen 45881 Germany
 Papierfabrik Hermes GmbH & CIE KG  Düsseldorf 40221 Germany
 Papierfabrik Lenk GmbH & CO. KG  Kappelrodeck 77878 Germany
 Papierfabrik Palm GmbH & Co Werk Eltmann  Eltmann 97483 Germany
 Papierfabrik Palm GmbH & Co.KG  Aalen-Neukochen 73432 Germany
 Papierfabrik Salach GmbH  Salach 73084 Germany
 Papierfabrik Schoellershammer GmbH & Co. KG  Düren 52355 Germany
 Papierfabrik Schöller & Hösch  Gernsbach 76593 Germany
 Papirnica Vevče d.o.o.  Ljubljana-dobrunje SI-1260 Slovenia
 PAPRESA, S.A. (PAPRESA)  GUIPUZCOA 20100 Spain
 PCA-FILER CITY MILL  FILER CITY, MI 49634
 PDM Industries  QUIMPERLE 29300 France
 Peterson Linerboard AS, Ranheim  TRONDHEIM 7492 Norway
 Pfleiderer GmbH & Co KG Papierfabrik  Teisnach 94244 Germany
 Piszkei Papír Rt. I. gyáregység  Lábatlan 2541 Hungary
 POMPEYO CRIADO, S.A.  VALENCIA 46360 Spain
 Portucel Viana  Viana do Castelo 4901-852 Portugal
 Portucel Viana, S.A.  PORTUGAL
 POTLATCH CORP-CYPRESS BEND MIL  MCGEHEE, AR 71654
 POTLATCH FOREST PRODUCTS CORP  MCGEHEE, AR 716540727
 PRATT INDUSTRIES MILL DIV CONYERS  CONYERS, GA 30013
 PRATTVILLE MILL  PRATTVILLE, AL 36067
 PREMIER BOXBOARD LIMITED  NEWPORT, IN
 PREMIER BOXBOARD LIMITED LLC.  CAYUGA,, IN 47928
 Preston Board & Packaging Ltd  STOCKPORT SK6 4DZ United Kingdom
 RENO DE MEDICI IBERICA S.L.UNIPERSONAL  SORIA 42200 Spain
 RENO DE MEDICI SPA - STABILIMENTO DI MAGENTA  MAGENTA 20013 Italy
 RENO DE MEDICI SPA - Stabilimento di Ovaro  OVARO 33025 Italy
 RENO DE MEDICI SPA - Stabilimento di Santa Giustina Bellunese  SANTA GIUSTINA 32035 Italy
 REPUBLIC PAPERBOARD CO  LAWTON, OK 73505
 RIGID PAPER LTD  SELBY YO8 8EF United Kingdom
 RÍO VERDE CARTÓN, S.A.  VALENCIA 46600 Spain
 RITTMAN PAPERBOARD  RITTMAN, OH
 RITTMAN PAPERBOARD  RITTMAN, OH 44270
 RIVERWOOD  WEST MONROE, LA 71294
 ROBUS LEATHER CORP  MADISON, IN 47250
 ROCK TENN CO  DELAWARE WATER GAP, PA 18327
 ROCK-TEEN CO-MILL DIVISION  OTSEGO, MI 49078
 ROCK-TENN CO  BATTLE CREEK, MI 49015
 ROCK-TENN CO  CINCINNATI, OH 45209
 ROCK-TENN CO  DELAWARE WATER GAP, PA 18327
 ROCK-TENN CO  EATON, IN 47338
 ROCK-TENN CO  LYNCHBURG, VA 24504
 ROCK-TENN COMPANY (SHELDON SPRINGS)  SHELDON SPRINGS, VT 05485
 ROCK-TENN CONVERTING CO  CHATTANOOGA, TN 37405
 ROCK-TENN CONVERTING CO  DALLAS, TX 75203
 ROCK-TENN CONVERTING CO  SHELDON SPRINGS, VT 5485
 ROCK-TENN MILL CO LLC  DEMOPOLIS, AL 36732
 S.A. PAYÁ MIRALLES (GRUPO MIGUEL Y COSTAS)  VALENCIA 46920 Spain
 SAICA - ZARAGOZA  ZARAGOZA 5012 Spain
 SAICA EL BURGO (FABRICAS SAICA-2 Y SAICA-3)  ZARAGOZA 50730 Spain
 SAINT-GIRONS INDUSTRIES  SAINT-GIRONS 09200 France
 Sande Paper Mill A.S   3070 Norway
 SAPPI  Lanaken 3620 Belgium
 SAPPI (U.K.) Limited  BLACKBURN BB2 5HX United Kingdom
