17. At the same time as some legal formalities were proceeding Messrs Desmond McConnell, Martin & Co furnished a valuation of the Patient's 2 Smithfield properties to Mr W J Andrews by letter dated 6 July 1977, in which they advised that the freehold premises were then worth approximately £30,000 and the adjoining leasehold site, approximately £5,000. A separate approach was made by Mr Wright, acting on behalf of the Patient, to Messrs Brian Morton & Co whose valuation dated 25 August 1977 suggested that the market value of the entire premises, subject to the existing leases, was £31,000 and that the rack rental value of the premises was £6,500. It appears that Mr Gilpin was directly involved in obtaining the second valuation, from Messrs Morton & Co, and he received a copy of their letter dated 25 August 1977. Mr W J Andrews, his wife and son completed the Agreement for the sale of their shares in the Company (which comprised the entire shareholding of 7,500 Ordinary Shares issued at that date) on 30 September 1977 and at a meeting with Mr Gilpin in the offices of Tughan & Co all the other formalities of the takeover were completed before Mr Andrews received a payment of £192,000 as provided in the Agreement. No Contracts for the sale of the Patient's 2 properties had been prepared up to that date nor were they available for signature at the time of the takeover. I am informed that it was understood between the parties to the takeover Agreement that the company (under new management) would proceed to purchase the Patient's properties as a related feature of the acquisition of the Company's assets - upon the clear understanding that a sum of £35.000 would be paid to the Patient over and above the sum already paid to Mr W J Andrews and his family. [You must have known, Mr. Hall, that the reason these two properties were not sold was because solicitor Gwen Sullivan wrote to my brother Billy (W.J. Andrews) telling him that these two properties could not be sold because my brother Freddie's incapacity meant that he did not have the legal ability to authorise the sales. Of course you conveniently ignored this fact for your own selfish ends.

Let us look these valuations. Desmond McConnell, Martin & Co valued Freddie's two Smithfield properties, which comprised 60-69 Smithfield and 1-11 Francis Street, at £35,000 on 6 July 1977. Brian Morton & Co valued these same properties on 25 August 1977 at 37,500. Incredibly, absolutely incredibly, solicitor Herbert Wright was convicted in the County Court in Belfast on September 28th 1988 in the following terms: