APPLICABLE FEDERAL RATES - FEBRUARY 2008

February 2008 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 3.09% (3.16%/January -- 3.84%/December -- 4.07%/November)

-Mid Term AFR - Semi-annual Compounding - 3.48% (3.55%/January -- 4.09%/December -- (4.34%/November)

-Long Term AFR - Semi-annual Compounding - 4.41% (4.41%/January -- 4.67%/December -- (4.83%/November )

DIRECTION OF RATES: Down