Schedule A Share Repurchase Calculation

Exhibit 10.25

December 11, 2006

Matthew Gibbs

391 Dry Creek Road

Monterey, CA 93940

Dear Matt:

Reference is made to the Incentive Unit Agreement between you and Language Line Holdings, LLC (“Holdings”), dated July 12, 2004 and March 21, 2006 (the “Agreement”). Reference is also made to the fact that you have notified Language Line Services of your intended resignation effective December 18, 2006.

Your resignation constitutes a Termination Event pursuant to Section 5(a) of the Agreement. Pursuant to Section 6 of the Agreement, Holdings has the right to repurchase all or any portion of your vested Class “C” Common Units at Fair Market Value, and your unvested Class “C” Common Units (the “Units”) for an aggregate purchase price of $1.00 upon a Termination Event.

Holdings hereby notifies you, pursuant to Section 6 (c) of the Agreement, that it has elected to repurchase an aggregate 300,000 of your vested Units and 3,300,000 of your unvested Units, such purchase to be completed on a pro-rata basis based on the number of Class C-1 Common Units, Class C-2 Common Units and Class C-3 Common Units held by you (the “Repurchased Units”). We have calculated the purchase price for the Repurchased Units in accordance with Section 6(b) of the Agreement as $27,000.00 in the aggregate for your vested Units and $1.00 in the aggregate for your unvested Units (the “Purchase Price”) and, thus, have enclosed a check in such amount (see Schedule A for detail)

In consideration of the Purchase Price, you hereby represent and warrant to Holdings as follows as of the date hereof and as of the Closing Date (as defined):

All questions concerning the construction, validity and interpretation of this Agreement will be governed by and construed in accordance with the domestic laws of the State of New York, without giving effect to any choice of law or conflict of law provision or rule (whether of the State of New York or any other jurisdiction) that would cause application of the laws of any jurisdiction other than the State of New York.

Please sign the attached copy of this letter and return it to me no later than December 18, 2006; provided that, for the avoidance of doubt, you, by cashing the enclosed check, agree to the terms set forth herein. The time and place of closing of the aforesaid repurchase shall be the earlier of (x) the time you cash the enclosed check, (y) the receipt by me of a copy of this letter signed by you, or (z) July 7, 2006, in each case, in our offices at the address set forth above (the “Closing”)

Accepted as of this

8^th day of December, 2006

Schedule A

Share Repurchase Calculation