Our Board of Directors has adopted three methods by which our stockholders may communicate with the Board regarding matters of substantial importance to Blue Holdings, Inc. These methods are as follows:

1. Procedures for Submission of Communications Regarding Audit and Accounting Matters. Pursuant to the duties and responsibilities delegated to the Audit Committee of our Board of Directors in its Amended and Restated Audit Committee Charter, our Audit Committee adopted procedures for (a) the receipt, retention, and treatment of communications received by us regarding accounting, internal accounting controls, or auditing matters; and (b) the submission by our employees, on a confidential and anonymous basis, of communications regarding questionable accounting or auditing matters. These procedures allow any person to submit a good faith communication regarding these various audit, internal accounting control and accounting matters to the Audit Committee, or to our management, and any employee to do so on a confidential and anonymous basis, without fear of dismissal or retaliation of any kind. Ultimately, the Audit Committee will oversee treatment of communications in this area, and therefore any submissions would be reviewed by those members of the Board of Directors serving on the Audit Committee. The Audit Committee also may submit such communications to the Board of Directors for review and oversight as well. The Procedures for Submission of Audit and Accounting Matters can be found on this website at www.blueholdings.com.
2. Code of Ethical Conduct. Our Code of Ethical Conduct identifies the e-mail addresses for each of our Chief Financial Officer, Larry Jacobs. This allows individuals to contact those Board members in connection with matters concerning the code and our company’s overall ethical values and standards.
3. Investor Relations. Our Chief Financial Officer and Corporate Secretary, Mr. Jacobs, determines whether inquiries or other communications with respect to investor relations should be relayed to our Board of Directors or to other management. Typical communications relayed to our Board of Directors or other management involve stockholder proposal matters, audit and accounting matters addressed in item 1 above, and matters related to our code of ethical conduct addressed in item 2 above. Stockholders are free to contact ICR, Inc. for investor inquires 310-954-1100.

Each director on our Board of Directors is encouraged to attend our annual meeting of shareholders.