Exhibit 8.1

List of Subsidiaries of Mitsui & Co., Ltd.

Registered Name	Jurisdiction of Incorporation
MITSUI ARGENTINA S.A.	ARGENTINA
MITSUI & CO. (AUSTRALIA) LTD.	AUSTRALIA
MITSUI & CO. FINANCIAL SERVICES (AUSTRALIA)	AUSTRALIA
MITSUI COAL HOLDINGS PTY. LTD.	AUSTRALIA
MITSUI E&P AUSTRALIA PTY LIMITED	AUSTRALIA
MITSUI IRON ORE DEVELOPMENT PTY. LTD.	AUSTRALIA
MITSUI PLANTATION DEVELOPMENT PTY. LTD.	AUSTRALIA
MITSUI POWER INVESTMENT PTY LTD	AUSTRALIA
MITSUI-ITOCHU IRON PTY. LTD.	AUSTRALIA
MITTWELL ENERGY RESOURCES PTY., LTD.	AUSTRALIA
NOVUS NUTRITION PTY. LTD.	AUSTRALIA
SHARK BAY SALT PYT LTD	AUSTRALIA
WANDOO PETROLEUM PTY LTD	AUSTRALIA
MITSUI & CO. (MIDDLE EAST) B.S.C.(C)	BAHRAIN
MITSUI AGRI SCIENCE INTERNATIONAL SA NV	BELGIUM
MITSUI AND CO. BENELUX S.A./N.V.	BELGIUM
BAY MARITIME LIMITED	BERMUDA
LPG TRANSPORT SERVICE LTD.	BERMUDA
FERTILIZANTES MITSUI S.A. INDUSTRIA E COMERCIO	BRAZIL
MBK-FURUKAWA SISTEMAS S.A.	BRAZIL
MITSUI ALIMENTOS LTDA.	BRAZIL
MITSUI BRASILEIRA IMPORTACAO E EXPORTACAO S.A.	BRAZIL
MRC SERVICOS FERROVIARIOS AMERICA LATINA	BRAZIL
MRC SERVICOS FERROVIARIOS PARTICIPACOES LTDA.	BRAZIL
TRI-NET LOGISTICA BRASIL LTDA.	BRAZIL
CRAYFIELD ENTERPRISE LIMITED	BRITISH VIRGIN ISLANDS
ROUND GROUP LIMITED	BRITISH VIRGIN ISLANDS
WING GLORY LIMITED	BRITISH VIRGIN ISLANDS
MITSUI POWER PROJECTS LLC	BULGARIA
ARGO SALES LTD.	CANADA
FRASER WHARVES LTD.	CANADA
MIT POWER CANADA INVESTMENT INC.	CANADA
MIT POWER CANADA LP INC.	CANADA
MITSUI & CO. (CANADA) LTD.	CANADA
MITSUI AUTO STEEL CANADA INC.	CANADA
TRANSFREIGHT INC.	CANADA
TRANSFREIGHT INTEGRATED LOGISTICS INC.	CANADA
JVP FUND CAYMAN, LTD	CAYMAN ISLANDS
MITSUI BUSSAN GOLD INVESTMENT (CAYMAN) LIMITED	CAYMAN ISLANDS
STELLAR PACIFIC MARITIME CORP.	CAYMAN ISLANDS
CERTIS CHILE LIMITADA	CHILE
MITSUI BUSSAN INVERSIONES LIMITADA	CHILE
MITSUI CHILE LTDA.	CHILE
TOYOTA CHILE S.A.	CHILE
MITSUI DE COLOMBIA S.A.	COLOMBIA
MITSUI & CO. FRANCE S.A.S.	FRANCE
MBK ADDITIVES TECHNOLOGY	GERMANY

