Notice to Creditors

G R & R ROSS LIMITED

(In Liquidation)

We, Neil A Armour, CA, and Blair C Nimmo, CA, KPMG, Unit 2, Delta House, Gemini Crescent, Dundee DD2 1SW, give notice pursuant to Rule 4.19 of the Insolvency (Scotland) Rules 1986 that on 11 January 2007 we were appointed Joint Liquidators of the above-named company by resolution of the first meeting of creditors.

A Liquidation Committee was not established at the meeting.

Neil A Armour, Joint Liquidator

11 January 2007.