APPLICABLE FEDERAL RATES - AUGUST 2007

August 2007 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.94% (4.91%/July -- 4.78%/June -- 4.79%/May)

-Mid Term AFR - Semi-annual Compounding - 5.03% (4.89%/July -- 4.59%/June -- 4.57%/May)

-Long Term AFR - Semi-annual Compounding - 5.24% (5.09%/July -- 4.85%/June -- 4.84%/May)

DIRECTION OF RATES: Up