APPLICABLE FEDERAL RATES - APRIL 2008

April 2008 Applicable Federal Rates Summary:

-Short Term AFR - Semi-annual Compounding - 1.84% (2.24%/March -- 3.09%/February -- 3.16%/January)

-Mid Term AFR - Semi-annual Compounding - 2.85% (2.95%/March -- 3.48%/February -- 3.55%/January)

-Long Term AFR - Semi-annual Compounding - 4.35% (4.23%/March -- 4.41%/February -- 4.41%/January)


DIRECTION OF RATES: Mixed