 Sappi Alfeld GmbH  Alfeld 31061 Germany
 Sappi Austria Produktions-GmbH & Co. KG  Gratkorn 8101 Austria
 Sappi Maastricht B.V.  Maastricht 6211AA Netherlands
 Sappi Nijmegen B.V.   6500AA Netherlands
 SARRIOPAPEL Y CELULOSA, S.A. (SARRIO PAPEL -FACTORIA DE URANGA-)  GUIPUZCOA 20493 Spain
 SCA Graphic Laakirchen AG  Laakirchen 4663 Austria
 SCA Hygiene Products GmbH  Mainz-Kostheim 55246 Germany
 SCA Munksund  PITEÅ 941 87 Sweden
 SCA Packaging Containerboard Deutschland GmbH  Witzenhausen 37213 Germany
 SCA Packaging De Hoop B.V.  Eerbeek 6961GH Netherlands
 SCA Packaging Obbola AB  OBBOLA 913 81 Sweden
 SCA Tissue Norway  DRAMMEN 3003 Norway
 SEYFERT DESCARTES  DESCARTES 37160 France
 SIMKINS INDUSTRIES INC.  NEW HAVEN, CT 6512
 SIMKINS INDUSTRIES INC.  RIDGEFIELD, NJ 7657
 SKESA VALLADOLID  VALLADOLID 47195 Spain
 Skoghalls Bruk  SKOGHALL 663 29 Sweden
 SMURFIT ALFA D'AVIGNON  PONTET 84132 France
 Smurfit Cellulose du Pin  BIGANOS 33380 France
 Smurfit Kappa Lagamill AB  MARKARYD 285 21 Sweden
 SMURFIT KAPPA NAVARRA S.A.  NAVARRA 31400 Spain
 Smurfit Kappa Roermond Papier B.V.  Roermond 6041TA Netherlands
 SMURFIT LIMOUSIN SA  SAINT-JUNIEN 87206 France
 Smurfit Limousin usine d'Alaincourt  ALAINCOURT 02240 France
 Smurfit Munksjö Hygien AB   551 18 Sweden
 Smurfit Munksjö Paper GmbH & Co.KG  Aalen 73432 Germany
 SMURFIT NERVIÓN, S.A. (SMURFIT NERVIÓN (FABRICA IURRETA))  VIZCAYA 48215 Spain
 SMURFIT SOCAR Papeterie de la Seine  NANTERRE 92000 France
 SMURFIT Socar papeterie de Vernon  VERNON 27207 France
 SMURFIT STONE CONTAINER ENTERPRISES INC.  LOS ANGELES, CA 90058
 SMURFIT TOWNSEND HOOK  SNODLAND ME6 5AX United Kingdom
 Smurfit Uzerche  UZERCHE 19140 France
 SMURFIT-STONE CONT STEVENSON MILL  STEVENSON, AL 35772
 SMURFIT-STONE CONTAINER CORP  UNCASVILLE, CT 6382
 SMURFIT-STONE CONTAINER ENTERPRISES  PHILADELPHIA, PA 19127
 SMURFIT-STONE CONTAINER ENTERPRISES INC  MISSOULA, MT 598064707
 SMURFIT-STONE CONTAINER ENTERPRISES INC  MISSOULA, MT 598065000
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  BREWTON, AL 364270709
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  BREWTON, AL 364271000
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  CARTHAGE, IN 46115
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  COSHOCTON, OH 43812
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  FERNANDINA BEACH, FL 32035
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  FLORENCE, SC 295010544
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  FLORENCE, SC 295011000
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  HODGE, LA 71247
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  JACKSONVILLE, FL 322266998
