Company Name

Jurisdiction of Incorporation

ALG, Inc.

Delaware

Carpet Recycling of Georgia, Inc.

Georgia

CJC, Ltd.

Bermuda

CWB, Ltd.

Bermuda

DRS Holdings NV

FIISB, Inc.

Netherlands Antilles

Delaware

Fiber Industries, Inc.

Delaware

Fibres Finance BV

Netherlands

JCT, Ltd.

JRH Collections, Inc.

Bermuda

Delaware

Josdav, Inc.

Delaware

KRP, Ltd.

Bermuda

Materials Recovery of California, Inc.

MED Resins, Inc.

Massachusetts

Delaware

Middlewich Limited

Ireland

MRF, Inc.

Delaware

Pavebury, Ltd. d/b/a/ Wellman International Trading Ltd.

Ireland

Perma Clear East, Inc.

Delaware

Prince, Inc.

Delaware

Resins Finance BV

Netherlands

Shobara Limited

Ireland

Warehouse Associates, Inc.

South Carolina

Wellman BV

Netherlands

Wellman Exports V.I., Inc.

US Virgin Islands

Wellman Fibres Ltd.

United Kingdom

Wellman Finance CV

Netherlands

Wellman France Recyclage Sarl

France

Wellman International Handelsgesellschaft mbH

Germany

Wellman International Investments, Limited

Ireland

Wellman International Limited

Ireland

Wellman of Mississippi, Inc.

Delaware

Wellman PAC

New Jersey

Wellman PET Resins Europe BV

Netherlands

Wellman Polymers, Ltd.

United Kingdom

Wellman Resins LLC

Wellman Receivables Company LLC

Delaware

Delaware

Wellman Scholarship Foundation, Inc.

South Carolina

Wellman UK Holdings Ltd.

United Kingdom

Wellman Voluntary Employees Benefit Association

South Carolina