EXHIBIT 99.3

H3C Summary Financial Information Provided to Bank Lenders
H3C Holdings Limited
For the Fiscal Years Ended December 31, 2008 and 2009
(Audited; amounts in thousands except percentages)

Unit: US$K for Amounts


	Items	2008 Actual			2009 Actual
(1)	Sales	$	884,959		$	840,714
(2)	Gross profit	$	524,150		$	518,224
(3)	Gross profit as a percent of sales		59.2	%		61.6	%
(4)	Consolidated Adjusted EBITDA (a)	$	311,372		$	287,436
(5)	Consolidated Adjusted EBITDA as a percent of sales		35.2	%		34.2	%
(6)	Taxes	$	17,419		$	14,311
(7)	Deferred income tax	$	(14,289	)	$	3,656
(8)	Consolidated Net Income (a)	$	164,035		$	191,873
(9)	Net income based on GAAP	$	164,035		$	191,873
(10)	Cash and cash equivalents	$	528,677		$	576,187
(11)	Net property plant and equipment	$	14,264		$	10,092
(12)	Consolidated Working Capital (a)	$	(35,907	)	$	(144,626	)
(13)	Consolidated Capital Expenditures (a)	$	6,779		$	4,511
(14)	Consolidated Capital Expenditures as a percent of sales		0.8	%		0.5	%
(15)	Increase in Consolidated Working Capital	$	(30,753	)	$	(108,719	)

(16)	The result of Consolidated Adjusted EBITDA less Consolidated Working Capital	$	347,279		$	432,063

(a)

These are Non-GAAP financial measures. Where the measure differs from its most comparable GAAP measure, a reconciliation to the most comparable GAAP measure has been provided on the next page.

Reconciliation of Consolidated Adjusted EBITDA to Net Income based on GAAP:


	FY 2008		FY 2009
Net income based on GAAP	$	164,035	$	191,873

Add:
Minority interest	$	0	$	0
Purchase accounting adjustment	$	0	$	0
Consolidated Net Interest Expense	$	17,534	$	8,232
Provisions for taxes based on income	$	17,419	$	14,311
Total depreciation expense	$	15,640	$	9,096
Total amortization expense	$	97,412	$	61,055
EARP expense due to the change of control	$	0	$	0
Other non-cash items reducing Consolidated Net Income	$	227	$	2,869

Less:
Other non-cash items increasing Consolidated Net Income	$	895	$	0


Consolidated Adjusted EBITDA	$	311,372	$	287,436

Reconciliation of Consolidated Working Capital to Working Capital based on GAAP:


	FY 2008			FY 2009
Working Capital based on GAAP	$	358,975		$	356,873
Less:
Cash and cash equivalents	$	442,882		$	549,499
Add:
Current portion of long term debt	$	48,000		$	48,000


Consolidated Working Capital	$	(35,907	)	$	(144,626	)

Defined terms have the definitions ascribed to such terms in the Company’s senior secured credit agreement.

3COM CORP 8-K