Lund International Holdings, Inc., best known for its truck accessory offerings, has announced that it still intends to sell the Smittybilt and Trailmaster units. The company originally announced its intentions on October 2, 2001 to divest its steel tubular and suspension accessories business units in combination or separately. Both businesses are located in a leased manufacturing and distribution facility in Corona, California. The announcement was essentially intended to tell potential buyers that it has continued to operate the businesses fully, has invested in new products and capital equipment, and is currently in discussions with interested parties. The Trail Master suspension accessory business was acquired as part of the Company’s acquisition of Deflecta-Shield in late 1997. The Company acquired the Smittybilt steel tubular accessory business in a separate acquisition in January of 1999. In the third quarter of 2000, the suspension business relocated from Coldwater, Mich., to the same facility in Corona, Calif., where the tubular business is located. In both businesses, the company has invested in new products for which it is currently accepting orders for shipment in the next quarter. Its restructuring plan for manufacturing Smittybilt steel tubular products is now substantially completed and functioning effectively. As well, the company has increased its investments in new product development and testing facilities to accelerate the introduction of new Trail Master products delayed during the relocation of the business to Corona, Calif. In both businesses, the continuing commitment and support of employees has contributed to improving results, says the company. The implementation of these strategies together with improving demand for automotive and light truck accessories substantially strengthens the outlook for both businesses and enhances the prospects for securing a satisfactory transaction for their sale. Discussions are proceeding with interested parties. The company will continue to service its customers, provide strong brand support and invest in new products in order to allow an orderly transition of these businesses to new owners. In doing so, the company intends to maintain a seamless supply of tubular steel and suspension products to the company’s common customer base.