Exhibit 99.8


January 21, 2005


Board of Directors
Lynx Therapeutics, Inc.
25861 Industrial Boulevard
Hayward, California 94545


         Re:      AMENDMENT NO. 3 TO REGISTRATION STATEMENT ON FORM S-4 OF LYNX
                  THERAPEUTICS, INC. FILED ON JANUARY 21, 2005 (THE
                  "REGISTRATION STATEMENT")



Ladies and Gentlemen:

         Reference is made to our opinion letter, dated September 27, 2004, with
respect to the fairness from a financial point of view of the consideration to
be paid by Lynx Therapeutics, Inc. (the "Company") pursuant to the Acquisition
Agreement dated as of September 28, 2004 between the Company and Solexa Limited.

         The foregoing opinion letter is provided for the information and
assistance of the Board of Directors of the Company in connection with its
consideration of the transaction contemplated therein and is not to be used,
circulated, quoted or otherwise referred to for any other purpose, nor is it to
be filed with, included in or referred to, in whole or in part, in any
registration statement, proxy statement or any other document, except in
accordance with our prior written consent. We understand that the Company has
determined to include our opinion in the above referenced Registration
Statement.

         In that regard, we hereby consent to the reference to our opinion under
the headings "Chapter One -- Overview -- Summary of the Proxy
Statement/Prospectus," "Chapter One -- Overview -- Summary of the Proxy
Statement/Prospectus -- Overview of the Acquisition Agreement -- Conditions to
the Offer," "Chapter One -- Overview -- Summary of the Proxy
Statement/Prospectus -- Opinion of Lynx's Financial Advisor," "Chapter Two --
Proposal 1 for the Annual Meeting of Lynx Stockholders -- Approval of Issuance
of Lynx Common Stock and Change of Control of Lynx -- The Transaction --
Background to the Transaction," "Chapter Two -- Proposal 1 for the Annual
Meeting of Lynx Stockholders -- Approval of Issuance of Lynx Common Stock and
Change of Control of Lynx -- The Transaction -- Lynx's Reasons for the
Transaction," "Chapter Two -- Proposal 1 for the Annual Meeting of Lynx
Stockholders -- Approval of Issuance of Lynx Common Stock and Change of Control
of Lynx -- The Transaction -- Opinion of Lynx's Financial Advisor," "Chapter Two
-- Proposal 1 for the Annual Meeting of Lynx Stockholders -- Approval of
Issuance of Lynx Common Stock and Change of Control of Lynx -- The Transaction
-- Conditions to the Offer," "Letter from the Chairman of Lynx Therapeutics, Inc
-- Appendix I -- Conditions and Certain Further Terms of the Offer -- Part A:
Conditions of the Offer" and "Letter from the Chairman of Lynx Therapeutics, Inc
-- Appendix III -- Additional Information for Solexa Shareholders -- Fees and
Expenses" and to the inclusion of the foregoing opinion in the Proxy
Statement/Prospectus included in the Registration Statement. Notwithstanding the
foregoing, it is understood that our consent is being delivered solely in
connection with the filing of the above referenced Registration Statement and
that our opinion is not to be used, circulated, quoted or otherwise referred to
for any other purpose, nor is it be filed with, included in or referred to, in
whole or in part, in any registration statement (including any subsequent
amendment to the Registration Statement), proxy statement or any other document,
except in accordance with our prior written consent. In giving such consent, we
do not admit that we are experts within the meaning of the term "experts" as
used in the Securities Act of 1933, as amended, and the rules and regulations
promulgated thereunder.

                                            Sincerely,


                                            /s/ Seven Hills Partners LLC


                                            Seven Hills Partners LLC