Insurance and Financial

Owner

AQUILA MERCHANT SERVICES, INC.

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Treatment of Materials

Owner

AQUILA MERCHANT SERVICES, INC.

Jan 10, 2006

Paper Goods and Printed Matter

Owner

AQUILA MERCHANT SERVICES, INC.

—

Lubricants and Fuels

Owner

AQUILA MERCHANT SERVICES, INC.

—

Telecommunications

Owner

AQUILA MERCHANT SERVICES, INC.

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AQUILA

Lubricants and Fuels and 7 others

Owner

AQUILA MERCHANT SERVICES, INC.

Nov 22, 2005
AQUILA

Transportation and storage

Owner

AQUILA MERCHANT SERVICES, INC.

Sep 13, 2005
GUARANTEEDHYDRO

Insurance and Financial

Owner

AQUILA MERCHANT SERVICES, INC.

—
GUARANTEEDQOS

Insurance and Financial

Owner

AQUILA MERCHANT SERVICES, INC.

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GUARANTEEDPEAKING

Insurance and Financial and 2 other

Owner

AQUILA MERCHANT SERVICES, INC.

Jun 24, 2003
PRICE OF THE DAY

Advertising and Business

Owner

AQUILA MERCHANT SERVICES, INC.

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AQUILA MERCHANT ENERGY PARTNERS

Lubricants and Fuels and 6 others

Owner

AQUILA MERCHANT SERVICES, INC.

—
MERCHANT ENERGY PARTNERS, AN AQUILA ENERGY COMPANY

Lubricants and Fuels and 6 others

Owner

AQUILA MERCHANT SERVICES, INC.

—
COMFORT PLEDGE

Insurance and Financial and 2 other

Owner

AQUILA MERCHANT SERVICES, INC.

Oct 22, 1996