COUTTS CORPORATE FINANCE LIMITED

Notice is hereby given that it is my intention to declare a First Dividend to unsecured, non-preferential Creditors of the above-named Company no later than within 4 months of 28 February 2002. Creditors who have not yet done so are required, on or before 28 February 2002, to send their proofs of debt to David Robert Wilton, of PricewaterhouseCoopers, Cornwall Court, 19 Cornwall Street, Birmingham B3 2DT, the Liquidator of the Company, and, if so requested, to provide such further details or produce such documentary or other evidence as may appear to the Liquidator to be necessary. A Creditor who has not proved his debt by the date specified will be excluded from the Dividend. D R Wilton, Liquidator 22 January 2002.