The following is a diagram illustrating the simplified structure of Superior, Superior LP and their principal subsidiaries as of March 10, 2009.

| (1) | Superior Plus LP and Superior General Partner Inc. indirectly own 99.9% and 0.1%, respectively, of Superior Energy Management Gas LP and Superior Energy Management Electricity LP. |
| (2) | Superior Plus US Holdings Inc., a Delaware Corporation, has wholly-owned subsidiaries through which ERCO Worldwide and Winroc conduct operations in the United States. |
| (3) | A corporation incorporated pursuant to the laws of Chile. |
| (4) | Except where otherwise noted, all corporations are incorporated pursuant to the laws of Canada and all limited partnerships have been formed pursuant to the laws of Ontario. |