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| UNITED                  STATES BANKRUPTCY COURT                                   |   |                                     |
|-----------------------------------------------------------------------------------|--------|------------------------------------------|
| SOUTHERN                  DISTRICT OF NEW YORK                                    |   |                                     |
| --------------------------------------------------------------------------------- | x      |                                     |
| In                  re                                                            | :      | Case                  No. 04-16632 (ALG) |
|                                                                              | :      |                                     |
| IDEAL                  ACCENTS, INC. et al.,                                      | :      | (Chapter                  11)            |
|                                                                              | :      |                                     |
| Debtors                                                                           | :      |                                     |
| -------------------------------------------------------------------------------   | x      |                                     |

| Dated:                      New York, New York                                                           |                                                                                                                                                                                                                                                                                               |
|------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                  December 4, 2006 |                                                                                                                                                                                                                                                                                               |
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|                                                                                                                         | */s/                  Allan L.                  Gropper                                       * |
|                                                                                                                         | HONORABLE                  ALLAN L. GROPPER                                                                                                                                                                                                                                                        |
|                                                                                                                         | BANKRUPTCY                  JUDGE                                                                                                                                                                                                                                                                  |