U.S. Oil & Refining Co.

Operational Divisions

The Company has three operating divisions. These are Manufacturing, Commercial, and Finance and Accounting. A brief description of each division follows:

U.S. Oil Refinery

Manufacturing Division

The Manufacturing Division is the largest division of the Company. Its employees are responsible for the safe and efficient operation of the refinery in compliance with all company policies and applicable federal, state and local laws and regulations.

The Division consists of the following operational departments: Operations, Maintenance and Construction, and Laboratory Services. The Manufacturing Division is also responsible for support functions that includes economics and planning, computer services, engineering, project management, environmental, health and safety, distribution, and purchasing

Commercial Division

The commercial team is charged with the acquisition of crudes and feedstocks used in the refinery, as well as the ultimate sale of the products produced by the Refinery. The commercial division consists of two distinct lines of business; Commercial Marketing and Asphalt Marketing.

Finance and Accounting Division

This division's responsibilities include all of the financial aspects of the Company's business, ranging from liaison with the financial community to the traditional treasury and controller functions typically found in a privately held corporation.