| Indiana                                                                  | 35-1908796                                |
|--------------------------------------------------------------------------|-------------------------------------------|
| (State      or other jurisdiction of incorporation      or organization) | (I.R.S.      Employer Identification No.) |

|   |                                                                                 |                             |
|--------|--------------------------------------------------------------------------------------|----------------------------------|
|   | Large      Accelerated Filer o                                                       | Accelerated      Filer o         |
|   |                                                                                 |                             |
|   | Non-Accelerated      Filer o(Do      not check if a smaller reporting company)  | Smaller      Reporting Company x |

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|                                                 |                                                                                                                                                    | PAGE   |
|------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| PART      I.    FINANCIAL INFORMATION |                                                                                                                                                    |
| Item      1.                                         | Financial      Statements                                                                                                                               |   |
|                                                 | Unaudited      Condensed Consolidated Balance Sheets as of September 30, 2008 and      December 31, 2007                                                | 1      |
|                                                 | Unaudited      Condensed Consolidated Statements of Operations for the quarters and nine      months ended September 30, 2008 and 2007                  | 2      |
|                                                 | Unaudited      Condensed Consolidated Statements of Cash Flows for the quarters and nine      months ended September 30, 2008 and 2007                  | 3      |
|                                                 | Unaudited      Condensed Consolidated Statements of Comprehensive Income (Loss) for the      quarters and nine months ended September 30, 2008 and 2007 | 4      |
|                                                 | Notes      to Unaudited Condensed Consolidated Financial Statements                                                                                     | 5      |
| Item      2.                                         | Management’s      Discussion and Analysis of Financial Condition and Results of      Operations                                                   |   |
|                                                 |                                                                                                                                                    | 15     |
| Item      4T.                                        | Controls      and Procedures                                                                                                                            | 29     |
|                                                 |                                                                                                                                                    |   |
| PART      II.    OTHER INFORMATION    |                                                                                                                                                    |
| Item      6.                                         | Exhibits                                                                                                                                                | 30     |
|                                                 |                                                                                                                                                    |   |
| SIGNATURE                                            | 31                                                                                                                                                      |
|                                                 |                                                                                                                                                    |   |
| EXHIBIT      INDEX                                   | 32                                                                                                                                                      |

