Suspension of Trading in Reclassified Shares an...

Jupiter Second Enhanced Income Trust plc ('the Company')

30 October 2009

Proposals for the Wind-up and Reconstruction of the Company
Suspension of trading in Reclassified Shares and Conditions Satisfied
The Board of the Company announces that pursuant to the mechanism for
the winding up and reconstruction of the Company (referred to as 'the
scheme' ) approved as advised in this announcement, the listing and
dealings in the Company's reclassified Shares will be suspended from
7:30am on 3 November 2009.

All the conditions of the Proposals, as set out on page 32 of the
Circular, have now been satisfied.

Background Information

The Directors  of  Jupiter Second  Split  Trust PLC,  Jupiter  Second
Enhanced Income Trust PLC and The Defined Capital Return Fund Limited
announced on 11 September 2009  the publication of circulars sent  to
their respective  shareholders setting  out  details for  a  rollover
opportunity for shareholders in Jupiter Second Enhanced Income  Trust
PLC and The Defined Capital  Return Fund Limited into Jupiter  Second
Split Trust PLC, a new issue of shares by Jupiter Second Split  Trust
PLC and the  extension of the  planned life of  Jupiter Second  Split
Trust PLC for a further five years to 31 October 2014. Jupiter Second
Split Trust PLC has been managed by Philip Gibbs on behalf of Jupiter
Asset Management Limited since its launch in November 2004.

Links to the individual documents  sent to shareholders can be  found
at the following website:


http://www.jupiteronline.co.uk/PI/Our_Products/Investment_Companies/Investment+Companies.htm

Defined terms used  in this  announcement shall,  unless the  context
otherwise requires, bear the  meaning given to  them the in  Circular
dated 11 September 2009.

For further information please contact:

Richard Pavry
Director of Investment Trusts
Jupiter Asset Management Limited
020 7314 4822
[e-mail]

Faith Pengelly
Company Secretary
020 7314 4915
[e-mail]

Suzanne Evans
BDO Corporate Finance
020 7486 5888
[e-mail]

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