APPLICABLE FEDERAL RATES - OCTOBER 2007

October 2007 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.15% (4.76%/September -- 4.94%/August -- (4.91%/July)

-Mid Term AFR - Semi-annual Compounding - 4.3% (4.73%/September -- 5.03%/August -- (4.89%/July)

-Long Term AFR - Semi-annual Compounding - 4.82% (5.03%/September -- 5.24%/August -- (5.09%/July)

DIRECTION OF RATES: Down