Additionally, non-interest income in 2007 included a $240,000 first quarter non-recurring item relating to the recapture of the allowance for losses on unfunded loan commitments which was part of the 2007 AFLL
modification process described earlier.
At September 30, 2008, our AFLL
to total loans was 0.
Relative to this year's financial results, it is important to note that in June 2007, ECB modified its allowance for loan losses ("AFLL
") model to more accurately conform to the industry guidance that had been issued by the accounting and regulatory agencies regarding the AFLL