EXHIBIT B

An organizational chart showing the relationship of each EWG or foreign utility company to associate companies in the holding-company system.

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*Backbone Windpower Holdings, LLC
					Backbone Mountain Windpower LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				FPL Energy Wind Funding Holdings, LLC
					FPL Energy Wind Funding, LLC
						FPL Energy Wind Financing, LLC
							FPL Energy American Wind Holdings, LLC
								*FPL Energy American Wind, LLC
									Badger Windpower, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				FPL Energy New York, LLC
					*FPL Energy Rockaway Peaking Facilities, LLC
						Bayswater Peaking Facility, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				Blythe Energy Acquisitions, LLC
					*FPL Energy Blythe, LLC
						Blythe Energy, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				FPL Energy Construction Funding Holdings LLC
					*FPL Energy Construction Funding LLC
						Calhoun Power Company I, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Delaware Mountain GP, LLC
				*FPL Energy Delaware Mountain LP, LLC
					Delaware Mountain Wind Farm, LP

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			*ESI Energy, LLC
				Diablo Winds, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*ESI LP, LLC
				ESI Doswell GP, LLC
					*Doswell I, LLC
						Doswell Limited Partnership

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*ESI Vansycle GP, Inc.
				*ESI Vansycle LP, Inc.
					ESI Vansycle Partners, L.P.

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*ESI California Holdings, Inc.
					FPL Energy Cabazon Wind, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Callahan Wind GP, LLC
				*FPL Energy Callahan Wind LP, LLC
					FPL Energy Callahan Wind, LP

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*ESI California Holdings, Inc.
					FPL Energy Green Power Wind, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				FPL Energy Wind Funding Holdings, LLC
					FPL Energy Wind Funding, LLC
						FPL Energy Wind Financing, LLC
							FPL Energy American Wind Holdings, LLC
								*FPL Energy American Wind, LLC
									FPL Energy Hancock County Wind, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			*FPL Energy Maine, Inc.
				FPL Energy Maine Hydro LLC
				FPL Energy Wyman LLC
				FPL Energy Wyman IV LLC (61.7831%)
				FPL Energy Mason LLC
				FPL Energy Maine Operating Services LLC
				FPL Energy Cape, LLC
				FPL Energy Spruce Point LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				FPL Energy Construction Funding Holdings LLC
					FPL Energy Construction Funding LLC
						*FPL Energy Marcus Hook LLC
							*FPL Energy MH700, LLC
								FPL Energy Marcus Hook, L.P.

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy MH50 GP, LLC
				*FPL Energy MH50 LP, LLC
					FPL Energy MH50, L.P.

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				ESI Northeast Energy LP, Inc.
					FPL Energy New Mexico Wind Holdings II, LLC
						FPL Energy New Mexico Wind II, LLC
							FPL Energy New Mexico Wind Financing, LLC
								*FPL Energy New Mexico Holdings, LLC
									FPL Energy New Mexico Wind, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			*ESI Energy, LLC
				FPL Energy North Dakota Wind, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			*ESI Energy, LLC
				FPL Energy Oklahoma Wind, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Pecos Wind I GP, LLC
				*FPL Energy Pecos Wind I LP, LLC
					FPL Energy Pecos Wind I, LP
				*FPL Energy Pecos Wind II GP, LLC
				*FPL Energy Pecos Wind II LP, LLC
					FPL Energy Pecos Wind II, LP

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			*ESI Energy, LLC
				FPL Energy Seabrook, LLC (88.2%)

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			*ESI Energy, LLC
				FPL Energy Sooner Wind, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			*ESI Energy, LLC
				FPL Energy South Dakota Wind, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Upton Wind I GP, LLC
				*FPL Energy Upton Wind I LP, LLC
					FPL Energy Upton Wind I, LP
				*FPL Energy Upton Wind II GP, LLC
				*FPL Energy Upton Wind II LP, LLC
					FPL Energy Upton Wind II, LP
				*FPL Energy Upton Wind III GP, LLC
				*FPL Energy Upton Wind III LP, LLC
					FPL Energy Upton Wind III, LP
				*FPL Energy Upton Wind IV GP, LLC
				*FPL Energy Upton Wind IV LP, LLC
					FPL Energy Upton Wind IV, LP

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Stateline Holdings, L.L.C.
					FPL Energy Vansycle L.L.C.

