Boise Inc. (de)

Boise Marketing Services, Inc

Boise National Leasing, Inc. (9/8/86 Withdrew)

Boise Packaging & Newsprint, L.L.C

Boise Paper Holdings, L.L.C

Boise Paper Holdings, L.L.C.

Boise White Paper, L.L.C

Boise White Paper, L.L.C

Building Materials Holding Corporation

Cagnor Homes, Inc

Cambridge Management Company, Inc

Canfor U.S.A. Corporation

Cashflow Depot, Inc

Catalytic Industrial Maintenance Co., Inc

CDI Affiliated Services, Inc.

Chemdex, Inc

Chopra-Abbotts Bridge Llc

Clan Scott Society, Inc

Command Insurance Managers, Inc

Commercial Lending Corporation