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<PAGE> 1
EXHIBIT 22
LISTING OF SUBSIDIARIES OF THE REGISTRANT
<TABLE>
<CAPTION>
Subsidiary State of Incorporation
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<S> <C>
Geneva Steel LLC Delaware
Iron Ore Mines LLC (DEL) Delaware
Williams Farm LLC (DEL) Delaware
Vineyard Management Company (DEL) Delaware
Vineyard Iron Company (DEL) Delaware
CPICOR Management Company, LLC Delaware
</TABLE>
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