1

Registered Name	Jurisdiction of Incorporation
MITSUI & CO. DEUTSCHLAND GMBH	GERMANY
MITSUI MACHINE TOOL EUROPE GMBH	GERMANY
TRI-NET LOGISTICS (EUROPE) GMBH	GERMANY
AK & M TRADING CO., LTD.	HONG KONG
ALTA MODA INTERNATIONAL LIMITED	HONG KONG
BUONGIORNO (HONG KONG) LIMITED	HONG KONG
GLOBAL RIGHT HOLDINGS LIMITED	HONG KONG
MITSUI & CO. (HONG KONG) LTD.	HONG KONG
MITSUI & CO., (CHINA) AUTO INVESTMENT CO.,	HONG KONG
MITSUI BUSSAN PRECIOUS METALS (HONG KONG) LIMITED	HONG KONG
MITSUI E-FILM (HONG KONG) MFG. CO., LIMITED	HONG KONG
MITSUI ELECTRONICS SCM (CHINA) CO., LTD	HONG KONG
MITSUI OIL (ASIA) HONG KONG LTD.	HONG KONG
MITSUI & CO. INDIA PVT. LTD.	INDIA
SESA GOA LIMITED	INDIA
TRANSYSTEM LOGISTICS INTERNATIONAL PRV LTD	INDIA
P.T. BUSSAN AUTO FINANCE	INDONESIA
P.T. KALTIM PASIFIK AMONIAK	INDONESIA
P.T. MITSUI INDONESIA	INDONESIA
P.T. PRO-INTERCONTINENTAL TERMINALS INDON	INDONESIA
MITSUI & CO., IRAN LTD.	IRAN
MITSUI & CO. ITALIA S.P.A.	ITALY
ASASHI TRADING CO., LTD	JAPAN
ASIA INVESTMENT FUND	JAPAN
BETA-CHEM, INC	JAPAN
BLUE SKY INVESTMENT CO., LTD.	JAPAN
BUSSAN ASSET MANAGEMENT CO., LTD.	JAPAN
BUSSAN BIOTECH	JAPAN
BUSSAN CAPITAL CORP.	JAPAN
BUSSAN CHEM CO. LTD	JAPAN
BUSSAN FRESH CO,. LTD	JAPAN
BUSSAN GRAFTON CO. LTD.	JAPAN
BUSSAN INVESTMENT MANAGEMENT CORP.	JAPAN
BUSSAN LOGISTICS SOLUTIONS CO., LTD	JAPAN
BUSSAN NANOTECH RESEARCH INSTITUTE INC.	JAPAN
BUSSAN NETWORKS, LTD.	JAPAN
BUSSAN PACKAGE SERVICE CO., LTD	JAPAN
BUSSAN PENET CO., LTD.	JAPAN
BUSSAN REAL ESTATE DEVELOPMENT CO., LTD.	JAPAN
BUSSAN RICE & PRODUCTS, INC.	JAPAN
BUSSAN SERVICE CO., LTD	JAPAN
BUSSAN SUMISHO CARBON ENERGY CO., LTD.	JAPAN
CABLENET SAITAMA CO., LTD.	JAPAN
CANVAS CAFE CORPORATION	JAPAN
CHITA FUTO KAISHA L.T.D.	JAPAN
CLEAN ENERGY SERVICE CO., LTD	JAPAN
COFCO LTD	JAPAN
CORPORATE DEVELOPMENT FUND	JAPAN
COSMO TEXTILE CO., LTD.	JAPAN
DAI-ICHI BROILER CO., LTD.	JAPAN
DAIICHI TANKER CO., LTD.	JAPAN

