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August 2009

The Liquidators of Lehman Brothers Commercial Corporation Asia Limited ("LBCCA") wish to inform investors in the Horizon II International Limited's Secured Continuously Offered Note Programme ("Horizon II Programme"), that they may contact Mandy Chung of KPMG, in order to receive latest updates. Mandy can be contacted on +852 3121 9364 or by email mandy.chung@kpmg.com.hk.

Horizon II International Limited ("Horizon II"), incorporated in Cayman Islands, is a SPV set up for the Horizon II Programme. Horizon II repackaged and issued leveraged structured products with underlying securities for sale to noteholders. As far as we have been able to identify, there are at least 10 active series under the Horizon II Programme, these are Series 77, 90, 193, 217, 219, 223, 224, 226, 227 and 230.

Please note the information relating to the Horizon II Programme is strictly confidential and restricted to the noteholders, Trustee and any related parties only.

KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

© KPMG, a Hong Kong partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

© KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.