A P & L DIRECT LIMITED

Notice is hereby given, pursuant to Rule 11.2(1) of the Insolvency Rules 1986, that, I Carl James Bowles, the Joint Liquidator of the above-named Company, intend paying a First and Final Dividend to unsecured Creditors within two months of the last date for proving specified therein.

Creditors who have not already proved, are required, on or before 21 December 2011, to send in their names and addresses, with particulars of their debts or claims, to the undersigned, of Carter Backer Winter LLP, Enterprise House, 21 Buckle Street, London, E1 8NN, the Joint Liquidator of the Company, and, if so required by notice in writing by the said Liquidator, either personally or by their Solicitors, to come in and prove their said debts or claims at such time and place as shall be specified in such notice.

A Creditor who has not proved his debt before the date specified above is not entitled to disturb the dividend, by reason that he has not participated in the distribution of the Dividend so declared.

C J Bowles, Joint Liquidator

24 November 2011