E.L.A.N. Ld

            E.L.A.N. Limited Series 2002-23 - USD 4,500,000
                           DUE 28 Sept 2009
                          ISIN XS0155150823

Please be advised that the follwing issue has been repurchased for USD 4,500,000
on 30 Nov 05.

The outstanding balance will therefore be Zero.

Please amend your records accordingly.
Elan Inst Nts40 (LSE:36PU)
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