Links Finance Corp.


As Agent Bank, please be advised of the following rate determined on:13-Sep-2007
Issue               : Links Finance Corporation - Series 40
                      USD 10,000,000 Standard Capital FRN due 15 Dec 2014
ISIN Number         : XS0211102487
Common Code /         21110248
144A ISIN
Issue Nomin     USD : 10,000,000.00
Period              : 17-Sep-2007 to 17-Dec-2007  Payment Date 17-Dec-2007
Number of Days      : 91
Rate                : 5.94438
Denomination    US  : 1,000,000.00  10,000,000.00
Amount Payable
per Denomination    : 15,026.07     150,260.72

Bank of New York
Rate Fix Desk                     Telephone   44(0) 1202 689580
Institutional Trust Services      Facsimile   44(0) 1202 689601
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