NIWEL GROUP LIMITED

In accordance with Rule 4.106, we, Neil Hammond Geddes, of Levy Gee, Colchester House, 38-40 Peter Street, Manchester M2 5GP, and Les Ross, of Grant Thornton, Heron House, Albert Square, Manchester M2 5HD, give notice that, on 14th December 1998, we were appointed Joint Liquidators of Niwel Group Limited by Resolution of Creditors. Notice is hereby given that the Creditors of the above-named Company, which is being voluntarily wound up, are required, on or before 29th January 1999, to send in their full forenames and surnames, their addresses and descriptions, full particulars of their debts or claims, and the names and addreses of their Solicitors (if any), to the undersigned, Neil Hammond Geddes, of Colchester House, 38-40 Peter Street, Manchester M2 5GP, the Joint Liquidator of the said Company, and, if so required by notice in writing from the said Joint Liquidator, are, personally or by their Solicitors, to come in and prove their debts or claims at such time and place as shall be specified in such notice, or in default thereof they will be excluded from the benefit of any distribution. N. H. Geddes, Joint Liquidator 18th December 1998.