S40 2.4i L5-2.4L VIN 38 B5244S4 (2008)
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Remove the five screws on each side.
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Remove the bumper casing.
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Locate the four markings on the inside of the bumper cover. Make a mark in the middle using a scriber.
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Drill at the markings using a -3 mm (1/8") drill bit. Drill from the inside of the bumper cover.
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Drill out the holes. Use a -8 mm (5/16") diameter drill bit.
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Make holes in the bumper cover using the hole punching tool P/N 9814069. The hole punching tool sleeve and screw must be inside the cover.
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Carefully deburr the inside as necessary.