MICHAEL DALE ROWLAND

Notice is hereby given that it is my intention to declare a First and Final Dividend to unsecured Non-Preferential Creditors of the above-named Debtor. Creditors who have not yet done so are required, on or before 20th April 1999, to send their proofs of debt to the undersigned Nicholas James Dargan, of Deloitte & Touche, Stonecutter Court, 1 Stonecutter Street, London EC4A 4TR, the Trustee in Bankruptcy of the Debtor and, if so requested, to provide such further details or produce such documentary or other evidence as may appear to the Trustee to be necessary. A Creditor who has not proved his debt by the date specified will be excluded from the Dividend. The Dividend will be declared within 4 months from 20th April 1999. N. J. Dargan, Trustee 19th March 1999.