EXHIBIT B
ORGANIZATIONAL CHART SHOWING THE RELATIONSHIP OF EACH EWG OR FOREIGN UTILITY COMPANY TO ASSOCIATE COMPANIES IN THE HOLDING COMPANY SYSTEM
	Wisconsin Public Service Corporation
		WPS Leasing, Inc.
		Wisconsin Valley Improvement Company (26.9% ownership)
		Wisconsin River Power Company (50% ownership)
		WPS Investments, LLC (approximately 46% ownership)
			American Transmission Company LLC (approximately 19.8% ownership)
			Guardian Pipeline LLC (33 1/3% ownership)
		ATC Management Inc. (17.3% ownership)