EXHIBIT 23.3
[KPMG LOGO]
KPMG Audit Plc Tel +44 (0) 113 231 3122
1 The Embankment Fax +44 (0) 113 231 3139
Neville Street DX 72440 Leeds 55
Leeds LS1 4DW
United Kingdom
The Directors Citigroup Global Markets Limited
Permanent Financing (No. 3) PLC Citigroup Centre
Blackwell House 33 Canada Square
Guildhall Yard London E14 5LB
London EC2V 5AE
UBS Limited
The Directors 1 Finsbury Avenue
Permanent Funding (No. 1) Limited London EC2M 2PP
Blackwell House
Guildhall Yard UBS Securities LLC
London 1285 Avenue of the Americas
EC2V 5AE New York, NY 10019
The Directors The other Managers (as defined in Appendix
Permanent Mortgages Trustee Limited 1(a) to the Arrangement Letter dated 20
47 Esplanade October 2003)
St Helier
Jersey
JE1 0BD 11 November 2003
The Directors
Halifax plc
Trinity Road
Halifax Your ref
West Yorkshire
HX1 2RG Our ref jle/jdd/so/ch/263
Credit Suisse First Boston (Europe) Limited Contact Jacquie Driver
One Cabot Square 020 7311 5077
London
E14 4QJ
Dear Sirs
PROPOSED ISSUE OF NOTES BY PERMANENT FINANCING (NO. 3) PLC
We consent to the use in the Registration Statement of Permanent Financing (No.
3) PLC on Form S-11, filed on 12 November 2003, of our report with respect to
the balance sheet of Permanent Financing (No. 3) PLC as of 30 October 2003
appearing in the prospectus, which is part of the Registration Statement, and to
the reference to our firm under the heading "Experts" in the prospectus.
[LOGO KPMG and address]
[KPMG LOGO] KPMG Audit Plc
Permanent Financing (No. 3) PLC
11 November 2003
We attach as Appendix PSI a copy of the prospectus initialled by us for the
purpose of identification.
Yours faithfully
/s/ KPMG AUDIT PLC SIGNATURE
KPMG Audit Plc
[KPMG LOGO]
KPMG Audit Plc Tel +44 (0) 113 231 3122
1 The Embankment Fax +44 (0) 113 231 3139
Neville Street DX 72440 Leeds 55
Leeds LS1 4DW
United Kingdom
The Directors Citigroup Global Markets Limited
Permanent Financing (No. 3) PLC Citigroup Centre
Blackwell House 33 Canada Square
Guildhall Yard London E14 5LB
London EC2V 5AE
UBS Limited
The Directors 1 Finsbury Avenue
Permanent Funding (No. 1) Limited London EC2M 2PP
Blackwell House
Guildhall Yard UBS Securities LLC
London 1285 Avenue of the Americas
EC2V 5AE New York, NY 10019
The Directors The other Managers (as defined in Appendix
Permanent Mortgages Trustee Limited 1(a) to the Arrangement Letter dated 20
47 Esplanade October 2003)
St Helier
Jersey
JE1 0BD 11 November 2003
The Directors
Halifax plc
Trinity Road
Halifax Your ref
West Yorkshire
HX1 2RG Our ref jle/jdd/so/ch/263
Credit Suisse First Boston (Europe) Limited Contact Jacquie Driver
One Cabot Square 020 7311 5077
London
E14 4QJ
Dear Sirs
PROPOSED ISSUE OF NOTES BY PERMANENT FINANCING (NO. 3) PLC
We consent to the use in the Registration Statement of Permanent Funding (No. 1)
Limited on Form S-11, filed on 12 November 2003, of our report with respect to
the Financial Statement of Permanent Funding (No. 1) Limited as of 30 June 2003
appearing in the prospectus, which is part of the Registration Statement, and to
the reference to our firm under the heading "Experts" in the prospectus.
[LOGO KPMG and address]
[KPMG LOGO] KPMG Audit Plc
Proposed issue of notes by Permanent Financing (No. 3) PLC
11 November 2003
Our report refers to the restatement of certain supplementary information in
note 19 to the financial statements, outlining the effect of applying accounting
principles generally accepted in the United States of America on the net loss
for the period from 14 June 2002 to 31 December 2002 and on shareholder's equity
as of 31 December 2002.
We attach as Appendix PS1 a copy of the prospectus initialled by us for the
purpose of identification.
Yours faithfully
/s/ KPMG AUDIT PLC SIGNATURE
KPMG Audit Plc