Dividend Declaration

Jupiter Second Enhanced Income Trust PLC - Dividend Declaration

At a board meeting of Jupiter Second Enhanced Income Trust PLC (the
"Company") the directors resolved to declare a second interim
dividend for the year ending 31 October 2009 of 2.0p (net) (2008:
0.9p) per Geared Income share payable on 30 June 2009. The dividend
will be paid to Geared Income shareholders (and to holders of Geared
Income shares within the Company's Packaged Units) who appear on the
register of shareholders on 24 April 2009.

Monthly fact sheets for Jupiter's investment trust clients are
available for download from www.jupiteronline.co.uk and by post or
fax on request from the company secretarial department.

Enquiries:

Faith Pengelly
e-mail: [e-mail]
Jupiter Asset Management
0207 314 4915

8 April 2009

---END OF MESSAGE---




This announcement was originally distributed by Hugin. The issuer is 
solely responsible for the content of this announcement.