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| WHITE      RIVER CAPITAL, INC. AND SUBSIDIARIES                                                                                                                                        |   |                    |    |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|---------|--------|
| CONDENSED      CONSOLIDATED BALANCE SHEETS                                                                                                                                             |   |                    |    |   |   |   |
| (Unaudited)                                                                                                                                                                            |   |                    |    |   |   |   |
| (Dollars      in thousands)                                                                                                                                                            |   |                    |    |   |   |   |
|                                                                                                                                                                                   |   |                    |    |   |   |   |
| ASSETS                                                                                                                                                                                 |   | September      30, 2008 |    |   | December      31, 2007 |   |
|                                                                                                                                                                                   |   |                    |    |   |   |   |
| Cash      and cash equivalents                                                                                                                                                         |   | $                       | 4,771   |   |   | $ | 3,785 |   |
| Finance      receivables—net                                                                                                                                                     |   |                    | 84,126  |   |   |   | 90,725 |   |
| Goodwill                                                                                                                                                                               |   |                    | -       |   |   |   | 34,536 |   |
| Deferred      tax assets—net                                                                                                                                                     |   |                    | 47,197  |   |   |   | 36,031 |   |
| Other      assets                                                                                                                                                                      |   |                    | 1,254   |   |   |   | 1,488 |   |
|                                                                                                                                                                                   |   |                    |    |   |   |   |   |   |
| TOTAL                                                                                                                                                                                  |   | $                       | 137,348 |   |   | $ | 166,565 |   |
|                                                                                                                                                                                   |   |                    |    |   |   |   |   |   |
|                                                                                                                                                                                   |   |                    |    |   |   |   |   |   |
| LIABILITIES      AND SHAREHOLDERS’ EQUITY                                                                                                                                        |   |                    |    |   |   |   |   |   |
|                                                                                                                                                                                   |   |                    |    |   |   |   |   |   |
| LIABILITIES:                                                                                                                                                                           |   |                    |    |   |   |   |   |   |
| Line      of credit                                                                                                                                                                    |   |                    | 41,000  |   |   |   | 50,000 |   |
| Accrued      interest                                                                                                                                                                  |   |                    | 183     |   |   |   | 351 |   |
| Creditor      notes payable                                                                                                                                                            |   |                    | 252     |   |   |   | 1,324 |   |
| Other      payables and accrued expenses                                                                                                                                               |   |                    | 1,917   |   |   |   | 2,093 |   |
|                                                                                                                                                                                   |   |                    |    |   |   |   |   |   |
| Total      liabilities                                                                                                                                                                 |   |                    | 43,352  |   |   |   | 53,768 |   |
|                                                                                                                                                                                   |   |                    |    |   |   |   |   |   |
| SHAREHOLDERS’      EQUITY:                                                                                                                                                       |   |                    |    |   |   |   |   |   |
| Preferred      Stock, without par value, authorized 3,000,000 shares; none issued and      outstanding                                                                                 |   |                    | -       |   |   |   | - |   |
| Common      Stock, without par value, authorized 20,000,000 shares; 3,872,853 and      3,843,087 issued and outstanding at September 30, 2008 and December 31,      2007, respectively |   |                    | 180,384 |   |   |   | 179,976 |   |
| Warrants,      150,000 outstanding at September 30, 2008 and December 31, 2007,      respectively                                                                                 |   |                    | 534     |   |   |   | 534 |   |
| Accumulated      other comprehensive income, net of taxes                                                                                                                              |   |                    | 481     |   |   |   | 4,437 |   |
| Accumulated      deficit                                                                                                                                                               |   |                    | (87,403 | )      |   |   | (72,150 | ) |
|                                                                                                                                                                                   |   |                    |    |   |   |   |   |   |
| Total      shareholders’ equity                                                                                                                                                  |   |                    | 93,996  |   |   |   | 112,797 |   |
|                                                                                                                                                                                   |   |                    |    |   |   |   |   |   |
| TOTAL                                                                                                                                                                                  |   | $                       | 137,348 |   |   | $ | 166,565 |   |
|                                                                                                                                                                                   |   |                    |    |   |   |   |   |   |
| See      notes to condensed consolidated financial statements.                                                                                                                         |   |                    |    |   |   |

