This was recieved from the Chapter 7 Trustee marchFIRST, Inc:

To Whom It May Concern:
We are in the process of mailing out the Priority claim payments and W2s to
follow for the m1 claims. The following information may help your members.

CLAIMANTS HAVE MOVED-
If individuals have moved and didn't update their address they should. All
checks were sent to the address on file with the claim, unless changes were
made with Donlin Recano.
As checks get returned to us we are trying to resend them. After 90 days all
funds get turned over to the court.

You can update your address at marchFIRST_trustee@hotmail.com or
m1claims@hotmail.com.


TAXES-
There were taxes withheld on the 507a3 taxable checks so the amount doesn't
match what you may have thought you were getting. For example, the $4650
cap really turned into about $3000 after taxes. If the tax rate, as
determined by an accounting firm, was too high, you should be able to get
some of it back when you file your 2006 return. W2s are being printed this
week and should go out within 10 business days.

NO CLAIM ON RECORD-
Former employees can check on Donlin Recano's website to see if their claim
is posted.
If it doesn't appear you filed a claim with Donlin Recano and your name
doesn't appear in our claims database- you should do the following :

If you believe you should have a valid claim you may check with Donlin
Recano to see if they have it. Otherwise, send a claim form, all your back
up and a letter as to why you didn't file a timely claim (deadline was Oct.
11, 2001) to Donlin Recano. Your claim will be reviewed, as all others were,
and will go through the court system before any distribution is sent.

www.donlinrecano.com

Donlin Recano & Company
419 Park Avenue South
Suite 1206
New York, NY 10016

Case No, 01-24742



We will do our best to respond to all questions and appreciate your
patience.

Thank you,
The Estate of marchFIRST