Notice to Creditors

Notice of Appointment of Liquidator

TNG TELCOM LIMITED

(In Creditors’ Voluntary Liquidation)

Formerly Trading From: Unit 2, Block 1, Cooperage Way Business Village, Alloa FK10 3LP

I, James David Cockburn Macintyre CA, James Macintyre & Co, Chartered Accountants, Dundas Business Centre, 38/40 New City Road, Glasgow, G4 9JT give notice that on 22nd March 2004 I was appointed Liquidator of TNG Telcom Limited by Resolution of a Meeting of Creditors, pursuant to Section 109 of the Insolvency Act 1986. A Liquidation Committee was not established.

All creditors who have not already done so are required on or before 22nd June 2004 to lodge their claims with me.

J D C Macintyre, Liquidator