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Comptroller of the Currency
Administrator of National Banks
Washington, DC 20219

	
Date

Chief Executive Officer
National Bank


EXPRESS DETERMINATION LETTER FOR IRS REGULATION 1.166-2(d)(3)

In connection with the most recent examination of [NAME OF BANK] by the
Office of the Comptroller of the Currency, as of [EXAMINATION DATE], we
reviewed the institution's loan review process as it relates to loan
charge-offs. Based on our review, we concluded that the bank, as of that
date, maintained and applied loan loss classification standards that were
consistent with regulatory standards regarding loan charge-offs.

This statement is made on the basis of a review that was conducted in
accordance with our normal examination procedures and criteria, including
sampling of loans in accordance with those procedures and criteria. It
does not in any way limit or preclude any formal or informal supervisory
action (including enforcement actions) by this supervisory authority
relating to the institution's loan review process or the level at which it
maintains its allowance for loan and lease losses.


 
Sincerely yours,



National Bank Examiner
Examiner-in-charge