Dear Sirs

STATEMENT TO NEW CENTURY AIM VCT 2 PLC (COMPANY REGISTRATION NUMBER 06054576) RELATING TO UHY HACKER YOUNG LLP CEASING TO HOLD OFFICE AS AUDITOR OF NEW CENTURY AIM VCT 2 PLC

In accordance with section 519 of the Companies Act 2006, we consider that the following circumstances connected with our ceasing to hold office should be brought to the attention of the company's members or creditors.

We have chosen to decline re-appointment as the independent auditor due to a change in our strategy and the sectors in which we operate.

Yours faithfully

UHY Hacker Young LLP

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