We act on behalf of Mr. Donald Lines. On the 30th December 2005 you published an article setting out an allegation of the Securities Exchange Commission (the SEC) that our client had been served with subpoenas and had not complied with them. You quite properly reported a response from Lines Overseas Management that our client had not been served. We are instructed to inform you that Mr. Lines was never served with the subpoenas and he has given a sworn affidavit to this effect. His account is supported by the person that accompanied him to the United States.

The SEC relies on a process server who says that he served a 60 year old man who weighed 185 pounds. Our client is 74 years of age and at the time weighed 215 pounds. Furthermore the process server says the front desk clerk of the hotel our client was staying at telephoned our client to come down to the lobby to see a visitor. The hotel has no record of such an occurrence and has confirmed that what the process server has described was not in accordance with normal hotel procedure. Finally, on 4 January 2006, we wrote to the SEC setting out our client?s account and inviting them to produce evidence of service. To date our letters have been met with silence.

The purpose of this letter is to caution you against making any defamatory statements concerning our client. Our client values his good reputation and intends to take action against any person who makes or disseminates false statements about him.

Yours sincerely

Marshall Diel & Myers

Timothy Z. Marshall