Subsidiaries-By Unit Listing

		•  Agri-Marine Products Unit    •  Textile Unit    •  Forest Products & General Merchandise Unit    •  Chemicals Unit    •  Helena Unit    •  Metals, Mineral Resources & Energy Unit    •  Transportation, Industrial Machinery & Information Business Unit    •  Plant, Utility & Infrastructure Unit    •  Finance, Logistics & New Business Unit Business Administration & Others Forest Products & General Merchandise Unit    BELTERRA CORPORATION    INTRAGRATED RESOURCES HOLDINGS, INC.    MARUBENI PULP & PAPER NORTH AMERICA.    Chemicals Unit    MARUBENI SPECIALTY CHEMICALS INC.    Helena Unit    HELENA CHEMICAL COMPANY    Transportation, Industrial Machinery & Information Business Unit    MARUBENI MOTOR HOLDINGS, INC.    ADVANTAGE FUNDING MANAGEMENT CO., INC.    Plant, Utility & Infrastructure Unit    MAC-ROX, INC.    MARCOP II, INC.    MARUBENI PLANT CONTRACTOR, INC.    TEKMATEX, INC.    Finance, Logistics & New Business Unit    COACTIV CAPITAL PARTNERS, LLC    MAC TRAILER LEASING, LLC    MARUBENI MONTREAL SPORTING CLUB CORPORATION    Business Administration & Others    MARUBENI CANADA LTD.
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