GALLAHER JERSEY OVERSEAS LIMITED

(Company Number 04411529 )

Notice is hereby given that the Creditors of the above-named Company are required, on or before 14 May 2009, to send in their names and addresses, with particulars of their debts or claims and the names and addresses of their Solicitors (if any) to the undersigned, David Hudson of Begbies Traynor (South) LLP, 32 Cornhill, London EC3V 3BT the Joint Liquidator of the said Company, and, if so required by notice in writing by the said Joint Liquidator or by their Solicitors or personally to come in and prove their said Debts or Claims at such time and place as shall be specified in such notice, or in default thereof they will be excluded from the benefit of any distribution made before such debts are proved.

This notice is purely formal and all known Creditors have been, or will be, paid in full.

D Hudson, Joint Liquidator

26 March 2009