2

Registered Name	Jurisdiction of Incorporation
DAITO CHEMICAL CO., LTD.	JAPAN
FUJI STEEL PRODUCTS CO., LTD	JAPAN
FUJISAKU	JAPAN
GORDEX CORPORATION.	JAPAN
HANAE MORI ASSOCIATES CO., LTD.	JAPAN
HINO CABLE TV INC.	JAPAN
HOKUSHUREN COMPANY LIMITED	JAPAN
HYPOR JAPAN COMPANY LIMITED	JAPAN
INDONESIA FUEL OIL CAPITAL CO., LTD.	JAPAN
INOUEKI CO. LTD	JAPAN
JAPAN ALTERNATIVE INVESTMENT CO.	JAPAN
JAPAN-ARABIA METHANOL COMPANY LTD.	JAPAN
JPK	JAPAN
K.K ICHIREI	JAPAN
K.K SUNNET	JAPAN
K.K. EDOVI	JAPAN
KEIYO TOSHI SERVICE CO., LTD.	JAPAN
KIDS STATION INC.	JAPAN
KINOSHITA & CO., LTD.	JAPAN
KINOSIGE CO., LTD.	JAPAN
KOKUSAI OIL & CHEMICAL CO., LTD.	JAPAN
KONANFUTO CO., LTD.	JAPAN
KYOGI WAREHOUSE CO., LTD.	JAPAN
KYUUSYUU KOUGYOU	JAPAN
LEISURE ELECTRONICS TECHNOLOGY CO., LTD.	JAPAN
LICENSE ONLINE, LTD.	JAPAN
LINKSHARE JAPAN, K.K.	JAPAN
MBK NAGOYA KOZAI CENTER	JAPAN
MBK PROJECT HOLDINGS LTD.	JAPAN
MBK RAIL FINANCE CORPORATION	JAPAN
MITSUI & CO. ASUKA INVESTMENTS LTD.	JAPAN
MITSUI & CO. FINACIAL SERVICES LTD.	JAPAN
MITSUI & CO. METALS LTD.	JAPAN
MITSUI & CO. PETROLEUM LTD.	JAPAN
MITSUI & CO. POWER SYSTEMS CORPORATION	JAPAN
MITSUI & CO. VIXIA INC.	JAPAN
MITSUI & CO., LOGISTICS PARTNERS LTD.	JAPAN
MITSUI & CO., PRINCIPAL INVESTMENTS LTD.	JAPAN
MITSUI & CO. STAINLESS AND SPECIAL STEEL	JAPAN
MITSUI BUSSAN AEROSPACE CO., LTD.	JAPAN
MITSUI BUSSAN AGRO BUSINESS CO., LTD.	JAPAN
MITSUI BUSSAN AUTOMOTIVE INC.	JAPAN
MITSUI BUSSAN CONSTRUCTION MATERIALS CO., LTD.	JAPAN
MITSUI BUSSAN ENERGY BUTSURYU CO., LTD.	JAPAN
MITSUI BUSSAN FORESTRY CO., LTD.	JAPAN
MITSUI BUSSAN FUTURES LTD.	JAPAN
MITSUI BUSSAN GENERAL SERVICE, CO., LTD.	JAPAN
MITSUI BUSSAN HOUSE-TECHNO, INC.	JAPAN
MITSUI BUSSAN HUMAN RESOURCES CORPORATION	JAPAN
MITSUI BUSSAN INTER-FASHION LTD.	JAPAN
MITSUI BUSSAN LOGISTICS MANAGEMENT CO., LTD.	JAPAN