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  JACKSONVILLE, FL 322267000
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  MIDDLETOWN, OH 45042
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  SANTA CLARA, CA 95050
 SMURFIT-STONE CONTAINER ENTERPRISES INC.  WABASH, IN 46992
 Sonoco Paper France  MARQUETTE-LEZ-LILLE 59520 France
 SONOCO PRODUCTS CO  DOWNINGTOWN, PA 19335
 SONOCO PRODUCTS CO  HARTSVILLE, SC 29550
 SONOCO PRODUCTS CO  NEWPORT, TN 37821
 SONOCO PRODUCTS CO  ROCKTON, IL 61072
 SONOCO PRODUCTS CO  SUMNER, WA 98390
 SONOCO PRODUCTS CO.  ROCKTON, IL 61072
 SONOCO PRODUCTS/HARTSVILLE  Hartsville, SC 29550
 SOPAL  DAX 40102 France
 SOPORCEL - Sociedade Portuguesa de Papel, SA - Figueira da Foz  Figueira da Foz 3081-851 Portugal
 SPECIALTY PAPERBOARD INC.  BRATTLEBORO, VT 05301
 SPRAGUE PAPERBOARD INC  VERSAILLES, CT 6383
 ST REGIS PAPER CO LTD  WATCHET TA23 0AY United Kingdom
 St. Regis Paper Company Limited  NEWPORT NP26 5XT United Kingdom
 Steineis Temming Papier GmbH & Co  Glückstadt 25348 Germany
 STEVENSON MILL  STEVENSON, AL 357720908
 STONE CONTAINER CORP  HODGE, LA 71247
 STONE CONTAINER/FLORENCE  Florence, SC 29501
 Stora Enso Baienfurt GmbH & Co.KG  Baienfurt 88255 Germany
 STORA ENSO BARCELONA, SA  BARCELONA 08755 Spain
 STORA ENSO CORBEHEM  CORBEHEM 62112 France
 STORA ENSO GRYCKSBO AB  GRYCKSBO 790 20 Sweden
 Stora Enso Hylte AB  HYLTEBRUK 314 81 Sweden
 Stora Enso Kabel GmbH & Co. KG  Hagen 58099 Germany
 STORA ENSO LANGERBRUGGE  Gent 9000 Belgium
 Stora Enso Maxau GmbH & Co. KG Werk Wolfsheck  Forbach 76596 Germany
 Stora Enso Maxau GmbH&Co.KG, Werk Maxau  Karlsruhe 76187 Germany
 STORA ENSO OYJ, FINE PAPER, Paperitehdas, Oulu   90101 Finland
 Stora Enso Oyj, Anjalankosken tehtaat  ANJALANKOSKI 46900 Finland
 Stora Enso Oyj, Heinolan Flutingtehdas   18101 Finland
 Stora Enso Oyj, Heinolan Flutingtehdas  HEINOLA 18101 Finland
 STORA ENSO OYJ, IMATRAN TEHTAAT   55800 Finland
 Stora Enso Oyj, Imatran tehtaat  IMATRA 55800 Finland
 Stora Enso Oyj, Kotkan tehtaat  KOTKA 48101 Finland
 STORA ENSO OYJ, Oulun tehdas, Oulu  OULU 90101 Finland
 STORA ENSO OYJ, VEITSILUODON TEHTAAT   94800 Finland
 Stora Enso Oyj, Veitsiluodon tehtaat  KEMI 94800 Finland
 STORA ENSO PANKAKOSKI OY  PANKAKOSKI 81750 Finland
 Stora Enso Publication Papers Oy Ltd, Summan tehtaat  HAMINA 49420 Finland
 Stora Enso Reisholz GmbH  Düsseldorf 40589 Germany
 Stora Enso Sachsen GmbH  Eilenburg 04838 Germany
 Stora Enso Uetersen GmbH & CoKG  Uetersen 25436 Germany
 STRACEL S.A.S  STRASBOURG 67016 France
 STROMSDAL OYJ, JUANKOSKEN KARTONKITEHDAS  JUANKOSKI 73501 Finland
 SUBLISTATIC INTERNATIONAL  HENIN-BEAUMONT 62110 France
