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Exhibit P <br />SUBSURFACE OWNERS <br />Ruth Newlin Jackson <br />Duane Salisbury <br />William & Lucy Barnett <br />NE 33-18-49 % interest 80 acres <br />NE 33-18-49 '/< interest 40 acres <br />NE 33-18-49 '/. interest 40 acres <br />SURFACE OWNERS <br />William & Lucy Barnett <br />NE 33-18-49 160 acres <br />OWNER OF GRAVEL TO BE MINED <br />William & Lucy Barnett <br />