Irving Paper Saint John, New Brunswick -

Atlantic Packaging Products Scarborough, Ontario -

Perkins Papers - Cascades, Inc. Kingsley Falls, Quebec -          

Kruger, Inc. Montreal, Quebec -      

New England Organics Falmouth, Maine -    

Putney Paper Co., Inc. Putney, Vermont -

City Forest Corp. Ladysmith, Wisconsin -

Seaman Paper Company of Massachusetts Baldwinville, Massachusetts -  

Erving Industries Erving, Massachusetts -      

Marcal Paper Mills, Inc. Elmwood Park, New Jersey -