LINKS FINANCE CORPORATION




As Agent Bank, please be advised of the following rate determined on: 13-Dec-2007

Issue               : Links Finance Corporation - Series J
                      USD 5,000,000.00 Enhanced Capital Notes FRN Due 15-Jun-2017
ISIN Number         : XS0305361189
Common Code/        : 30536118
144A ISIN
Issue Nomin     USD : 5,000,000.00
Period              : 17-Dec-2007 to 17-Mar-2008          Payment Date 17-Mar-2008
Number of Days      : 91
Rate                : 5.24063
Denomination USD    : 1,000,000.00                5,000,000.00

Amount Payable
per Denomination    : 13,247.15                   66,235.74

Bank of New York
Rate Fix Desk                           Telephone 44 1202 689580
Institutional Trust Services  Facsimille          44 1202 689601
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