WHALEY ENGINEERING LIMITED

Notice is hereby given that it is my intention to declare a Dividend to Creditors of the above-named Company. Creditors who have not yet done so are required, on or before 30th June 2000, to send details of their claim to the undersigned I. Brown, of Deloitte & Touche, the Liquidator of the Company. Any Creditor who has not lodged his claim by the specified date will not be entitled to participate in the Dividend. I. Brown, Joint Liquidator 17th April 2000.