Sykes Enterprises (SYKE) 8-K Restricted Share and Stock Appreciation Right Award Agreement

Exhibit 99.3

David L. Pearson

FIRST AMENDED AND RESTATED EXHIBIT “A” TO EMPLOYMENT AGREEMENT

BASE SALARY:	$4,442.31 per week payable biweekly beginning January 1, 2008
PERFORMANCE BONUS:	Eligible to participate in performance based bonus program
FRINGE BENEFITS:	Eligible for standard executive benefits

THE COMPANY RESERVES THE RIGHT, AT ITS DISCRETION, AT SUCH TIME OR TIMES AS IT ELECTS, TO CHANGE OR ELIMINATE THE PERFORMANCE BONUS, INCENTIVES, OR OTHER BENEFITS.

          IN WITNESS WHEREOF, the parties have executed this First Amended and Restated Exhibit “A” as of the 1st day of January, 2008.

SYKES ENTERPRISES, INCORPORATED		EXECUTIVE
By:	/s/ James T. Holder	/s/ David L. Pearson
	James T. Holder Sr. Vice President and General Counsel	David L. Pearson

Executive Term
Revised 02/05 Sykes Enterprises Incorporated
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