Air Products and Chemicals, Inc.

Airco Industrial Gases

Alcan Aluminum

AK  Steel Company     

Best Buy Company, Inc.

Bethlehem Steel

CF&I Steel, LP

Cimarex Energy Company

Climax Molybdenum Company

Connecticut Industrial Energy Consumers

Cripple Creek and Victor Gold Mining Company

Duquesne Industrial Intervenors

Florida Industrial Power Users Group

Gallatin Steel

General Electric Company

Holcim (US) Inc.

J. C. Penney Company, Inc.

Kentucky Industrial Utility Customers, Inc.

Kimberly-Clark Company

Kroger Company

Large Power Industrial Intervenors (MN)

Lloyds of London Syndicates

Lowe’s Companies, Inc.

Macy’s, Inc.

Maryland Industrial Group

Met –Ed Industrial Energy Users Group

Multiple Intervenors (New York)

Ohio Energy Group

Ohio Manufacturers Association

Old Dominion Committee for Fair Utility Rates

Penelec Industrial Customer Alliance

Philadelphia Area Industrial Energy Users Group

PPL Industrial Customer Alliance

South Florida Hospital and Healthcare                     

Association

Target Corporation

The Virginia Committee for Fair Utility Rates               

Wal-Mart Stores, Inc.

West Penn Power Industrial Intervenors

West Virginia Energy Users Group

Westvaco Corporation

Wisconsin Industrial Energy Group

Cities in AEP Texas Central Company’s Service Territory

Cities in AEP Texas North Company’s Service Territory

Cities in Texas-New Mexico Power Company’s Service Territory

City of Las Cruces, New Mexico

Delaware Public Service Commission Staff

Georgia Public Service Commission Staff

Gulf Coast Coalition of Cities

Internal Revenue Service

Kentucky Attorney General's Office, Division of Consumer Protection

Louisiana Public Service Commission and Staff

Maine Office of Public Advocate

New Mexico Public Service Commission Staff

New York State Energy Office

Office of Public Utility Counsel (Texas)

City of Green Cove Springs Utilities

Clay County Electric Cooperative

Lee County Electric Cooperative

Marietta Power (Municipal Electric Utility)

Talquin Electric Power Cooperative