Meetings of Creditors

CUMMING & CO LIMITED

(In Liquidation)

Notice is hereby given that by Interlocutor of the Sheriff at Dundee dated 23 December 2008, I, Blair C Nimmo, CA, of KPMG, Unit 2, Delta House, Gemini Crescent, Dundee Technology Park, Dundee DD2 1SW was appointed Interim Liquidator of Cumming & Co Limited, having its registered office at Delta House, Gemini Crescent, Dundee Technology Park, Dundee DD2 1SW.

Pursuant to Section 138(4) of the Insolvency Act 1986 and Rule 4.12 of the Insolvency (Scotland) Rules 1986, the first meeting of creditors will be held at the Swallow Hotel, Kingsway West, Invergowrie, Dundee DD2 5JT at 3.45 pm on 3 February 2009 for the purposes of choosing a person to be Liquidator of the Company, determining whether to establish a Liquidation Committee and considering any other Resolution specified in Rule 4.12(3). Creditor claims should be made up to 14 November 2008.

A Creditor is entitled to vote only if a claim has been submitted to the Interim Liquidator and his claim has been accepted for voting purposes in whole or in part. Proxies may be lodged at or before the meeting at the offices of the Interim Liquidator. A Resolution of the meeting is passed if a majority in value of those voting vote in favour of it.

The provision of Rules 4.15–4.17 and of Part 7 of the Insolvency (Scotland) Rules 1986 apply.

Blair C Nimmo, Interim Liquidator

KPMG, Unit 2, Delta House, Gemini Crescent, Dundee Technology Park, Dundee DD2 1SW.

6 January 2009.