3

Registered Name	Jurisdiction of Incorporation
MITSUI BUSSAN MARKETING CO., LTD.	JAPAN
MITSUI BUSSAN METALS SALES CO., LTD.	JAPAN
MITSUI BUSSAN PLANT & PROJECT CORP.	JAPAN
MITSUI BUSSAN PLASTICS CO., LTD	JAPAN
MITSUI BUSSAN PLASTICS KANSAI CO., LTD.	JAPAN
MITSUI BUSSAN RAW MATERIALS DEVELOPMENT CORP.	JAPAN
MITSUI BUSSAN SECURE DIRECTIONS, INC.	JAPAN
MITSUI BUSSAN SOLVENT & COATING CO., LTD	JAPAN
MITSUI BUSSAN STEEL TRADE CO., LTD.	JAPAN
MITSUI BUSSAN TEXTILE	JAPAN
MITSUI BUSSAN TRADE SERVICES LTD.	JAPAN
MITSUI BUSSAN TRANSPORTATION SYSTEM CO., LTD	JAPAN
MITSUI BUSSAN WIRE SUPPLY CO., LTD	JAPAN
MITSUI ELECTRONICS INC.	JAPAN
MITSUI FOODS CO., LTD.	JAPAN
MITSUI KNOWLEDGE INDUSTRY CO., LTD.	JAPAN
MITSUI LIQUEFIED GAS CO., LTD.	JAPAN
MITSUI NORIN CO., LTD	JAPAN
MITSUI OIL CO., LTD.	JAPAN
MITSUIBUSSAN INSURANCE AND CONSULTING CO. LTD.	JAPAN
MITSUI-BUSSAN PLATE PROCESSING K.K	JAPAN
MKI NETWORK SOLUTIONS, LTD.	JAPAN
MMK CO., LTD.	JAPAN
MVC CORPORATION	JAPAN
MVC GLOBAL JAPAN FUND 1	JAPAN
MVC GLOBAL JAPAN FUND II	JAPAN
MVC GLOBAL JAPAN FUND III	JAPAN
NBI CORPORATION	JAPAN
NETMILE INC.	JAPAN
NEW MATERIAL SERVICE INC.	JAPAN
NEXTCOM K.K.	JAPAN
NIKKEN FINE CHEMICALS CO., LTD.	JAPAN
NIPPON TRADING CO., LTD.	JAPAN
NISSI CO., LTD	JAPAN
NITTA SHOJI	JAPAN
NITTO LOGISTICS CO., LTD.	JAPAN
OBARAKOGYO	JAPAN
OCC CORPORATION	JAPAN
ORIENT MARINE CO., LTD.	JAPAN
OVERSEAS PETROLEUM CORP.	JAPAN
PAITON POWER INVESTMENT CO., LTD.	JAPAN
PAUL STUART JAPAN INC.	JAPAN
QATAR LNG SERVICE AGENCY CO., LTD.	JAPAN
RENET AUTO AUCTION	JAPAN
RETAIL MANAGEMENT SERVICE CORPORATION	JAPAN
RETAIL SYSTEM SERVICE CO., LTD.	JAPAN
SAGAMIKO PICNIC-LAND CO., LTD.	JAPAN
SATOH STEEL PIPE CO.,LTD	JAPAN
SEIKEI STEEL TUBE CORP.	JAPAN
SHIN SANKO KOKAN	JAPAN
SINTSUDA CORPORATION	JAPAN

