| 1 | BP PRODUCTS NORTH AMERICA, INC. | TEXAS CITY, TX | 37 | 772 | $36,169,000 |
| 2 | IMC FERTILIZER, INC. | STERLINGTON, LA | 3 | 252 | $9,799,552 |
| 3 | CITGO PETROLEUM CORPORATION-LCMC | SULPHUR, LA | 7 | 426 | $5,916,835 |
| 4 | ARCADIAN CORPORATION | LAKE CHARLES, LA | 4 | 161 | $5,085,530 |
| 5 | DAEHAN SOLUTION NEVADA, LLC. | FERNLEY, NV | 18 | 131 | $4,766,917 |
| 6 | IMPERIAL SUGAR COMPANY; IMPERIAL-SAVANNAH, L.P. | PORT WENTWORTH, GA | 3 | 158 | $4,063,600 |
| 7 | PHILLIPS 66 COMPANY,HOUSTON CHEMICAL COMPLEX | PASADENA, TX | 13 | 606 | $4,018,998 |
| 8 | THE GOODYEAR TIRE & RUBBER COMPANY | DANVILLE, VA | 35 | 258 | $3,621,993 |
| 9 | ARCO CHEMICAL CO | Channelview, TX | 10 | 364 | $3,481,300 |
| 10 | MDLG, INC. DBA PHENIX LUMBER CO. | PHENIX CITY, AL | 26 | 205 | $3,213,836 |
| 11 | MIRACAPO PIZZA COMPANY LLC DBA LITTLE LADY FOODS | GURNEE, IL | 2 | 32 | $3,102,849 |
| 12 | SHELL CHEMICAL COMPANY - DIV OF SHELL OIL COMPANY | BELPRE, OH | 4 | 60 | $3,023,125 |
| 13 | UNITED PARCEL SERVICE OF AMERICA, INC. | ATLANTA, GA | 14 | 3 | $3,001,300 |
| 14 | THOMAS BUILDERS OF VIRGINIA, INC. | LYNCHBURG, VA | 14 | 58 | $2,808,038 |
| 15 | C-P-C-G OKLAHOMA CITY PLANT-GENERAL MOTORS CORP. | OKLAHOMA CITY, OK | 2 | 61 | $2,780,000 |
| 16 | U.S. STEEL CORP. | FAIRLESS HILLS, PA | 10 | 355 | $2,772,255 |
| 17 | SUNFIELD, INC. | HEBRON, OH | 28 | 228 | $2,755,071 |
| 18 | JOON, LLC | CUSSETA, AL | 8 | 55 | $2,548,535 |
| 19 | BP PRODUCTS NORTH AMERICA, INC. | OREGON, OH | 2 | 47 | $2,540,000 |
| 20 | CINTAS CORPORATION | TULSA, OK | 3 | 46 | $2,494,044 |
| 21 | MAINE CONTRACT FARMING, LLC | TURNER, ME | 25 | 172 | $2,467,319 |
| 22 | TESORO PETROLEUM CORPORATION | ANACORTES, WA | 1 | 45 | $2,393,000 |
| 23 | AK STEEL CORPORATION | MIDDLETOWN, OH | 44 | 168 | $2,350,105 |
| 24 | DIDION MILLING, INC. | CAMBRIA, WI | 12 | 56 | $2,188,166 |
| 25 | SOUTHERN SCRAP MATERIALS COMPANY, INC. | BATON ROUGE, LA | 2 | 72 | $2,026,700 |
| 26 | IMPERIAL SUGAR COMPANY; IMPERIAL-SAVANNAH, L.P.: I | GRAMERCY, LA | 2 | 112 | $2,000,000 |
| 27 | FORD ELECTRONICS/REFRIGERATION | LANSDALE, PA | 2 | 17 | $1,950,000 |
| 28 | STARKIST SAMOA, INC. | PAGO PAGO, AS | 29 | 212 | $1,917,398 |
| 29 | WAGNER CONSTRUCTION | MINOT, ND | 2 | 19 | $1,871,730 |
| 30 | SAMSUNG GUAM INC. | TAMUNING, GU | 4 | 122 | $1,852,850 |
| 31 | CHEVRON U.S.A., INC. | RICHMOND, CA | 88 | 280 | $1,739,381 |
| 32 | NATIONAL BEEF PACKING CO. LP | Liberal, KS | 40 | 228 | $1,684,645 |
| 33 | PARAMOUNT BUILDERS | PAGO PAGO, AS | 65 | 109 | $1,657,776 |
