I have seen a list of 314 (b) participating financial institutions in the past but when I went to FinCEN's website I couldn't find it anywhere. Anyone know where it is?

You have to be a registered 314b participant with FinCEN in order to view the list.

I have the answer, when I renewed my registration the instructions were on the acknowledgement letter. Basicly when you register FinCEN sends you a letter, in that letter there is a link to the 314 (b) list. Enclosed is also your password which is valid for the year of your participation.

This list is only updated quarterly and cannot be accessed through FinCEN's regular website. Hope this helps someone else someday.