Notice of Intended Dividends

BREATHE.COM LIMITED

(formerly Breathe.Net Limited) Notice is hereby given that it is our intention to declare a First Dividend to unsecured Creditors of the above-named Company no later than 12 May 2004. Creditors who have not yet done so are required, on or before 12 January 2004, to send their proofs of debt to David Thornhill and Adrian Richard Stanway of PricewaterhouseCoopers LLP, 9 Bond Court, Leeds LS1 2SN, the Joint Liquidators of the Company, and, if so requested, to provide such further details or produce such documentary or other evidence as may appear to the Joint Liquidators to be necessary. A Creditor who has not proved his debt by the date specified will be excluded from the Dividend. D Thornhill and A R Stanway, Joint Liquidators 4 December 2003.