Roberts & Associates, P.C.

Advance Auto Parts; Amsouth Bank; Accustaff, Inc.; Alabama Retail Co.; Allstate Insurance Co.; American Mining Insurance Co.; American Specialty Insurance; Anderson Trucking Co.; Associated General Contractors; Automobile Dealers Association Fund; Automotive Aftermarket Fund; Baldwin & Lyons; Bankers and Shippers Insurance Co.; Barber Dairies; Bellbottoms, Inc.; Bituminous Insurance Co.; Chubb Insurance Co.; Cincinnati Insurance Co.; Collins and Company; Constitution State Service Co. (Travelers); Covenant Administration; Crawford and Co.; Cuna Insurance Group; Cunningham Lindsey; Custard Insurance Adjusters; Dean Foods, Inc.; Dodson Insurance Group; EBSCO; Elks Lodge; Flagstar Services; GAB-Robins; GRE Insurance Group; Gallagher-Bassett; Goode Athletics; Great West Casualty Company, Inc.; Guide One Insurance Group; HCC Employers Services, Inc.; HFI, Inc.; Hardees; Harleysville Insurance Co.; Hilb, Rogal and Hamilton; Insurance and Adjusting Co.; ITT Hartford; Infinity Group; Insurance Claims Management; Insurance Link; Integon Indemnity Co.; Investors Insurance Group; Jefferson-Pilot Insurance Co.; John Deere Insurance Co.; Key Risk Insurance Co.; Krystal Co.; Labor Finders; Life Insurance Company of Georgia; Lowe's Companies; Markel Underwriters; Mayfield Dairy Farms; Northbrook Insurance Co.; North American Risk Services; Pavan, Inc.; Ogihara American Corporation; Preferred Employers; Protective Insurance Company; RaceTrac Petroleum; Randstad Staffing Services; Realm National; Reliance Insurance Co.; Russell Corp.; Safeco Insurance Co.; Sagamore Insurance Co.; Sedgwick James of Florida; Sentry Insurance Co.; Service Master; Southern Guaranty Insurance Co.; Southern Risk Services; Specialty Risk Services; Square D; St. Paul Fire and Marine Insurance Co.; State Claims Adjusters, Inc.; Stirling Cooke; Sunny King Auto Group; Taft Coal Co.; Temp Force, Inc.; The Merchants Company; Transport South, Inc.; Travel Centers of America; Trinity Industries; Unity Health Systems; Ward North America; Warrior Tractor & Equipment Co., Inc.; Westfield Companies; Williams Companies, Inc.; Workmans Auto; York-STB.

Compass Bank.