From: Steve Swanson
Sent: Monday, February 13, 2006 4:23 PM
To: Comments
Cc: David Locke; Jim Walker
Subject: Comments on FDIC docket #2006-01

Hello

Just a couple of points to consider.

1) Would like to see consideration of risk in different areas of the country. Commercial real estate risk greatly increases when the local markets have seen above market appreciation. This is not the case in all areas of the country.

2) Take into consideration diversification of real estate use. Office vacancies may be up while retail vacancies may be down.

Thank-you

Steve Swanson

Executive Vice President
McFarland State Bank
5990 Hwy 51
McFarland, WI