Net Asset Value(s)

In accordance with the provisions of Listing Rule 15.5.1(4) Jupiter
Second Enhanced Income Trust PLC (the 'Company') confirms that:



(a)                there is no unpublished information which
constitutes price sensitive information in respect of the Company's
securities;
(b)               the Company's net asset value per share is
calculated and announced through a Regulated Information Service on a
weekly basis;
(c)                the Company has no reason to believe that there
will be any material difference between the net asset value announced
on 6 May 2009 (as at close of business on 30 April 2009) and the
financial information to be published in the interim results;
(d)               the Company has no unquoted investments; and
(e)                the Company announced its second interim dividend


Accordingly the Company is exempt during the close period from the
provisions of the Model Code in respect of dealings by persons
discharging managerial responsibilities and purchasing its own
securities. If, in the period leading up to the preliminary
announcement of the interim results, the directors or the Company
come into possession of any inside information, this will be notified
to a RIS before any such transaction is undertaken.



The close period to which this relates is in respect of the six
months ended to 30 April 2009.





Enquiries:



Faith Pengelly

Company Secretary

Jupiter Asset Management Limited

[e-mail]

020 7314 4915

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