APPLICABLE FEDERAL RATES - DECEMBER 2007

December 2007 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 3.84% (4.07%/November -- 4.15%/October -- 4.76%/September)

-Mid Term AFR - Semi-annual Compounding - 4.09% (4.34%/November -- 4.3%/October -- 4.73%/September)

-Long Term AFR - Semi-annual Compounding - 4.67% (4.83%/November -- 4.82%/October -- 5.03%/September)

DIRECTION OF RATES: Down