April 30, 2004

Dear Valued Customers and Web Site Visitors:

We are proud to announce that NuTrend is partnering with ABS Computer Technologies, Inc. to offer our current and new customers with a broader selection of products and stronger customer support services. Beginning May 1, 2004, our product lines will be merged with ABS' and you will find the new product selection on www.abspc.com. Current product warranties will be honored by ABS.

For warranty claims, please follow the procedure at: http://www.abspc.com/support/warranty.asp.

Should you have any questions, our contact information is available here: http://www.abspc.com/contact.asp.

We look forward to continuing to serve you as part of ABS.

Sincereley, The NuTrend Management