From: Steven Niemack [mailto:srniemack@lyndonstatebank.com]
Sent: Tuesday, April 12, 2005 10:11 AM
To: Comments
Subject: Interagency Proposal on the Classification of Commercial Credit Exposures
I oppose the joint proposal to revise the classification system for commercial credit exposures. The current three classification categories are sufficient and can easily address the more complicated proposal you have submitted. I see this change as a burden to implement for all institutions while it will accomplish little gain for those entities that are already adequately identifying their commercial credit problems.
Steven R. Niemack
Chief Executive Officer
Lyndon State Bank
Lyndon, Kansas