Notice to Creditors

MTA LIMITED

(t/a UPE Cooling)

(In Liquidation)

I, Blair Carnegie Nimmo, Chartered Accountant, KPMG LLP, 191 West George Street, Glasgow G2 2LJ, hereby give notice that on 25 October 2005, I was appointed liquidator of the above named Company by Resolution of the first Meeting of Creditors. No Liquidation Committee was established.

Accordingly, I do not intend to summon a further meeting for the purpose of establishing a Liquidation Committee unless one-tenth, in value, of the creditors require it in terms of Section 142(3) of the Insolvency Act 1986.

B C Nimmo, Liquidator

KPMG LLP, 191 West George Street, Glasgow G2 2LJ, United Kingdom.

25 October 2005.

(2460/175)