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			*ESI Energy, LLC
				FPL Energy Wyoming, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Forney GP, LLC
				*FPL Energy Forney LP, LLC
					FPLE Forney, L.P.
						MNM I LP, LLC
						MNM I, L.P.

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Gray County Wind, LLC
					Gray County Wind Energy, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				FPL Energy Wind Funding Holdings, LLC
					FPL Energy Wind Funding, LLC
						FPL Energy Wind Financing, LLC
							FPL Energy American Wind Holdings, LLC
								*FPL Energy American Wind, LLC
									Hawkeye Power Partners, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				FPL Energy Wind Funding Holdings, LLC
					FPL Energy Wind Funding, LLC
						FPL Energy Wind Financing, LLC
							FPL Energy American Wind Holdings, LLC
								*FPL Energy American Wind, LLC
									High Winds, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Indian Mesa GP, LLC
				*FPL Energy Indian Mesa LP, LLC
					Indian Mesa Wind Farm L.P.

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				FPL Energy New York, LLC
					*FPL Energy Rockaway Peaking Facilities, LLC
						Jamaica Bay Peaking Facility, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				FPL Energy Wind Funding Holdings, LLC
					FPL Energy Wind Funding, LLC
						FPL Energy Wind Financing, LLC
							FPL Energy American Wind Holdings, LLC
								*FPL Energy American Wind, LLC
									Lake Benton Power Partners II, LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Paris GP, Inc.
				*FPL Energy Paris LP, LLC
					Lamar Power Partners, L.P.
						INTEXCO I LP, LLC
						INTEXCO I, LP

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Pennsylvania Wind, LLC
					Meyersdale Windpower LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Pennsylvania Wind, LLC
					Mill Run Windpower LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				ESI Northeast Energy GP, Inc.
				ESI Northeast Energy LP, Inc.
					*Northeast Energy, LP
						*Northeast Energy, LLC
							North Jersey Energy Associates (50%)

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Pennsylvania Wind, LLC
					Pennsylvania Windfarms, Inc.

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				FPLE Rhode Island State Energy GP, Inc.
				FPLE Rhode Island State Energy LP, LLC
					**FPLE Rhode Island State Energy, L.P.

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				ESI LP, LLC
					*ESI Sky River Limited Partnership
					*FPL Energy Sky River Wind, LLC
				ESI California Holdings, Inc.
					ESI Sky River, Inc.
						*ESI Sky River Limited Partnership
						*FPL Energy Sky River Wind, LLC
							Sky River Partnership

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Pennsylvania Wind, LLC
					Somerset Windpower LLC

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				ESI LP, LLC
					*ESI VG Limited Partnership
					*FPL Energy VG Wind, LLC
				ESI Victory, Inc.
					*ESI VG Limited Partnership
					*FPL Energy VG Wind, LLC
						Victory Garden Phase IV Partnership

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				*FPL Energy Waymart GP, LLC
				*FPL Energy Waymart LP, LLC
					Waymart Wind Farm L.P.

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				FPL Energy Wind Funding Holdings, LLC
					FPL Energy Wind Funding, LLC
						FPL Energy Wind Financing, LLC
							FPL Energy American Wind Holdings, LLC
								FPL Energy American Wind, LLC
									*ESI West Texas Energy, Inc.
									*ESI West Texas Energy LP, LLC
										West Texas Wind Energy Partners, L.P.

FPL Group, Inc. (Claimant)
	FPL Group Capital Inc
		FPL Energy, LLC
			ESI Energy, LLC
				FPL Energy WPP94 GP, LLC
					*LQ GP, LLC
				FPL Energy WPP94 LP, LLC
					*LQC LP, LLC
						Windpower Partners 1994, L.P. (75%)

*	Denotes direct ownership interest in the EWG.
**	Entity is the Lessee of an EWG in which it has no ownership interest.