APPLICABLE FEDERAL RATES - SEPTEMBER 2007

September 2007 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.76% (4.94%/August -- (4.91%/July -- 4.78%/June)

-Mid Term AFR - Semi-annual Compounding - 4.73% (5.03%/August -- (4.89%/July -- 4.59%/June)

-Long Term AFR - Semi-annual Compounding - 5.03% (5.24%/August -- (5.09%/July -- 4.85%/June)

DIRECTION OF RATES: Down