From: David [mailto:dthornburgh@lyndonstatebank.com]
Sent: Monday, May 09, 2005 1:30 PM
To: Comments
Subject: Proposed rule on classification of Commercial Credits

Mr. Feldman,

I would oppose the rule revising the classification system for commercial
credit exposures. The present system works.

David Thornburgh
Lyndon State Bank
Lyndon, KS