Restatements

Following is a list of restatements reported to the SEC that concern environmental matters and/or asset retirement obligations.* Click on the file date to view the SEC filing.

Company	Filing	Description	Date	Auditor	Stock Price
General Motors	10-K	Restated financial statements for 2004 and 2005 to increase accrued liabilities for environmental operation and maintenance costs for certain environmental sites. Pre-tax earnings were decreased, through an increase to cost of sales, by $1.4 million ($0.9 million after tax) and $4.9 million ($3.2 million after tax) in 2005 and 2004, respectively, and retained earnings at January 1, 2004 was decreased by $32.2 million.	03/15/07	Deloitte	GM
South Texas Oil Company	10-KSB/A	Restated financial statements for 2004 - 2005 to record asset retirement obligations of $480,492 and related accretion of $27,354.	06/14/07	Larry O'Donnell, CPA, P.C.	STXX
Telephone & Data Systems Inc.	10-K/A	Reclassification of improperly classified ARO liabilities and assets.	02/23/07	PWC	TDS
Hancock Fabrics	10-K	Restated financial statements for 2003 - 2005 to record asset retirement obligations of $383,000 for removal of signage at leased properties.	01/05/07	PWC	HKF
PDC 2004-A Limited Partnership	10-K	Restated financial statements for 2004 to record asset retirement obligations of $136,919 assumed in connection with development activities and acquisitions.	12/21/06	KPMG
Wentworth Energy	10-KSB/A	Restated financial statements for 2005 to record an asset retirement obligation of $189,000 for the cost of plugging and abandoning wells acquired in 2005.	12/20/06	MacKay LLP	WNWG
USA Mobility	10-K	Restated financial statements for 2003 - 2005 to record $2.9 million in current liabilities and $5.4 million in long-term liabilities for AROs.	05/25/06	PWC	USMO
New Century Energy Corp.	10-KSB	Record $305,073 asset retirement obligation effective as of January 1, 2003	04/17/06	Malone & Bailey	NCEY
Goldspring Inc.	10-KSB	Reclassification of $453,786 in mine reclamation costs from FAS 143 to SOP 96-1.	04/14/06	Jewett, Schwartz, & Assoc.	GSPG
Baseline Oil & Gas	10-KSB	Increase of $611,685 in asset retirement obligations for period ended December 31, 2004.	03/31/06	Malone & Bailey	BOGA
US Neurosurgical	10-K/A	Restatement to reflect the cumulative effect of adopting FAS143 in the statement of operations for the year ended December 31, 2003, rather than reflecting it directly within retained earnings.	03/09/06	Goodman	USNU
Millennium Chemicals Inc.	10-K	Increase of $52 million in its recorded liabilities for environmental remediation	03/16/05	PWC	LYO
Waste Management, Inc.	10-K	Adjustments for environmental and closure/post-closure costs and reserves ($173 million), purchase accounting related to remediation reserves ($128 million), and asset impairment losses ($214 million)	03/30/98		WMI

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

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