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O.M.B. No. 7100-0115

Approval expires Juna 30, 1994



BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM

Statement of Purpose for an Extension of Credit

  Secured By Margin Stock



Coap ss Bankame k



(Federal Reserve Form U-1)



This form Is required by law (15 U.S.C. S 78g and 78w; 12 CFR 221).



INSTRUCTIONS



1. This form must be completed when a bank extends credit In

excess of $100,000 secured directly or Indirectly, in whole or In

part, by any margin stock.



2. The term 'margin stock' Is defined In Regulation U (12 CFR 221)

and includes, principally. (1) stocks that are registered on a

national securities exchange or that are on the Federal Reserve

Board's List of Marginabie OTC.Stocks; (2) debt securities (bonds)

that are convertible Into margin stocks; (3) any over-the-counter



security designated as qualified for trading in the National Market

System under a designation plan approved by the Securities and

Exchange Commission (NMS security); and (4) shares of mutual

funds, unless 95 per cent of the assets of the fund are continu-

ously invested in U.S. government, agency, state, or municipal

obligations.



3. Please print or type (d space is inadequate, attach separate sheet).



- 'IT i. To be completed by borrower(s).



  "10,000,000.00

.fiat Is the amount of the credit being extended?



2. Will any part of this credit be used to purchase or carry margin stock? [~ Yes No



If the answer is 'no,' describe the specific purpose of the credit. PC[5OY L 7 ~ 51~VI C



I (we) have read this form and certify that to the best of my (our) lateralizing this credit are authentic, genuine, unaltered, and not

knowledge and belief the information given Is true, accurate, and stolen, forged, or counterfeit.,

complete, and that the margin stocks and any other securities ool-



Signed: KEZ i L. LAY LINDA P. 4Y



  neYUre Dote s nature oafs



or Type Name / PrirN or Type Name



This form should not be signed in blank.



A borrower who falsely certifies the purpose of a credit on this

form or otherwise willfully or intentionally evades the provisions

of Regulation U will also violate Federal Reserve Regulation X,

'Borrowers of Securities Credit.'



FormAlkon Tschr ologis, Jo . 1711 o,'91) 18001 937.1788



=001-01044



ETF-KLL-000566







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EXHIBIT

  140





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PART II. To be completed by bank only if the ise of the credit is to purchase or carry margi' ft 1(2) answered yes')



1. List the margin stock securing this credit; do not include debt securities convertible Into margin stock. The maximum loan value of margin stock

is ..... per cent of its current market value under the current Supplement to Regulation U.



No. of

shares	Issue	Market price

per share	Date and source

of valuation

(See note below)	Total market

value per issue

				



2. List the debt securities convertible Into margin stock securing this credit. The maximum loan value of such debt securities is ..... per cent of the

current market value under the current Supplement to Regulation U.



Principal

amount	Issue	Market price	Date and source

of valuation

(See note below)	Total market

value per Issue

			



3. List other collateral including non-margin stock securing this credit.



Describe briefly	Market price	Date and source

of valuation

(See note below)	Good faith

loan value

			



Note: Bank need no( complete 'Date and source of valuation' It the market value was obtained from regularly published kionnetbn in a journal of general ctr-

cutaflon.



PART III. To be signed by a bank officer in all instances



I am a duly authorized officer of the bank and understand that this

credit secured by margin stock may be subject to the credit restric-

tions of Regulation U. I have read this form and any attachments,

and I have accepted the customer's statement in Part I In good

faith as required by Regulation U•, and I certify that to the best of

my knowledge and belief, all the Information given Is true, ac-

curate, and complete. I also certify that If any securities that direct-

ly secure the credit are not or will not be registered In the name of

the borrower or he nominee, I have or will cause to have examined



the written consent of the registered owner to pledge such

securkles. I further certify that any securities that have been or will

be physically delivered to the bank In connection with this credit

have been or will be examined, that all validation procedures re-

quired by bank policy and the Securities Exchange Act of 1934

(section 17(f), as amended) have been or will be performed, and that

I am satisfied to the best of my knowledge and belief that such

securities are genuine and not stolen or forged and their faces have

not been altered.





Date ,V C r P CS'IC~~Pt#'

Title



Signed:

  ~e.

Bank omoers e/g

  11 C k ~h~

6"L)

Prim or type name



• To accept the customer's statement In good taah. the officer of the bank must be alert to the c ccumsta c.s surroixWkq the crude and. r In possession or any

Intor anon that would cause a prudent person not to accept the ele/emerR winch! krqu wy. must haw kti.alpaed and be salsfed that the stdem.rrt Is UuVWuL Among

the facts r filch would require such Inves IgatIon are recetpl of the statement through the mail or horn a V *d parry.



This form must be retained by the bank for at least three years after the credit Is extinguished.



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