LITIGATION PROCEEDINGS

Restructuring - ABS Group

The following documents are currently available:

Canadian Materials
    Court Materials
      Initial Application Record
      Motion Record re First Extension
    Orders
      Initial Order dated December 9, 2005
      Order of Justice Mesbur dated January 5, 2006
    Service List
      None
    Reports of the Information Officer
      None
    Endorsements/Reasons
      None

US Materials
      None

For further information, please contact:

E. Patrick Shea
t (416) 369-7399
f (416) 862-7661
patrick.shea@gowlings.com

Heath P.L. Whiteley
t (416) 862-4400
f (416) 863-3403
heath.whiteley@gowlings.com