ACORN FOUNDATION ENGINEERING LTD

Notice is hereby given pursuant to Rule 11.2 of the Insolvency Rules 1986 (as amended), that we, Adrian Allen and Lindsey Cooper, the Joint Liquidators of the above named, intend declaring a first dividend to the creditors within four months of the last date of proving specified below. Creditors who have not already proved are required, on or before 14 June 2010, the last day for proving, to submit their proof of debt to us at Baker Tilly Restructuring and Recovery LLP, 2 Whitehall Quay, Leeds, LS1 4HG and, if so requested by us, to provide such further details or produce such documentary or other evidence as may appear to be necessary. A creditor who has not proved his debt before the date specified above is not entitled to disturb, by reason that he has not participted in it, the dividend so declared.

It is the intention of the Joint Liquidators that the distribution will be made within 4 months of the last date for proving claims, given above.

A D Allen, Joint Liquidator

15 April 2010