Sandwell Commercial Finance No. 1 Plc


Re:  SANDWELL COMMERCIAL FINANCE NO.1 PLC
     GBP 5,000,000.00
     MATURING: 11-May-2039
     ISIN: XS0191373926

PLEASE BE ADVISED THAT THE INTEREST RATE FOR THE PERIOD
11-Feb-2008 TO 12-May-2008 HAS BEEN FIXED AT 10.618750 PCT

DAY BASIS: ACTUAL/365(GBP)

INTEREST PAYABLE VALUE 12-May-2008 WILL AMOUNT TO:
GBP 13,200.91 PER GBP 500,000.00 DENOMINATION



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