Dear Friends,

As of December 1, 2010, having determined that the markets no longer were offering sufficient return for the risks involved in our spread option strategy, we ceased doing business as 21st Financial and returned our investors money. If you need or would like to reach us for any reason please contact us at the following:

Michael Garton
916-791-3399
mgarton@surewest.net

Will Mannon
818-489-0080
willmjr2@yahoo.com

Thank you for all of your support these past three years. We look forward to working with you again in future endeavors.

Sincerely.

Michael Garton and Will Mannon