Capital Note Amendment

    RNS Number : 3318X
  Sigma Finance Corporation
  23 June 2008
   







    SIGMA FINANCE CORPORATION (the "Issuer")
    U.S.$10,000,000,000 Capital Note Programme (the "Programme").

    
ISIN XS0287628282      

    In response to the consent notice received from the "Noteholders" on 16th May 2008, the following amendments have been made to the
underlying pricing supplement for ISIN XS0287628282, effective from 30th April 2008 (being the coupon start date of the current interest
period):

    *     Effective from 30th April 2008 to 30th October 2008, amendment of benchmark from fixed rate of 5.17% to 3.085056%
    *     Effective from 30th October 2008, the floating rate benchmark will be 6 Month US$ Libor (except for the final period, which will
be based off a 4/5 month interpolated rate)
    *     Amendment of Daycount from 30/360 to Act/360.


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