In the Truro County Court.  No. 269 of 1993

RAYMOND JOHN LOWE, deceased, formerly of 51 Furze Hill, Bodmin, Cornwall, formerly carrying on business as Rays Dairy from the above address.

Notice is hereby given that it is my intention to declare a First and Final Dividend to preferential and unsecured Creditors of the above-named Estate no later than 12th February 1999. Creditors who have not yet done so are required, on or before 11th February 1999, to send their proofs of debt to Andrew Howard Beckingham, of Cork Gully, Midland House, Notte Street, Plymouth, Devon PL1 2EJ, the Trustee of the Estate and, if so requested, to provide such further details or produce such documentary or other evidence as may appear to the Trustee to be necessary. A Creditor who has not proved his debt by the date specified will be excluded from the Dividend. A. H. Beckingham, Trustee Note. This dividend is expected to be in the region of 100 per cent. 11th January 1999.