Gordon, Muir and Foley, LLP

AIG; IDS; The Atlanta Casualty Insurance Co.; Blue Ridge Insurance Co.; Cannondale Corporation; Chicago Insurance; Chubb; CIGNA; CIRMA; CNA Insurance Companies; Coca-Cola Enterprises; Cranford and Company; CVCS; CVS; D-Tox, Inc.; The Dow Chemcial Co.; Dow Corning Corporation; Emerson Electric Co.; Federal Insurance Co.; First State Insurance Co.; FIP Construction, Inc.; Fireman's Fund Insurance Cos.; Fleet Bank; Florist Mutual; Gallagher Bassetts Services; Gilbane Building Co.; Gulf Insurance Co.; Hanover Insurance Co.; Hertz Corp.; Kemper Insurance Co.; Lancer Claims, Inc.; Lawyers Protection Plan; Liberty Mutual Insurance Co.; Markel Insurance Co.; May Department Stores Co.; Metlife Home and Auto; Middlesex Mutual Insurance Co.; Montagno Construction Co., Inc.; National Car Rental Systems, Inc.; National Union; Nationwide Insurance Co.; Nautilus Insurance Co.; Peerless Insurance Co.; Penske Trucking Leasing Co. LLP; People's Bank; PneumoAbex Corporation; Professional Medical Insurance Co.; Progressive Casualty Co.; Providence Washington Group Insurance Co.; Quincy Mutual; Rite Aid, Inc.; Riverfront Recapture, Inc.; RSKCO; Safeco Insurance; Security Insurance of Hartford; Shelby Insurance Group; Shepard Steel Co., Inc.; Shoprite Supermarkets; Sterling Risk Services; TIG Specialty; Titan Mechanical Contractors, Inc.; Transamerica Insurance Co.; Travelers Insurance Co.; Unistress Corp.; United Rentals, Inc.; United National Insurance Co.; University of Connecticut; Utica Mutual Insurance Co.; Wallgreen's Pharmacy; Western Surety; Westport Insurance Co.; W.E. O'Neil Construction Co.; Worcester Mutual Insurance Co.; Zurich American.