Rochester Holdings, Ltd.

Agreed Final Judgment in Cantania Investments Ltd., Alto Holdings, Ltd., Whimster Nield & Co., Ltd., Weril Investments, Ltd., Doug Pflaum, Rajish Mohan, Luxor Ltd., Michael Kuglitch, Kensington Investments Ltd., Kiyo Chen, Jaime Vicente, Jack Borno, Peter Crealy, Arnold Ames, Nancy Ames, Biltmore Industries, Ltd., Brunel Investments, Ltd., Buckingham Management, Ltd., Calico Management, Ltd., Camden Investments, Ltd., Cuzco Holdings, Ltd., Enclave Holdings, Ltd., Epic Mines, Ltd., Flagstaff Investments, Ltd., G&J, Ltd., Galicia Management, Ltd., Galino Resources, Ltd., Genisis Investments, Ltd., Ben Hansel, Hartford Holdings, Ltd., Hastings Resources, Ltd., Infinity 2000 Ltd., Michael Kelly, Kingsbury Management, Ltd., Lancaster Capital Holdings, Ltd., M&S Trust Company Limited, Midhurst Industries, Ltd., Moonlight Management, Ltd., Morse Systems, Ltd., Navva NV, Nevada Capital Ltd., David Nickerson, Dianne O'Neill, Panther Industries, Ltd., Isabelle Perreault, Lise Pineau, Gaston Perreault, Pinehurst Resources, Ltd., Rochester Holdings, Ltd., Sirocco, Ltd., Sleepy Hollow Holdings, Ltd., Walter Stern, Talbot Consulting International Ltd., Tyrone Resources, Ltd., Zed, Ltd. v. Atlas Financial Group Ltd., Atlas Trust and KPMG LLP at the District Court for the 164th Judicial District, Harris County, Texas.

A civil complaint has been filed in the United States against failed Turks & Caicos Islands-based Atlas Financial Group, its auditor, KPMG, and several current or former officers. Among the defendants are the Managing Director of KPMG (TCI), Gary Brough, 40, who is British; and the accounting firm's former Director of Corporate Finance,Robert Gass, 38, who is Canadian. AFG founders Wayne Turner and his son, Scott Turner, who are both Canadian nationals, are also defendants.