Mr. Robert E. Feldman
Executive Secretary
Att: Comments, FDIC
Washington, Dc. 20429

Dear Mr. Feldman

Community Banks are using FHLB advances to help manage our businesses. To include the advances as part of the assessment for our fee to the FDIC is penal in nature.

Now is time for the FDIC to be judicious in its treatment of banks, especially community banks that have been burdened with the hidden costs of regulation. Our margins have been compressing for several years now and sources of additional revenue are limited.

Please do not add to our burden by including FHLB advances as part of the assessment for banks.

With a suffering economy, we are facing more challenges ahead and do not need another expense to hamper our ability to profit and provide service to our communities.

Thanks for your consideration.

Bob Messier
CEO
Valley Bank
Bristol, Ct. 06010