J P WHOLESALE LIMITED

Notice is hereby given that it is my intention to declare a Second and Final Dividend to unsecured Non-Preferential Creditors of the above-named Company no later than 11th October 1999. Creditors who have not yet done so are required, on or before 25th October 1999, to send their proofs of debt to David Robert Wilton, of PricewaterhouseCoopers, Cornwall Court, Birmingham B3 2DT, the Liquidator of the Company and, if so requested, to provide such further details or produce such documentary or other evidence as may appear to the Liquidator to be necessary. A Creditor who has not proved his debt by the date specified will be excluded from the Dividend. D. R. Wilton, Liquidator Note. This dividend is expected to be in the region of 3.5% 12th October 1999.