81RD Sandwell 2 'c'

        
 Re:                                                                                                 SANDWELL COMMERCIAL
FINANCE NO.2 PLC
                                                                                                     GBP 17150000
                                                                                                     MATURING:
30-Sep-2037
                                                                                                     ISIN: XS0229030712
                                                                                                                                         
 PLEASE BE ADVISED THAT THE INTEREST RATE FOR THE PERIOD
 31-Dec-2008 TO 31-Mar-2009 HAS BEEN FIXED AT 3.320000 PCT
  
 DAY BASIS: ACTUAL/365(PROP)
  
 INTEREST PAYABLE VALUE 31-Mar-2009 WILL AMOUNT TO:
 GBP 381.89 PER GBP 47257.38 DENOMINATION
    
    

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