RNS No 4336q
NISSHO IWAI INTERNATIONAL FINANCE CAYMAN LIMITED


FROM:     29 SEPTEMBER 1997

158) JPY 1,000,000,000 FIXED & REVERSE FLOATING RATE NOTES DUE 28.9.07

FULLY PAID
(REPRESENTED BY NOTES TO BEARER OF JPY 100,000,000 EACH)

ISSUE PRICE         -         100.25%

ISSUER              -         J P MORGAN

A copy of the above is available for inspection from the Company
Announcements office of the Stock Exchange, London.

END

PS OCACDADKDQCB
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