Federal Deposit
Insurance Corporation

September 13, 2004

Robert E. Feldman
Executive Secretary
Attn: Comments/Legal ESS
Federal Deposit Insurance Corporation
550 17th Street, N. W.
Washington, DC 20429

RE: RIN 3064-AC50

We endorse raising the "small bank" threshold to $1 billion.

Our company is a $420 million institution focused on the communities we serve and relatively small in resource capability as compared to the competitors.

Dedicated to community development, we will not change our strategy at $500 million.

The purpose of CRA is community lending and the small bank examination is consistent with that focus.

Sincerely,
Robert L. E;ling
President
Community Bank of Florida
Homestead, FL