Subsidiaries

HELM DÜNGEMITTEL GMBH	Nordkanalstr. 28 D-20097 Hamburg, Deutschland Tel. +49 / 40 / 2375 0 Fax +49 / 40 / 2375 1845 info@helmag.com
REPRESENTATIVE OFFICE HELM DÜNGEMITTEL GMBH ODESSA	Shevchenko Avenue 4D 3rd floor, Office 36 UA-Odessa 65058 Tel: +380 / 48 / 7762222 +380 / 48 / 7882501 Fax: +380 / 48 / 7761111 hdgod@odessa.ukrtel.net
HELM FERTILIZER GREAT BRITAIN LTD.	Suite A, The Exchange Station Parade GB - Harrogate North Yorkshire HG1 1TS Tel. +44 / 1423 / 5277 77 Fax +44 / 1423 / 5277 99 hfg@hfgb.co.uk
HELM ENGRAIS FRANCE S.A.R.L	Espace 21, Bât. 6 31, Place Ronde F - 92986 Paris La Défense Cedex Tel: 0033 1 55230670 Fax: 0033 1 55230679 helmengrais@helmfrance.fr
HELM FERTILIZER CORP	Suite 330 4042 Park Oaks Blvd. Tampa, Florida 33610, USA Tel. +1 / 813 / 6218846 Fax +1 / 813 / 6210763 mail@helmfert.com
HELM FERTILIZER TERMINAL INC.	P.O.Box 13404 1421 Channel Avenue Memphis, Tennessee 38113, USA Tel. +1 / 901 / 9483303 Fax +1 / 901 / 7742515 hftmem@aol.com
HELM FERTILIZER HELENA TERMINAL INC.	Helena Slackwater Harbor P.O.Box 2764 West Helena, Arkansas 72390, USA Tel. +1 / 870 / 3388177 Fax +1 / 870 / 3388130 HFHTHelena@wildblue.net