Dear Colleague:

In the face of the tragic acts of terror in New York, Washington, D.C., and Pennsylvania, nonprofit organizations across the United States are mobilizing emergency assistance, offering comfort and collecting financial donations to help with disaster relief.

Many of you - across the Vivendi Universal family of businesses - have expressed interest in lending your support to the victims' families, the injured, firefighters, police and emergency workers. A major coordinated effort in the country is being led by the United Way of New York City and The New York Community Trust, which have established The September 11th Fund.

The Fund - a primary donation vehicle for the City of New York - will provide immediate support to established emergency assistance organizations such as the American Red Cross, the Firefighters and Police emergency funds, and the Salvation Army. It is equipped to receive donations from around the world and to direct the contributions to the city of the donor's choice - New York City, Washington, D.C., or other affected areas. Donations should be made online through the United Way web site - http://www.uwnyc.org or www.september11fund.org. If you are outside the United States, we ask that you make your contribution by credit card. One hundred percent of your donation will be used to support needed services for victims and their families.

The company, through the Vivendi Universal Foundation, will support your actions in two specific ways:

· First, Vivendi Universal will be making a $5 million contribution to The September 11th Fund.

· Second, the company will match every contribution you make to the Fund on a two-to-one basis. Every full-time employee in all divisions worldwide is eligible for this match, and I encourage you to donate if you are able. Please make sure you enter the company name and your employee ID number on the online pledge form to insure that your gift is properly matched.

I remain deeply grateful for your concern and caring, and I thank you for your generosity during this most difficult time.

Sincerely,

Jean-Marie