89SS Emirate Ab 47a

    

Links Finance Corp.


As Agent Bank, please be advised of the following rate determined on:
13-Dec-2006

Issue               : Links Finance Corporation - Series 40
                      USD 10,000,000.00 Standard Capital FRN Due 15 Dec 2014
ISIN Number         : XS0211102487
Common Code/        : 21110248
144A ISIN
Issue Nomin     USD : 10,000,000.00
Period              : 15-Dec-2006 to 15-Mar-2007       Payment Date 15-Mar-2007
Number of Days      : 90
Rate                : 5.61
Denomination USD    : 1,000,000.00                10,000,000.00

Amount Payable
per Denomination    : 14,025.00                   140,250.00

JPMorgan Chase Bank
Rate Fix Desk                           Telephone 44 (0) 1202 32 8226
Institutional Trust Services  Facsimille          44 (0) 1202 34 7939

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