Hebron Savings Bank

From: Greg Johnson
Sent: Thursday, January 19, 2006 8:51 AM
To: Comments

Subject: Comments on CRE concentrations

Thank you for your request for comments regarding CRE concentration limits. Our institution would be on the “list.” It is my belief that the scope of definition of CRE is too broad and the threshold for determining concentrations is too low. However, I do agree that an institution’s ALLL gross reasonableness test should include several basis points for any noted concentration(s).

Gregory W. Johnson
President/CEO
Hebron Savings Bank