Company Name: Value Holdings Inc.

 Contact Person: Robert Ziner Pres.; Ida C. Ovies CFO
 Address: 2307 Douglas Road, # 400
 Address:
 City: Miami
 State: FL
 Zip: 33145
 Tel#: 305-868-3946
 Fax#:
 E-Mail:

 Website: www.valueholdings.com

 Company Description: VALH acquires businesses with the goal of building well-run, independent subsidiaries who have solid market niches. Harron Home Hardware (Canada July 22, 1999) have agreed to sell 100% of their stock to VALH; Network Forest Products Ltd. (Canada) is a wholly-owned subsidiary of VALH.