SAFETY, HEALTH AND LOSS PREVENTION POLICY

January 1, 2005

Corona Steel, Inc and Employees are committed to protecting the occupational health and well-being of each employee and to conserve property from loss. Safe practices and a healthful workplace are consistent with efficient operations that produce a high-quality product. Our CORE VALUE of SAFE PRODUCTION is sustainable only through an acceptance of ZERO TOLERANCE FOR RISK. This means everyone doing every job the right way, the safe way every time.

In fulfilling this commitment, we shall use our best and continuous efforts to maintain a safe and healthful work environment in accordance with sound industry practices and government requirements. We shall strive to eliminate hazards that might result in personal injuries, fires, security losses or damage to property by providing the necessary training, encouragement, resources, and accountability. Occupational illness prevention shall be accomplished through appropriate industrial hygiene and occupational medical programs, including engineering controls, employee monitoring, health testing, and education.

Safety, occupational health, and loss prevention are the responsibility of management and all employees. Elimination of loss and occupational illnesses can only be achieved through the active participation of all employees. It is also the responsibility of management and all employees to identify and correct incidents or conditions with potential for an unsafe or unhealthful workplace, including near-miss incidents. The Safety Department shall assist management in monitoring and implementing this policy.

Our success in this area is primarily dependent on individual attitudes, practices, accountability and a true problem solving approach with our growing client base. We work very closely with our Approach Management Retro group managers as well as the Labor and Industries consultation department. Constant planning, personal awareness, attention to detail, and a spirit of cooperation and positive thinking are essential to achieve our stated safety and health goals. Performance will be continuously measured and periodically evaluated to determine areas requiring improvement.

Every employee must join in a personal commitment to safety, occupational health, and loss prevention in all of our activities.

Marc Paulsen
Vice President
Chief Operations Officer