Notice of Intended Dividends

NITTO (OXFORDSHIRE) LTD

NITTO ALBION PLC

I intend to declare a First Dividend of 20p in the £ to unsecured Creditors in the liquidations of the above Companies. If you believe that you may be a Creditor of the above Companies but you have not yet proved your debt, you may lodge proofs of your debt with me at the address below up to 20 December 2002 (“the last date for proving”) quoting the name of the Company. If you do not prove your debt by the last date for proving you may be excluded from the Dividend which I intend to declare shortly thereafter and by statute not later than 4 months from that date. A Lovett, Joint Liquidator Broadwalk House, Southernhay West, Exeter, Devon EX1 1LF. 25 November 2002.