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12/21/06 - TierOne Converged Networks Installation is Complete and Begins Testing the Gibson Management Connected Real Estate Solution.

Dallas, December 21, 2007 - TierOne Converged Networks begins testing of WIFI Equipment and Data Center Infrastructure for the Gibson Management Connected Real Estate Solution. TierOne’s Connected Real Estate Solution will provide the resident and business tenants of Gibson Management enhanced lower priced services, high-speed internet services, mobility solutions, IP communications and maximum flexibility. About Gibson Management Gibson Management owns 16 buildings just east of downtown Dallas with 15 buildings located in a four city block area and 1 building located at the Southeast corner of Willow Street and Exposition Blvd.

About TierOne Converged Networks
By harnessing a new generation of leading-edge wireless technologies TierOne Converged Networks is a next generation WISP (Wireless Internet Service Provider) and is on the forefront of IP Convergence with the build out of commercial real estate turning them into next-generation smart buildings while providing turn key solutions for both building owners and tenants.

The Company’s business focus is a two pronged approach:
1) TierOne’s Municipal Solution. Bridge the digital divide by targeting underserved areas that don’t have or have limited access to broadband services. The deployment of Secure Broadband Wireless Mesh Networks that will provide enhanced high-speed internet voice, and video to residential & business customers. While building our niche market for 4.9GHz Emergency Services, mobile/fixed wireless internet services to Municipalities and Independent School Districts.

*Multiple Applications that include Public Safety, Wi-Fi, Automatic Meter Reading, Video Surveillance, & Mobility.

2) TierOne’s Commercial Office Building Solution. This Solution finally offers building owners/managers the ability to profit from the “Fourth Utility”; at the same time offering tenants enhanced lower priced services, high-speed bandwidth, mobility solutions, IP communications, and maximum flexibility. Building owners/managers will also increase the bottom line with cost savings in energy, lighting & HVAC systems, building security & access.

For more information please visit www.tieronecn.com

This news release may include forward-looking statements, with respect to achieving corporate objectives, developing additional project interests, the company's analysis of opportunities in the acquisition and development of various project interests and certain other matters. These statements involve risks and uncertainties that could cause actual results to differ materially from those in the forward-looking statements contained herein.