Director 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 first interim dividend
for the year ending 31 October 2009 of 1.5p (net) (2008: 0.8p) per
Geared Income share payable on 31 March 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 6 February 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

29 January 2009

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