SUNDERLAND SHEET SALES LIMITED

Notice is hereby given that it is our intention to declare a First Dividend to unsecured Creditors of the above-named Company no later than 28th February 2000. Creditors who have not yet done so are required, on or before 31st January 2000, to send their proofs of debt to David Noel Wilson and David James Waterhouse, of PricewaterhouseCoopers, Benson House, 33 Wellington Street, Leeds LS1 4JP, the Joint Liquidators of the Company and, if so requested, to provide such further details or produce such documentary or other evidence as may appear to the Joint Liquidators to be necessary. A Creditor who has not proved his debt by the date specified will be excluded from the Dividend. D.N. Wilson and D. J. Waterhouse, Joint Liquidators Note. This Dividend is expected to be in the region of between 5 and 10 per cent. 20th December 1999.