 SUNDERLAND PAPER MILL LTD  SUNDERLAND SR2 9RY United Kingdom
 Szentendrei Papírgyár Rt.  Szentendre 2000 Hungary
 Tefco AB  GÖTEBORG 401 20 Sweden
 TEMPLE-INLAND  MAYSVILLE, KY 41056
 TEMPLE-INLAND FOREST PRODUCTS CORPORATION  DIBOLL, TX
 TEMPLE-INLAND ROME LINERBOARD MILL  ROME, GA 30162
 TENNECO PACKAGING INC.  TOMAHAWK , WI 54500
 TERVAKOSKI OY  TERVAKOSKI 12400 Finland
 THE INTERNATIONAL PAPER CO.  TERRE HAUTE,, IN 47802
 TIN INC DBA TEMPLE INLAND  ONTARIO, CA
 TORRASPAPEL - FCA. SARRIA DE TER  GIRONA 17840 Spain
 TORRASPAPEL, FÁBRICA DE ALGECIRAS  CADIZ 11205 Spain
 TULLIS RUSSELL PAPERMAKERS LTD  MARKINCH KY7 6PB United Kingdom
 U S PAPER MILLS CORP - MENASHA MILL DIVI  MENASHA , WI 55000
 UNITED STATES GYPSUM CO.  GYPSUM, OH 43433
 UPM Kymmene Austria GmbH  Laakirchen 4663 Austria
 UPM-KYMMENE (UK) LTD  DEESIDE CH5 2LL United Kingdom
 UPM-KYMMENE (UK) LTD  MEADOWHEAD ROAD KA11 5AT United Kingdom
 UPM-KYMMENE OYJ JÄMSÄNKOSKEN TEHDAS  JÄMSÄNKOSKI 42301 Finland
 UPM-KYMMENE OYj Jokilaakson tehtaat Kaipola  KAIPOLA 42220 Finland
 UPM-KYMMENE Oyj, Kajaanin tehdas  KAJAANI 87101 Finland
 UPM-Kymmene Oyj, Kaukaan tehtaat  LAPPEENRANTA 53200 Finland
 UPM-Kymmene Oyj, Kymi  KUUSANKOSKI 45700 Finland
 UPM-Kymmene Oyj, Voikkaa  VOIKKAA 45910 Finland
 UPM-Kymmene Papier GmbH & Co.KG, Werk Schwedt  Schwedt/Oder - Vierraden 16303 Germany
 US GYPSUM - OAKFIELD PLANT  OAKFIELD, NY 14125
 US PAPER MILLS  DE PERE , WI 54100
 VHP Veiligheidpapierfabriek Ugchelen B.V.  Ugchelen 7339GJ Netherlands
 VICAT (PAPETERIES DE VIZILLE)  VIZILLE 38220 France
 VIPAP VIDEM KRŠKO d.d.  Krško SI-8270 Slovenia
 VISY PAPER (NY) INC.  STATEN ISLAND, NY 10314
 W A Sanders Papierfabriek Coldenhove BV  Eerbeek 6961LG Netherlands
 WALDORF CORP  BATTLE CREEK, MI 49016
 WALDORF CORP (DBA ROCK TENN COMPANY)  SAINT PAUL, MN
 WARREN COUNTY  VICKSBURG, MS 39181
 Werk Aschaffenburg  Aschaffenburg 63741 Germany
 Werk Augsburg  Augsburg 86153 Germany
 Werk Plattling  Plattling 94447 Germany
 Werk Schongau  Schongau 86956 Germany
 WESTVACO TEXAS LP  SILSBEE, TX
 WESTVACO TEXAS, L.P.*  EVADALE, TX 77615
 WEYERHAEUSER CO  HENDERSON, KY 42420
 WEYERHAEUSER CO  NORTH BEND, OR 97459
 WEYERHAEUSER CO  PINE HILL, AL 36769
 WEYERHAEUSER CO  SPRINGFIELD, OR 97477
 WEYERHAEUSER CO  VALLIANT, OK
 WEYERHAEUSER CO / RED RIVER MILL  CAMPTI, LA 71411
 WEYERHAEUSER COMPANY  CAMPTI, LA 71411
 WHITE PIGEON PAPER CO  WHITE PIGEON, MI 49099
 WISCONSIN PAPERBOARD CORP  MILWAUKEE , WI 53200
 WISCONSIN PAPERBOARD CORP  MILWAUKEE, WI 53211
 YORKTOWNE PAPER MILLS OF MAINE INC  GARDINER, ME 04345
 YORKTOWNE PAPERBOARD CORP  YORK, PA 17402
 Zakład w Poznaniu  Poznań 61-132 Poland
 Zberová linka ZL, Papierenský stroj PS1, PS2  Žilina 01161 Slovakia