| 30TH STREET R & D PARK, INC. (V44231) | Secretary |
| LAKE COUNTY POWER RESOURCES, INC. (L37741) | Secretary |
| POWER ENGINEERING & CONSTRUCTION, INC. (P96000074431) | Secretary |
| PRIOR ENERGY CORPORATION (F01000006070) | Secretary |
| PRIOR INTRASTATE CORPORATION (F01000006071) | Secretary |
| SLA 75, LLC (L16000209661) | Secr |
| SUWANNEE GAS MARKETING, INC. (J91720) | Secretary |
| TECO CONSUMER HOLDINGS, INC. (P09000062750) | Secretary |
| TECO FIBER, INC. (P02000132971) | Secretary |
| TPS DELL OPERATIONS COMPANY (P01000077221) | Secretary |
| TPS GP, INC. (P00000099820) | Secretary |
| TPS HAMAKUA, INC. (P99000095331) | Secretary |
| TPS HOLDINGS, INC. (P94000039171) | Secretary |
| TPS MCADAMS OPERATIONS COMPANY (P01000077210) | Secretary |
| TPS OPERATIONS COMPANY (L37740) | Secretary |
| PEOPLES COGENERATION COMPANY (H57754) | Secretary |
| PEOPLES GAS COMPANY (161752) | Secretary |
| TECO CONSUMER VENTURES (P09000062753) | Secretary |
| TECO TRANSPORT CORPORATION (F52153) | Secretary |
| TPS CLEAN COAL, INC. (L37743) | Secretary |
| TPS GP II, INC. (P01000017983) | Secretary |
| TPS GUATEMALA ONE, INC. (P94000085082) | Secretary |
| TPS LP, INC. (P00000099822) | Secretary |
| TPS OPERATIONS HOLDING COMPANY (P01000077112) | Secretary |
| UTC II, INC. (P95000013223) | Secretary |
| CPSC, INC. (K99185) | Secretary |
| PASCO POWER GP, INC. (P97000042325) | Secretary |
| TECO POWER VENTURES, INC. (P00000099675) | Secretary |
| TPS ARIZONA OPERATIONS COMPANY (P01000025254) | Secretary |
| TPS FRONTERA OPERATIONS I, INC. (P02000093614) | Secretary |
| TPS FRONTERA OPERATIONS II, INC. (P02000097765) | Secretary |
| TWG MERCHANT, INC. (P04000072604) | Secretary |
| BGA SPECIAL PROJECT ONE, INC. (P97000032707) | Secretary |
| H POWER II, INC. (L58817) | Secretary |
| SOUTHSHORE RESIDENTIAL, INC. (P97000092687) | Secretary |
| TECO BARGE LINE, INC. (220947) | Secretary |
| TECO COMMERCE, INC. (P01000015897) | Secretary |
| TECO GAS SERVICES, INC. (J91266) | Secretary |
| TECO INVENTORY COMPANY (P94000079337) | Secretary |
| TECO SOLUTIONS, INC. (P00000074676) | Secretary |
| TECO STEVEDORING SERVICES, INC. (284777) | Secretary |
| TECO SYNFUEL ADMINISTRATION, LLC (L07000125196) | Secretary |
| TECO THERMAL SYSTEMS, INC. (P98000067186) | Secretary |
| TPS HAWAII, INC. (P99000095366) | Secretary |
| TPS HOLDINGS II, INC. (P01000011277) | Secretary |
| TPS LP II, INC. (P01000017986) | Secretary |
| TPS MATERIALS, INC. (P00000038276) | Secretary |
| H POWER I, INC. (L58819) | Secretary |
| PEOPLES SALES & SERVICE COMPANY (K50139) | Secretary |
| TECO ENERGY FOUNDATION, INC. (N01000008849) | Secretary |
| TECO INVESTMENTS, INC. (J70738) | Secretary |
| TECO OCEAN SHIPPING, INC. (220948) | Secretary |
| TECO PROPANE PROPERTIES, INC. (P00000009699) | Secretary |
| TECO TOWING COMPANY (G50108) | Secretary |
| TERMCO, INC. (J97378) | Secretary |
| TPS HAMAKUA LAND, INC. (P99000095338) | Secretary |