4

Registered Name	Jurisdiction of Incorporation
SUPERNET SOLUTIONS CORPORATION	JAPAN
SWING CO., LTD	JAPAN
TAKATSUKI DIE-CASTING CO., LTD.	JAPAN
TELEPARK CORP.	JAPAN
TOHO BUSSAN KAISHA, LTD.	JAPAN
TOMBO CAPITAL CORPORATION	JAPAN
TOSHIN SOKO KAISHA, LTD.	JAPAN
TOYO OFFICEMATION, INC.	JAPAN
TOYO SHIP MACHINERY CO., LTD.	JAPAN
TOYO WIRE LTD.	JAPAN
TOYOMARINE	JAPAN
TRIAS CO., LTD	JAPAN
TRI-NET (JAPAN) INC.	JAPAN
TSUTSUMITEKKOU	JAPAN
VENDOR SERVICE CO., LTD.	JAPAN
WANDOO OIL DEVELOPMENT CO., LTD.	JAPAN
WISDA COMPANY LIMITED	JAPAN
Y.K. LOGISTICS CORPORATION, LTD.	JAPAN
YADANA INVESTMENT JAPAN, LTD.	JAPAN
AL-ABAR AL-THALATH TRADING CO. W.L.L.	KUWAIT
CLIO MARINE INC.	LIBERIA
CM PACIFIC MARITIME CORPORATION	LIBERIA
F CORPORATION, LTD.	LIBERIA
LEPTA SHIPPING CO., LTD.	LIBERIA
INTERCONTINENTAL TERMINALS (M) SDN.	MALAYSIA
MITSUI & CO., TRANSPORTATION SYSTEMS ASIA	MALAYSIA
MITSUI POWER PD (M) SDN. BHD.	MALAYSIA
HOTELERIA Y SERVICIOS PETROLEROS, S.A.	MEXICO
INGENIERIA Y CONSTRUCCION DE VALLADOLID	MEXICO
MITSUI DE MEXICO, S. DE R.L. DE C.V.	MEXICO
CACTUS ENERGY INVESTMENT B.V.	NETHERLANDS
EURO CHILENA COPPER B.V.	NETHERLANDS
EURO-MIT STAAL B.V.	NETHERLANDS
JAPAN COLLAHUASI RESOURCES B.V.	NETHERLANDS
MCM FOODS B.V.	NETHERLANDS
MITSUI & CO. (E&P) B.V.	NETHERLANDS
MITSUI & CO. INTERNATIONAL (EUROPE) B.V.	NETHERLANDS
MITSUI AUTOMOTIVE EUROPE B.V.	NETHERLANDS
MITSUI AUTOMOTIVE INVESTMENT B.V.	NETHERLANDS
MITSUI E&P MIDDLE EAST B.V.	NETHERLANDS
MITSUI GAS DEVELOPMENT QATAR B.V.	NETHERLANDS
MITSUI LNG NEDERLAND B.V.	NETHERLANDS
MITSUI RAIL CAPITAL EUROPE B.V.	NETHERLANDS
MITSUI SAKHALIN HOLDINGS B.V.	NETHERLANDS
PLALLOY MTD B.V.	NETHERLANDS
MITSUI & CO., (N.Z.) LTD.	NEW ZEALAND
MITSUI E&P NEW ZEALAND LIMITED	NEW ZEALAND
MBK NIGERIA LTD.	NIGERIA
MITSUI & CO. NORWAY AS.	NORWAY
M.I. HOLDING S.A.	PANAMA
SANHA FPSO INC.	PANAMA