| 34 | REPUBLIC STEEL CORP. | CANTON, OH | 67 | 166 | $1,651,339 |
| 35 | GREAT WHITE CONSTRUCTION, INC. | SAINT AUGUSTINE, FL | 3 | 15 | $1,650,459 |
| 36 | CONOCO, INC. | Westlake, LA | 9 | 62 | $1,593,060 |
| 37 | DAIMLER CHRYSLER CORPORATION | NEWARK, DE | 10 | 215 | $1,592,175 |
| 38 | ATLANTIC DRAIN SERVICE COMPANY, INCORPORATED | BOSTON, MA | 6 | 49 | $1,571,873 |
| 39 | GREAT LAKES TANK & VESSEL LLC | CLEVELAND, OH | 1 | 46 | $1,565,271 |
| 40 | NOX US, LLC | FOSTORIA, OH | 10 | 37 | $1,540,000 |
| 41 | BUDD CO | PHILADELPHIA, PA | 32 | 1,119 | $1,533,545 |
| 42 | FRASER PAPER LTD | MADAWASKA, ME | 24 | 407 | $1,527,610 |
| 43 | UNION CARBIDE CORPORATION | SEADRIFT, TX | 7 | 112 | $1,507,250 |
| 44 | PENNZOIL PRODUCTS COMPANY | ROUSEVILLE, PA | 7 | 38 | $1,505,680 |
| 45 | FORD POWER & UTILITIES GROUP | DEARBORN, MI | 3 | 17 | $1,501,000 |
| 46 | LOCKHEED AERONAUTICAL SYSTEMS CO. | BURBANK, CA | 3 | 490 | $1,500,420 |
| 47 | CES ENVIRONMENTAL SERVICES, INC. | HOUSTON, TX | 5 | 83 | $1,486,000 |
| 48 | TAYLOR FARMS NEW JERSEY INC. | SWEDESBORO, NJ | 7 | 31 | $1,475,648 |
| 49 | RAVENSWOOD ALUMINUM CORPORATION | RAVENSWOOD, WV | 26 | 288 | $1,475,310 |
| 50 | ASHLEY FURNITURE INDUSTRIES, INC. | ARCADIA, WI | 32 | 133 | $1,473,779 |
| 51 | FLORENCE HARDWOODS, LLC | FLORENCE, WI | 5 | 65 | $1,420,410 |
| 52 | ATLANTIC COAST UTILITIES, LLC, ADVANCED UTILITIES, INCORPORATED | BOSTON, MA | 2 | 32 | $1,350,884 |
| 53 | VTCU, CORP. | POCATELLO, ID | 11 | 206 | $1,350,036 |
| 54 | ALJ HOME IMPROVEMENT INC | SPRING VALLEY, NY | 1 | 12 | $1,343,363 |
| 55 | ZWANENBERG FOOD GROUP (USA), INC. | CINCINNATI, OH | 11 | 46 | $1,324,936 |
| 56 | THOMAS BUILDERS OF VIRGINIA, INC. | ROANOKE, VA | 8 | 16 | $1,318,389 |
| 57 | SINCLAIR WYOMING REFINING COMPANY | SINCLAIR, WY | 23 | 214 | $1,310,181 |
| 58 | CLARK OIL REFINING CORPORATION | BLUE ISLAND, IL | 6 | 82 | $1,258,488 |
| 59 | THOMAS BUILDERS OF VIRGINIA, INC. | DALEVILLE, VA | 6 | 18 | $1,251,755 |
| 60 | AB SPECIALTY SILICONES, LLC | WAUKEGAN, IL | 1 | 12 | $1,240,000 |
| 61 | SOUND CONSTRUCTION INC. | STAMFORD, CT | 1 | 11 | $1,224,798 |
| 62 | GENE T. JONES TIRE & BATTERY DISTRIBUTORS, INC. | BIRMINGHAM, AL | 4 | 108 | $1,220,300 |
| 63 | BLACK MAG LLC, DBA BMI & DBA BLACK MAG INDUSTRIES | COLEBROOK, NH | 1 | 59 | $1,218,500 |
| 64 | GENERAL ALUMINUM MFG. COMPANY | RAVENNA, OH | 6 | 27 | $1,218,217 |
| 65 | ALL-FEED PROCESSING AND PACKAGING, INC. | GALVA, IL | 20 | 125 | $1,165,875 |
| 66 | RHONE-POULENC, AG COMPANY, INC. | INSTITUTE, WV | 10 | 38 | $1,155,745 |
