Federal Deposit
Insurance Corporation

September 17, 2004

Robert E. Feldman, Executive Secretary
Attention: Comments/Legal ESS, FDIC
550 l 7th Street, NW
Washington, DC 20429

RE: In Favor of $1 Billion Asset Threshold For Small Banks

Dear Mr. Feldman:

Wakulla Bank is in favor of raising the Community Reinvestment Act threshold size from $250 million to $1 billion for "small banks". Banks our size in small communities reinvest in the community as a way of business. This high threshold will surely decrease our red tape paper work without effecting our commitment to the community.

Walter C. Dodson, Jr.
.President & CEO
Wakulla Bank
Crawfordville, FL