This excerpt taken from the SGU DEF 14A filed Jan 24, 2006.



Representatives of KPMG LLP, the independent registered public accounting firm of Star Gas Partners, are expected to attend the special meeting, will be afforded the opportunity to make a statement if they desire to do so, and will be available to respond to appropriate questions by unitholders.


If other matters are properly presented at the special meeting for consideration, the persons named in the proxy will have the discretion to vote on those matters for you. At the date this proxy statement went to press, we did not know of any other matters to be raised at the special meeting.


The Board of Directors of

Star Gas LLC, the general partner of

Star Gas Partners, L.P.


January 24, 2006



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