| 67 | THOMAS INDUSTRIAL COATINGS, INC. | KANSAS CITY, MO | 4 | 34 | $1,148,950 |
| 68 | E. SMALIS PAINTING COMPANY | TARENTUM, PA | 2 | 247 | $1,142,750 |
| 69 | SHAWN D. PURVIS | PORTLAND, ME | 1 | 11 | $1,116,476 |
| 70 | INTERNATIONAL PAPER CO. | Jay, ME | 41 | 353 | $1,095,246 |
| 71 | BASF CORPORATION - COATINGS AND COLORANTS DIVISION | CINCINNATI, OH | 4 | 137 | $1,062,850 |
| 72 | JOHN MORRELL & CO | Sioux Falls, SD | 49 | 163 | $1,051,616 |
| 73 | INTERSTATE LEAD CO INC | Leeds, AL | 13 | 251 | $1,032,200 |
| 74 | ADRIAN CONSTRUCTION GROUP LLC | FRANKLIN LAKES, NJ | 1 | 10 | $1,017,248 |
| 75 | SOUTHWARK METAL MFG. CO. | PHILADELPHIA, PA | 7 | 155 | $1,002,020 |
| 76 | O&G INDUSTRIES, INC, HEAVY /CIVIL POWER DIVISION | MIDDLETOWN, CT | 5 | 141 | $1,000,000 |
| 77 | FRAZER & JONES CO | Syracuse, NY | 4 | 32 | $990,186 |
| 78 | TOTAL SAFETY U.S., INC. | BENICIA, CA | 1 | 17 | $988,000 |
| 79 | BATH IRON WORKS | BATH, ME | 85 | 477 | $978,040 |
| 80 | BB FRAME LLC DBA FRAME Q LLC, AS SUCCESSOR TO FRAME Q LLC, AND JUAN QUEVEDO | CLIFFSIDE PARK, NJ | 2 | 14 | $926,448 |
| 81 | ALBRIGHT & WILSON AMERICAS, INC. | CHARLESTON, SC | 11 | 42 | $909,560 |
| 82 | TIMKENSTEEL CORPORATION | CANTON, OH | 27 | 64 | $904,386 |
| 83 | THOMAS BUILDERS OF VIRGINIA INC. | FOREST, VA | 14 | 58 | $887,939 |
| 84 | CF&I STEEL CORP | PUEBLO, CO | 46 | 174 | $884,288 |
| 85 | SEMINOLE EQUIPMENT, INC. | RICHMOND HILL, GA | 2 | 9 | $878,412 |
| 86 | THE AUTO STORE LLC | CAMDEN, NJ | 6 | 36 | $876,030 |
| 87 | VT HALTER MARINE, INC. | ESCATAWPA, MS | 3 | 33 | $861,475 |
| 88 | FRANKLIN SMELTING & REFINING | PHILADELPHIA, PA | 29 | 338 | $859,550 |
| 89 | TOMASCO MULCIBER,INC. | COLUMBUS, OH | 14 | 93 | $849,274 |
| 90 | PARTER MEDICAL PRODUCTS INC | CARSON, CA | 2 | 18 | $838,800 |
| 91 | FRASER SHIPYARDS INC | Superior, WI | 33 | 423 | $838,048 |
| 92 | DOWA THT AMERICA, INC. | BOWLING GREEN, OH | 5 | 59 | $834,978 |
| 93 | PIPING TECHNOLOGY AND PRODUCTS, INC. | HOUSTON, TX | 25 | 150 | $832,793 |
| 94 | HP PELZER AUTOMOTIVE SYSTEMS, INC. | THOMSON, GA | 16 | 109 | $831,143 |
| 95 | CHARM BUILDERS, LTD. | WHEELING, WV | 3 | 21 | $815,961 |
| 96 | YENKIN-MAJESTIC PAINT CORPORATION | COLUMBUS, OH | 21 | 146 | $814,179 |
| 97 | SOUTH DAKOTA WHEAT GROWERS ASSOCIATION | MCLAUGHLIN, SD | 1 | 29 | $812,000 |
| 98 | TUBE PRODUCTS, INC. | TROY, OH | 8 | 53 | $810,230 |
| 99 | IMPERIAL FOOD PRODUCTS, INC. | HAMLET, NC | 1 | 83 | $808,150 |
| 100 | MIDWEST METALLICS L.P. | SUMMITT, IL | 3 | 52 | $794,200 |