Sandwell Commercial Finance No2


Re:  SANDWELL COMMERCIAL FINANCE NO.2 PLC
     GBP 17,150,000.00
     MATURING: 30-Sep-2037
     ISIN: XS0229030712

PLEASE BE ADVISED THAT THE INTEREST RATE FOR THE PERIOD
31-Dec-2007 TO 31-Mar-2008 HAS BEEN FIXED AT 6.543750 PCT

DAY BASIS: ACTUAL/365(PROP)

INTEREST PAYABLE VALUE 31-Mar-2008 WILL AMOUNT TO:
GBP 813.52 PER GBP 50,000.00 DENOMINATION
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