Danielson Holding Corporation (DHC) is a holding company with separate subsidiaries offering integrated marine transportation and services and insurance products. The Company is engaged in the marine transportation and services business through its indirect subsidiaries, American Commercial Lines, LLC (ACL) and related entities. DHC is also engaged in insurance operations through its indirect subsidiaries, National American Insurance Company of California (NAICC) and related entities. In January 2003, ACL filed a petition for protection under Chapter 11 of the United States Bankruptcy Code. Included in the filing are ACLs Parent American Commercial Lines Holdings LLC, American Commercial Barge Line LLC, Jeffboat LLC, Louisiana Dock Company LLC and 10 other United States subsidiaries.