E.L.A.N. Ld

                          ELAN Ltd # 2004-06
                  Due 20 September 2014 XS0197760001

We advise that the following issue has been repurchased in full on 21 October
2005.

Therefore the outstanding balance will be ZERO.

Please amend your records accordingly.

Elan Inst Nts40 (LSE:36PU)
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