In re: TERRORIST ATTACKS ON SEPTEMBER 11, 2001., 2012 WL 257568 (2012) See supra p. 56 n.89. The Golden Chain has also been used by the U.S. Treasury Department in designating persons as Specially Designated Global Terrorists. See supra p. 55 n.86. The district court committed further error by failing to credit plaintiffs’ allegations that DMI Trust, Dallah al Baraka, and Saleh Abdullah Kamel controlled their subsidiaries that provided material support to al-Qaeda. See SPA245, 247 (Terrorist Attacks V); SPA109 (DMI-Kamel); SPA60 (Terrorist Attacks I). A plaintiff sufficiently pleads an ATA claim by alleging that the defendant provided material support to terrorists through an entity that the defendant controlled. See Wyatt, 785 F. Supp. 2d at 648 (finding that plaintiffs stated an ATA claim where they alleged that company controlled intermediary through which it provided material support). As the D.C. Circuit explained, “[w]hen one entity so dominates and controls another that they must be considered principal and agent, it is appropriate, under [the ATA], to look past their separate juridical identities *116 and to treat them as aliases.” Nat’] Council of Resistance of Iran v. Dep’t of State, 373 F.3d 152, 157 (D.C. Cir. 2004). The plaintiffs’ allegations met this standard. For example, plaintiffs allege that DMI Trust and DMI S.A. “directly participate in the oversight and management of DMI Trust’s subsidiary and associate entities.” JA4329. In addition, DMI Administrative Services, S.A. is alleged to be “a wholly owned subsidiary directly controlled by DMI Trust,” JA4330, and DMI Trust is alleged to have “direct involvement” over Faisal Islamic Bank, JA4331. Plaintiffs also allege that Kamel “headed” Dallah al Baraka and its wholly-owned subsidiary, ABID Corp., which “exercised control and direction” over numerous subsidiaries. JA1782, 3122, 3832. C. The District Court Incorrectly Disregarded Extensive Allegations of Support to al-Qaeda by Defendants Dallah al Ba