Please consider this request to leave loan classifications as "Special Mention", "Substandard", and "Doubtful" as is.  This terminology has been in place for a long time and is understood without question by those using it. 

Should there be a need by larger institutions for other terminology perhaps changes, only for them, could be implemented.  As a loan review officer of this bank I see no need for change at this time.

Yours truly

Beverly Walsh
Vice President, First Bank, McComb, MS