United States

| Industrial Lubricants |
PANOLIN AMERICA INC. |
Universal Lubricants, Inc. |
Advanced Lubrication Specialties |
Hydraquip Distribution, Inc. |
| 2-Wheel Lubricants |
RESANSIL Inc. |

| Industrial Lubricants |
PANOLIN AMERICA INC. |
Universal Lubricants, Inc. |
Advanced Lubrication Specialties |
Hydraquip Distribution, Inc. |
| 2-Wheel Lubricants |
RESANSIL Inc. |