5

Registered Name	Jurisdiction of Incorporation
TRI-ROCK NAVIGATION, S.A.	PANAMA
INTERNATIONAL LEASING CO.	PEOPLES’ REP. OF CHINA
MITSUI & CO. (CHINA) LTD.	PEOPLES’ REP. OF CHINA
MITSUI & CO. (CHINA) TRADING LTD.	PEOPLES’ REP. OF CHINA
MITSUI & CO. (DALIAN) LTD.	PEOPLES’ REP. OF CHINA
MITSUI & CO. (GUANGDONG) LTD.	PEOPLES’ REP. OF CHINA
MITSUI & CO. (GUANGZHOU) LTD.	PEOPLES’ REP. OF CHINA
MITSUI & CO. (QINGDAO) LTD.	PEOPLES’ REP. OF CHINA
MITSUI & CO. (SHANGHAI) LTD.	PEOPLES’ REP. OF CHINA
MITSUI & CO. (SHENZHEN) TRADING LTD.	PEOPLES’ REP. OF CHINA
MITSUI & CO. (TIANJIN) LTD.	PEOPLES’ REP. OF CHINA
MITSUI E-FILM (SUZHOU) MFG. CO., LTD.	PEOPLES’ REP. OF CHINA
MITSUI INTERNATIONAL LOGISTICS AND TRADE	PEOPLES’ REP. OF CHINA
MITSUI PLASTICS TRADING (SHANGHAI) CO., LTD	PEOPLES’ REP. OF CHINA
SHANGHAISANMING BUILDING MATERIALS CO. LTD	PEOPLES’ REP. OF CHINA
MITSUI AUTOMOTRIZ S.A.	PERU
MITSUI DEL PERU S.A.	PERU
MITSUI MAQUINARIAS PERU S.A.	PERU
MITSUI TRANSNET (PHILIPPINES) CORPORATION	PHILIPPINES
MITSUI PLASTIC POLSKA SPZOO	POLAND
MITSUI & CO. PORTUGAL LDA.	PORTUGAL
MCC LOGISTICS KOREA L.T.D	REPUBLIC OF KOREA
MITSUI & CO. KOREA LTD.	REPUBLIC OF KOREA
KOMEK MACHINERY LLC	RUSSIAN
MITSUI & CO. MOSCOW LIMITED LIABILITY COMP	RUSSIAN
GARDENIA SHIPPING CO. (PTE) LTD.	SINGAPORE
GARLAND SHIPPING PTE. LTD.	SINGAPORE
INSURANCE CO. OF TRINET ASIA PTE., LTD.	SINGAPORE
MEGASTEEL HOLDINGS PTE LTD.	SINGAPORE
MITSUI & CO., ASIA INVESTMENT LTD.	SINGAPORE
MITSUI ELECTRONICS ASIA PTE. LTD.	SINGAPORE
MITSUI OIL (ASIA) PTE. LTD.	SINGAPORE
REGENCY STEEL ASIA PTE LTD.	SINGAPORE
TRI-NET LOGISTICS (ASIA) PTE. LTD.	SINGAPORE
MITSUI & CO. SOUTHERN AFRICA (PTY) LTD.	SOUTH AFRICA
MITSUI MINERALS DEVELOPMENT SOUTH AFRICA	SOUTH AFRICA
MITSUI & CO. (TAIWAN) LTD.	TAIWAN
BAF (THAILAND) CO., LTD.	THAILAND
BANGKOK COIL CENTER CO., LTD.	THAILAND
MIT COM LTD.	THAILAND
MITSIAM BUSINESS DEVELOPMENT CO., LTD.	THAILAND
MITSIAM INTERNATIONAL LTD.	THAILAND
MITSIAM MOTORS CO., LTD.	THAILAND
MITSIAM PLASTICS CO., LTD.	THAILAND
MITSIAM TRI-NET LOGISTICS CO., LTD.	THAILAND
MITSUI & CO. (THAILAND) LTD.	THAILAND
MITSUI WATER HOLDINGS (THAILAND) LTD.	THAILAND
SATHORN CAPITAL CO., LTD.	THAILAND
THAILAND IRON WORKS PUBLIC COMPANY LIMITED	THAILAND
MITSUI & CO., (TURKEY) LTD.	TURKEY
ALUMINUM METALS & PRODUCTS CORP.	U. S. A.

