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COLOWYO COAL COMPANY L.P. <br />OWNERSHIP AND CONTROL INFORMATION <br />Name: Colowyo Coal Company L.P. <br />Address: 5731 State Highway 13 <br />Meeker, CO 81641 <br />FEIN: 84- 0705078 <br />Date & Place <br />Incorporated: August 6, 1993; Delaware <br />Colowyo Coal Company L.P. ( "Colowyo Coal ") is a limited partnership between two wholly <br />owned subsidiaries of Western Fuels - Colorado. Its General Partner and Manager is Axial Basin <br />Coal Company, which holds a 20% partnership interest in Colowyo Coal. The remaining 80% <br />partnership interest in Colowyo Coal is held by Taylor Creek Holding Company. <br />Name: Axial Basin Coal Company <br />Address: 5731 State Highway 13 <br />Meeker, CO 81641 <br />FEIN: 87- 0522903 <br />Date & Place <br />Incorporated: April 19,1994; Delaware <br />Axial Basin Coal Company is a wholly owned subsidiary of: <br />Name: Western Fuels — Colorado, LLC <br />Address: 1100 W. 116th Avenue <br />Westminster, CO 80234 <br />FEIN: 84- 1195998 <br />Date & Place <br />Incorporated: January 9, 1994; Colorado <br />Name: Taylor Creek Holding Company <br />Address: 5731 State Highway 13 <br />Meeker, CO 81641 <br />FEIN: 20- 5501495 <br />Date & Place <br />Incorporated: June 9, 2006; Delaware <br />Exhibit 2 -3 Revision Date: 10/26/11 <br />Revision No.: MR -113 <br />