SINGAPORE, May 24 (Reuters) - Singapore Aircraft Leasing Enterprise (SALE), a unit of Singapore Airlines, said on Friday it will lease a new Boeing 747-400F plane to South Korea's Asiana Airlines (20560). SALE managing director Robert Martin said in a statement it would be the second purchase and leaseback agreement with Asiana, the country's second-largest carrier. Martin said SALE was looking forward to further business with Asiana, which currently has four B747-400Fs, one of them managed and 50 percent owned by SALE. Martin said the 12-year financing for the new B747-400F was arranged by DVB Group Merchant Bank (Asia) Ltd, Landesbank Schleswig-Holstein and Hamburgische Landesbank. SALE has a portfolio of 40 modern aircraft, with 32 on firm order from Airbus [ARBU.UL] and Boeing (BA) for delivery through 2008. ©2002 Reuters Limited.