6

Registered Name	Jurisdiction of Incorporation
BIOPRODUCTS INC.	U. S. A.
BUSSAN NEWPORT INC.	U. S. A.
CHAMPIONS PIPE & SUPPLY, INC.	U. S. A.
CHANNEL TERMINAL CORP.	U. S. A.
CORNERSTONE RESEARCH & DEVELOPMENT, INC.	U. S. A.
GINREI, INC.	U. S. A.
GLOBAL OCTANES HOLDING INC.	U. S. A.
HEXA AMERICAS, INC.	U. S. A.
HYDRO CAPITAL CORPORATION	U. S. A.
HYDRO INVESTMENT INC.	U. S. A.
ITM INVESTMENTS, INC.	U. S. A.
MB EMISSION TRADING, INC.	U. S. A.
MBK ALUMINIUM PRODUCTS INC.	U. S. A.
MBK AUTOMOTIVE AMERICAS, INC.	U. S. A.
MBK LAGUNA INC.	U. S. A.
MBK NEWPORT INC.	U. S. A.
MCD CAPITAL CORPORATION	U. S. A.
MCVP HOLDING, INC.	U. S. A.
MIT WIND POWER INC.	U. S. A.
MITALCO INC.	U. S. A.
MIT-DDM LTD.	U. S. A.
MITRIX, INC.	U. S. A.
MITSUI & CO. (U.S.A.), INC.	U. S. A.
MITSUI & CO. CAPITAL, INC.	U. S. A.
MITSUI & CO. CONSTRUCTION MACHINERY INVESTMENT, INC.	U. S. A.
MITSUI & CO. ENERGY DEVELOPMENT, INC.	U. S. A.
MITSUI & CO. PRECIOUS METALS, INC.	U. S. A.
MITSUI & CO. VENTURE PARTNERS II, LIMITED	U. S. A.
MITSUI & CO. VENTURE PARTNERS, INC.	U. S. A.
MITSUI AGRISCIENCE INTERNATIONAL, INC.	U. S. A.
MITSUI AUTOMOTIVE NORTH AMERICA INC.	U. S. A.
MITSUI BUSSAN LOGISTICS INC.	U. S. A.
MITSUI COMTEK CORP.	U. S. A.
MITSUI FOODS, INC.	U. S. A.
MITSUI INCUBASE CORPORATION	U. S. A.
MITSUI LIFESTYLE (U.S.A.), INC.	U. S. A.
MITSUI MACHINERY DISTRIBUTION INC.	U. S. A.
MITSUI PLASTICS INC.	U. S. A.
MITSUI RAIL CAPITAL HOLDINGS, INC.	U. S. A.
MITSUI STEEL HOLDINGS, INC.	U. S. A.
MITSUI STEEL, INC.	U. S. A.
MITSUI & CO. ALTERNATIVE INVESTMENT CORPORATION	U. S. A.
MPCD INC.	U. S. A.
MSB COPPER CORP.	U. S. A.
MUSA FINANCE INC.	U. S. A.
NOVUS INTERNATIONAL, INC.	U. S. A.
NUTRISCIENCE TECHNOLOGIES, INCORPORATED	U. S. A.
POLYPHENON E INTERNATIONAL, INC.	U. S. A.
PORTAC, INC.	U. S. A.
PRIME AVIATION CAPITAL	U. S. A.
RAW MATERIALS DEVELOPMENT CO., LTD.	U. S. A.

7

Registered Name	Jurisdiction of Incorporation
ROAD MACHINERY, LLC	U. S. A.
TOMBO AVIATION INC.	U. S. A.
TRIDENT GLOBAL WATER PARTNERS, LLC	U. S. A.
TRI-NET LOGISTICS MANAGEMENT, INC.	U. S. A.
TRINET RISK MANAGEMENT INVESTMENT CO., LTD	U. S. A.
TRIWELL INVESTMENT CORP.	U. S. A.
UNITED GRAIN CORP.	U. S. A.
WESTPORT PETROLEUM, INC.	U. S. A.
WILSEY FOODS, INC.	U. S. A.
MITSUI & CO., MIDDLE EAST LTD.	UNITED ARAB EMIRATES
COHEN & WILKS INTERNATIONAL LTD.	UNITED KINGDOM
EARLYGUARD LIMITED	UNITED KINGDOM
ENDEAVOUR RESOURCES LIMITED	UNITED KINGDOM
FINSIDER INTERNATIONAL COMPANY LIMITED	UNITED KINGDOM
MBK RAIL LINK FINANCE LTD.	UNITED KINGDOM
MBK REAL ESTATE EUROPE LIMITED	UNITED KINGDOM
MITSUI & CO. EUROPE PLC	UNITED KINGDOM
MITSUI & CO. UK PLC	UNITED KINGDOM
MITSUI & CO., ENERGY RISK MANAGEMENT LTD.	UNITED KINGDOM
MITSUI BUSSAN COMMODITIES LTD.	UNITED KINGDOM
MITSUI POWER VENTURES LIMITED	UNITED KINGDOM
NOTOYA FOODS LIMITED	UNITED KINGDOM
MITSUI DE VENEZUELA, C.A.	VENEZUELA

8