US SPECIAL OPPORTUNITIES TRUST PLC

The Company has declared a third interim dividend of 0.80p net per Income share
to be paid on 16 May 2008 to the holders of Income shares on the register as at
11 April 2008, in respect of the year ending 31 May 2008. The Ex-dividend date
is 9 April 2008.

02.04.08



END
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