Capital Note Amendment

    RNS Number : 3426X
  Sigma Finance Corporation
  23 June 2008
   






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

    ISIN XS0171627051      

    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 XS0171627051, effective from 29th February 2008 (being the coupon start date of the current interest
period):

    *     Amendment of Principal Amount and Specified Currency from CHF 50,000,000 to US$ 47,393,000.
    *     Amendment of Denominations from CHF 500,000 to an initial denomination of US$ 500,000 with increments of US$ 1,000 thereafter.
    *     Effective from 29th February 2008 to 29th August 2008, amendment of benchmark from floating rate of 6 month Swiss Franc Libor
minus 6.625 bps to 2.725279%
    *     Effective from 29th August 2008,the floating rate benchmark will be 6 Month US$ Libor (except for the final period, which will be
based off 4 month US$ Libor)
    *     Amendment of Business Day Convention from London, New York and Zurich to London and New York
    *     Amendment of daycount from 30/360 to Act/360
    *     Amendment of Redemption Amount from CHF 50,000,000 to US$ 47,393,000



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