SPIRITBANK

August 3, 2004

Robert E. Feldman, Executive Secretary
Attention: Comments/Executive Secretary Section
Federal Deposit Insurance Corporation
550 17th Street NW
Washington, D.C. 20429

Dear Sir:

Thank you for the opportunity to comment on Proposed Changes to FDIC Assessment Certified Statement Rule.

I have reviewed the proposed rule, which would modernize and simplify the deposit insurance assessment regulation governing certified statements. I am supportive of the proposed rule and pleased that the FDIC continues to progress towards providing regulatory burden relief to insured depository institutions under the EGRPRA. I believe that these changes, if adopted, will reduce time and effort by my institution and others required to comply with the assessment and certified statement process.

Sincerely,