Polar Capital Regulatory News (POLR)

Polar Capital Holdings plc (the Company)

Half Year Report & Financial Statements

22 December 2011

The Company announces that in accordance with Rule 20 and Rule 26 of the AIM rules, the Half Year Report and Audited Financial Statements for the half year ended 30 September 2011 have been sent to shareholders and are available for download from the Company's website www.polarcapital.co.uk

Enquiries:

Neil Taylor

Company Secretary

Tel: 020 7227 7200

END

Neither the contents of the Company's website nor the contents of any website accessible from hyperlinks on the Company's website (or any other website) is incorporated into, or forms part of, this announcement