TURNHOUSE BUsiNESS EQUIPMENT LIMITED

(In Liquidation)

We, Neil A Armour and Blair C Nimmo, CA, KPMG, 37 Albyn Place, Aberdeen, AB10 1JB, give notice pursuant to Rule 4.18 of the Insolvency (Scotland) Rules 1986 that on 28th November 2002 we were appointed Joint Liquidators of the above named company by Interlocutor of Aberdeen Sheriff Court pursuant to Section 138(5) of the Insolvency Act 1986. No Liquidation Committee was formed.

Neil A Armour, Joint Liquidator

KPMG, 37 Albyn Place, Aberdeen AB10 1JB

10th December 2002