| BOISE COLLECTION L.L.C | 
                        L18000146475 | 
                        INACT | 
                    
                    
                        | BOISE COLLECTION, INC | 
                        P16000076640 | 
                        INACT | 
                    
                    
                        | BOISE ENTERPRISES, INC | 
                        P15000009183 | 
                        INACT | 
                    
                    
                        | BOISE GLOBAL TRUST & HOLDING, INC. | 
                        L89135 | 
                        INACT | 
                    
                    
                        | BOISE GREENHOUSE, LTD. | 
                        A05829 | 
                        INACT | 
                    
                    
                        | BOISE-GRIFFIN STEAMSHIP CO. OF FLORIDA, INC. | 
                        554637 | 
                        INACT | 
                    
                    
                        | BOISE GROUP CORP. | 
                        P14000078772 | 
                        InActive | 
                    
                    
                        | BOISE INTERNATIONAL, L.C. | 
                        L99000001082 | 
                        INACT | 
                    
                    
                        | BOISE LOGISTICS LLC | 
                        L21000484611 | 
                        INACT | 
                    
                    
                        | BOISE MARCO'S, LLC | 
                        L23000486960 | 
                        Active | 
                    
                    
                        | BOISE MARINE SOLAR & ELECTRICAL SYSTEMS LLC | 
                        L23000527992 | 
                        INACT | 
                    
                    
                        | BOISE MARKETING SERVICES, INC. | 
                        F98000006614 | 
                        INACT | 
                    
                    
                        | BOISE MEDICAL CENTER INC | 
                        P19000063714 | 
                        INACT | 
                    
                    
                        | BOISEN, INC. | 
                        P02000032894 | 
                        Active | 
                    
                    
                        | BOISE NATIONAL LEASING INC. | 
                        821357 | 
                        INACT | 
                    
                    
                        | BOIS ENTERPRISES, LLC. | 
                        L20000313088 | 
                        Active | 
                    
                    
                        | BOIS ENTERPRISES, INC. | 
                        P28168 | 
                        INACT | 
                    
                    
                        | BOIS ENTERTAINMENT GROUP LLC | 
                        L16000230651 | 
                        Active | 
                    
                    
                        | BOISE OCEAN, INC. | 
                        K84687 | 
                        INACT | 
                    
                    
                        | BOISE PACKAGING & NEWSPRINT, L.L.C. | 
                        M04000003845 | 
                        INACT |