Notice to Creditors

XELLANCE INTERNATIONAL TRADING COMPANY LIMITED

(In Liquidation)

Registered Office and Former Trading Address: 70 Strathclyde Street, Unit 14 Strathclyde Business Centre, Glasgow G40 4JR

I, John C Reid, Chartered Accountant, Deloitte & Touche LLP, Lomond House, 9 George Square, Glasgow G2 1QQ hereby give notice that I was appointed Liquidator of Xellance International Trading Company Limited at a meeting of creditors on 17 January 2007.

A Liquidation Committee was not established. I do not propose to summon a further meeting of the Company’s creditors for the purpose of establishing a Liquidation Committee unless one-tenth, in value, of the creditors require me to do so in terms of Section 142(3) of the Insolvency Act 1986.

John C Reid, Liquidator

17 January 2007.