Links Finance Corporation


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

Issue               : Links Finance Corporation - Series 21
                      USD 15,000,000.00  FRN Due 15 Mar 2012
ISIN Number         : XS0146867543
Common Code/        : 14686754
144A ISIN
Issue Nomin     USD : 15,000,000.00
Period              : 17-Dec-2007 to 17-Mar-2008          Payment Date 17-Mar-2008
Number of Days      : 91
Rate                : 5.49063
Denomination USD    : 1,000,000.00

Amount Payable
per Denomination    : 13,879.09

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