Control Deficiencies

Following is a list of control deficiencies reported pursuant to Section 404 of Sarbanes-Oxley that concern environmental matters.* Click on the file date to view the SEC filing.

Company	Filing	Description	Date	Auditor	Stock Price
Energy Co. of Parana	20-F	Material weakness relating to environmental litigation	06/30/08	Deloitte	CPLE6
Movie Gallery, Inc.	10-K	Material weakness relating to asset retirement obligations under leases.	03/16/07	E&Y	MOVI
Hancock Fabrics	10-K	Material weakness relating to asset retirement obligations.	01/05/07	PWC	HKF
WHX Corp.	10-K	Material weaknesses relating to environmental remediation liability reserves and the valuation of long-lived assets for impairment purposes.	12/27/06	PWC	WXCP
PDC 2005-B Limited Partnership	10-K	Material weakness relating to asset retirement obligations.	09/08/06	KPMG
Petroleum Development Corp.	10-K	Material weakness relating to valuation of asset retirement obligations.	05/31/06	KPMG	PETD
USA Mobility	10-K	Material weakness resulting in an understatement of asset retirement obligations.	05/15/06	PWC	USMO
Ultra Petroleum	10-K	Material weakness resulting in an understatement of asset retirement obligations.	03/31/06	KPMG	UPL
Westmoreland Coal	10-K	Material weakness in controls over accounting for asset retirement obligations	03/31/06	KPMG	WLB
US Neurosurgical	10-K	Material weakness in controls over accounting for asset retirement obligations	03/30/06	Goodman	USNU
Millennium Chemicals Inc.	10-K	Material weakness in controls over accounting for contingencies	03/16/05	PWC	LYO
Clean Harbors, Inc.	10-K	Material weaknesses in internal controls relating to the documentation and the retention of documentation for environmental liabilities	03/15/04		CLHB

* This list may not include all reported control deficiencies related to environmental matters. If you aware of relevant reports not listed above, please let us know.

Internal Control

A "material weakness" is a reportable condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by errors or fraud in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Final Rule: Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports.

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