| J & F STONE LIGHTING & RADIO LTD |
| J C PENNEY CO INC |
| J J NEWBERRY CO |
| J K MOSSER LEATHER CORP |
| J L CASE CO |
| J L CLARK MANUFACTURING CO |
| J LYONS & CO LTD |
| J M SMUCKER CO |
| J P MORGAN & CO INC |
| J P STEVENS & CO INC |
| J RAY MCDERMOTT & CO INC |
| J W MAYS |
| J&L SPECIALTY STEEL INC |
| J. I. Case Co. |
| JABIL CIRCUIT INC |
| JACOBS ENGINEERING GROUP INC |
| JAMAICA WATER PROPERTIES INC |
| JAMAICA WATER SUPPLY CO |
| JAMES B BEAM DISTILLING CO |
| JAMES LEES & SONS CO |
| JAMES RIVER CORP OF VIRGINIA |
| JAMES TALCOTT INC |
| JANNOCK LTD |
| JARDEN CORP |
| JEFFERSON NATIONAL LIFE INSURANCE CO |
| JEFFERSON SMURFIT CORP |
| JEFFERSON-PILOT CORP |
| JENN-AIR CORP |
| JERRICO INC |
| JERROLD CORP |
| JERSEY CENTRAL POWER & LIGHT CO |
| JEWEL COS INC |
| JEWEL TEA CO INC |
| JFE HOLDINGS INC |
| JIFFY FOODS CORP |
| JIM WALTER CORP |
| JO-ANN STORES INC |
| JOHN DEERE CREDIT CORP |
| JOHN HANCOCK COS |
| JOHN HANCOCK FINANCIAL SERVICES INC |
| JOHN HANCOCK MUTUAL LIFE INSURANCE |
| JOHN MORRELL & CO |
| JOHN SUMMERS & SONS LTD |
| JOHNS-MANVILLE CORP |
| JOHNSON & JOHNSON |
| JOHNSON & PHILLIPS LTD |
| JOHNSON CONTROLS INC |
| JOHNSON MATTHEY PLC |
| JOHNSON PRODUCTS CO INC |
| JONATHAN LOGAN INC |