APPLICABLE FEDERAL RATES - NOVEMBER 2007

November 2007 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 4.07% (4.15%/October -- 4.76%/September -- 4.94%/August)

-Mid Term AFR - Semi-annual Compounding - 4.34% (4.3%/October -- 4.73%/September -- 5.03%/August)

-Long Term AFR - Semi-annual Compounding - 4.83% (4.82%/October -- 5.03%/September -- 5.24%/August)

DIRECTION OF RATES: Mixed