General Statement to all members of Ultima Networks plc

Change of Auditors

Date: 3/2/2010

Dear Member

Resignation of auditors

Please see below a copy of the resignation letter by Grant Thornton UK LLP as auditors to the company together with their statement as required by section 519 of the Companies Act 2006.

The change of auditors has been brought about due to your Board’s continuing policy of reducing costs where possible. The Directors carried out a process of competitive tendering to reduce the audit and associated costs for the yearend audit of Ultima Networks plc and subsidiaries.

The process resulted in a change of the audit team.

 Yours faithfully

For and on behalf of

Ultima Networks plc

Chairman

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