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EXHIBIT A <br />1. Alexander i Alexander. Alexander i Alexander has been <br />a consultant to CFSI Steel Corporation and may be a creditor of <br />CFSI Steel Corporation. LeBoeuf has provided legal advice to <br />Alexander i Alexander in connection with financial guaranty <br />matters unrelated to CFSI Steel Corporation or its subsidiaries. <br />2. Ameron. Inc. Ameron, Inc., is a customer of CFSI Steel <br />Corporation and may owe a receivable to CFSI. LeBoeuf has <br />provided insurance and litigation advice to Ameron in matters <br />unrelated to CFSI Steel Corporation or its subsidiaries. <br />3. Colorado Interstate Corporation. Colorado Interstate <br />Corporation supplies natural gas to CFSI Steel Corporation. <br />LeBoeuf has filed an industry brief in a regulatory (ratemaking) <br />matter currently in litigation unrelated to CFSI Steel <br />Corporation or its subsidiaries and, although Colorado Interstate <br />Corporation is not a client of LeHoeuf, it may share in the costs <br />of that brief. <br />4. Conoco. Inc. Conoco has been a vendor to CFSI Steel <br />Corporation and may be a creditor. LeBoeuf has provided advice <br />to Conoco in a matter unrelated to CFSI Steel Corporation or its <br />subsidiaries. <br />5. Corroon S Black. Corroon i Black acts as an insurance <br />broker for CFSI and is or may be a trade creditor. LeBoeuf has <br />performed insurance work for Corroon i Slack unrelated to CFSI <br />Steel Corporation or its subsidiaries. <br />6. Deloitte Haskins S Sells. Deloitte Haskins S Sells <br />have been independent auditors for CFSI Steel Corporation and its <br />subsidiaries. LeBoeuf has provided securities advice to Deloitte <br />Haskins i Sells in a matter unrelated to CFSI Steel Corporation <br />or its subsidiaries. <br />7. pow Chemical. Dow Chemical has been both a customer of <br />and a vendor to CFSI Steel Corporation. LeBoeuf has represented <br />the parent company o! Dow Chemical in an insurance matter <br />unrelated to CFSI Steel Corporation or its subsidiaries and Dow <br />Chemical in other matters unrelated to CFSI Steel Corporation and <br />its subsidiaries. <br />e. Equitable Life. Equitable Lite has filed an action <br />against CFiI Steel Corporation to resolve a dispute over <br />insurance premiums on employee life insurance policies, <br />Equitable holds approximately 5600,000 which CFSI Steel <br />Corporation claims Equitable cannot oflset against outstanding <br />premiums. LeBoeuf has represented Equitable in insurance, <br />financing, and regulatory matters unrelated to CFSI Steel <br />Corporation or its subsidiaries. <br />s ~CHIBIT <br />~{ - ~ <br />