March 15, 1999

INFORMATION UPDATE TO CREDITORS OF FIRST CAYMAN BANK LTD. (IN LIQUIDATION)

We write to advise that during the period since our last notice in September 1998, the Liquidators have continued their work in realizing the assets of the bank and verifying the amounts due to creditors. There have been no developments which lead the Liquidators to depart from their previous estimate of a potential dividend rate in the range of 45% to 55%, although this is dependent on the outcome of future events.

We understand that depositors may be concerned about the lack of detailed information available. However, the nature of the Liquidators’ appointment and the scope of our work means that no detailed disclosure can be made either of actions in progress or those that are contemplated. To make such disclosure would be prejudicial to the outcome of the actions.

The Liquidators appreciate that the primary concern of creditors is the timing and amount of any future dividend payments, but must advise that several key events are prerequisites of any interim payment to creditors. The Liquidators have undertaken extensive investigations of various third parties who may have either contributed to the Bank’s losses or who may have received benefits through fraudulent activities. We have obtained preliminary legal advice as to whether the Liquidators can pursue any third parties for their involvement in these losses. As a result, the Liquidators have initiated legal action against certain parties for damages suffered by the Bank. The outcome of these actions, which is largely dependent upon the position taken by third parties, must be substantially resolved before a distribution to creditors can be made.

The Liquidators believe that the resolution of the above mentioned issues should provide sufficient funds to declare an interim dividend. Once we have established the timing and amount of the first interim distribution, we will advise all creditors accordingly.

The Liquidators intend to distribute funds to depositors by United States dollar cheques drawn on a United States bank or a local bank, depending on the country of residency of the depositor. For example, if you have provided the Liquidators with a local address (i.e. Grand Cayman), you will receive a US$ cheque drawn on a local bank. Similarly, if you have provided the Liquidators with a foreign address (i.e. not an address in Grand Cayman), you will be mailed a US$ cheque drawn on a United States bank. All cheques will be mailed to the address where previous correspondence has been sent. As you can appreciate, the distribution of payments to over 3,000 creditors is an administratively cumbersome undertaking, and in this regard, we regret that we are not in a position to vary the method of payment.

If you have any questions regarding the dividend process, or any other aspect of the liquidation, please do not hesitate to contact Margot MacInnis or the undersigned at (345) 949-5266.

Sincerely,
Michael W. Pilling
Joint Official Liquidator