PACIFIC WOOD TREATING (PWT) IS AN OREGON CORPORATION DOING BUSINESS IN RIDGEFIELD, WASHINGTON. PWT'S PARENT COMPANY IS THE NIEDERMEYER-MARTIN COMPANY, ALSO AN OREGON CORPORATION. NIEDERMEYER-MARTIN DECLARED BANKRUPTCY CONCURRENTLY WITH PWT. THE PRESIDENT AND 100% SHAREHOLDER OF PWT, EDWARD NIEDERMEYER, HAS ALSO DECLARED CHAPTER 7 BANKRUPTCY, CASE #393-34353-P07. ALL THREE BANKRUPTCY CASES ARE IN THE BANKRUPTCY COURT FOR THE DISTRICT OF OREGON. PWT LISTS ITSELF AS BEING IN THE BUSINESS OF REMANUFACTURING OF HARDWOODS AND SOFTWOODS INTO VARIOUS PRODUCTS; TREATING OF POLES AND LUMBER IN ITS CHAPTER 11 PETITION. PWT LISTS ASSESTS OF $5,605,000 AND LIABILITIES OF $8,137,000. PWT'S FACILITY OPERATIONS CONSIST OF TREATING WOOD PRODUCTS WITH A VARIETY OF OIL-BASED TREATMENT SOLUTIONS CONTAINING VARIOUS HAZARDOUS CONSTITUENTS (AS DEFINED IN APPENDIX VIII TO 40 CFR PART 261), SUCH AS PENTACHLOROPHENAL ( PCP ), CREOSOTE, AND CCA (A COPPER, CHROMIUM AND ARSENIC MIXTURE). THESE HAZARDOUS CONSTITUENTS ARE ALSO HAZARDOUS SUBSTANCES AS LISTED IN 40 CFR SECTION 302.4. RELEASES OF THESE HAZARDOUS CONSTITUENTS OR SUBSTANCES HAS OCCURRED AT THE PWT FACILITY IN VARIOUS WAYS, INCLUDING DRIPPAGE OF TREATMENT SOLUTIONS ONTO THE GROUND, SPILLS OF GRANULAR PCP AND STORED WASTEWATERS ONTO THE GROUND, AND THE DISCHARGE AND/OR LEAKAGE OF WASTEWATERS,