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| WHITE      RIVER CAPITAL, INC. AND SUBSIDIARIES                     |   |                             |      |   |                                 |   |      |
|---------------------------------------------------------------------|--------|----------------------------------|-----------|--------|--------------------------------------|--------|-----------|
| CONDENSED      CONSOLIDATED STATEMENTS OF OPERATIONS                |   |                             |      |   |                                 |   |      |   |   |   |
| (Unaudited)                                                         |   |                             |      |   |                                 |   |      |   |   |   |   |   |
| (Dollars      in thousands, except per share amounts)               |   |                             |      |   |                                 |   |      |   |   |   |   |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |
|                                                                |   | Quarter      Ended September 30, |      |   | Nine      Months Ended September 30, |   |
|                                                                |   | 2008                             |      |   | 2007                                 |   |      | 2008 |   |   | 2007 |   |
| INTEREST:                                                           |   |                             |      |   |                                 |   |      |   |   |   |   |   |
| Interest      on receivables                                        |   | $                                | 7,584     |   |                                 | $      | 7,943     |   |   | $ | 23,321 |   |   | $ | 24,229 |   |
| Accretion      and other interest                                   |   |                             | 931       |   |                                 |   | 1,400     |   |   |   | 6,261 |   |   |   | 12,683 |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| Total      interest income                                          |   |                             | 8,515     |   |                                 |   | 9,343     |   |   |   | 29,582 |   |   |   | 36,912 |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| Interest      expense                                               |   |                             | (615      | )      |                                 |   | (1,407    | ) |   |   | (2,088 | ) |   |   | (4,945 | ) |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| Net      interest margin                                            |   |                             | 7,900     |   |                                 |   | 7,936     |   |   |   | 27,494 |   |   |   | 31,967 |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| Provision      for estimated credit losses                          |   |                             | (2,089    | )      |                                 |   | (1,480    | ) |   |   | (4,907 | ) |   |   | (2,979 | ) |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| Net      interest margin after provision for estimated creditlosses |   |                             | 5,811     |   |                                 |   | 6,456     |   |   |   | 22,587 |   |   |   | 28,988 |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| OTHER      REVENUES (EXPENSES):                                     |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| Salaries      and benefits                                          |   |                             | (2,013    | )      |                                 |   | (2,128    | ) |   |   | (6,654 | ) |   |   | (6,280 | ) |
| Third      party servicing expense                                  |   |                             | (50       | )      |                                 |   | (99       | ) |   |   | (237 | ) |   |   | (453 | ) |
| Other      operating expenses                                       |   |                             | (1,264    | )      |                                 |   | (1,214    | ) |   |   | (4,955 | ) |   |   | (4,032 | ) |
| Bankruptcy      costs                                               |   |                             | -         |   |                                 |   | -         |   |   |   | - |   |   |   | (6 | ) |
| Charge      to Master Trust—net                               |   |                             | -         |   |                                 |   | (540      | ) |   |   | - |   |   |   | (2,031 | ) |
| Change      in fair market valuation of creditor notes payable      |   |                             | (4        | )      |                                 |   | (206      | ) |   |   | (51 | ) |   |   | (393 | ) |
| Gain      (loss) from deficiency account sale                       |   |                             | -         |   |                                 |   | -         |   |   |   | 158 |   |   |   | 22 |   |
| Other      income (expense)                                         |   |                             | (87       | )      |                                 |   | 23        |   |   |   | (214 | ) |   |   | 97 |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| Total      other revenues (expenses)                                |   |                             | (3,418    | )      |                                 |   | (4,164    | ) |   |   | (11,953 | ) |   |   | (13,076 | ) |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| Goodwill      Impairment                                            |   |                             | (34,536   | )      |                                 |   | -         |   |   |   | (34,536 | ) |   |   | - |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| INCOME      (LOSS) BEFORE INCOME TAXES                              |   |                             | (32,143   | )      |                                 |   | 2,292     |   |   |   | (23,902 | ) |   |   | 15,912 |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| INCOME      TAX BENEFIT (EXPENSE)                                   |   |                             | 11,671    |   |                                 |   | (801      | ) |   |   | 8,649 |   |   |   | (5,750 | ) |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| NET      INCOME (LOSS)                                              |   | $                                | (20,472   | )      |                                 | $      | 1,491     |   |   | $ | (15,253 | ) |   | $ | 10,162 |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| NET      INCOME (LOSS) PER COMMON SHARE (BASIC)                     |   | $                                | (5.29     | )      |                                 | $      | 0.39      |   |   | $ | (3.94 | ) |   | $ | 2.65 |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| NET      INCOME (LOSS) PER COMMON SHARE (DILUTED)                   |   | $                                | (5.29     | )      |                                 | $      | 0.38      |   |   | $ | (3.94 | ) |   | $ | 2.57 |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| BASIC      WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING     |   |                             | 3,872,610 |   |                                 |   | 3,842,287 |   |   |   | 3,869,429 |   |   |   | 3,840,025 |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| DILUTED      WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING   |   |                             | 3,872,610 |   |                                 |   | 3,952,893 |   |   |   | 3,869,429 |   |   |   | 3,946,429 |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
|                                                                |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |   |   |   |
| See      notes to condensed consolidated financial statements.      |   |                             |      |   |                                 |   |      |   |   |   |   |   |   |

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| WHITE      RIVER CAPITAL, INC. AND SUBSIDIARIES                                                       |   |                                 |    |   |   |   |
|-------------------------------------------------------------------------------------------------------|--------|--------------------------------------|---------|--------|--------|--------|
| CONDENSED      CONSOLIDATED STATEMENTS OF CASH FLOWS                                                  |   |                                 |    |   |   |   |
| (Unaudited)                                                                                           |   |                                 |    |   |   |   |
| (Dollars      in thousands)                                                                           |   |                                 |    |   |   |   |
|                                                                                                  |   |                                 |    |   |   |   |
|                                                                                                  |   | Nine      Months Ended September 30, |    |
|                                                                                                  |   | 2008                                 |    |   | 2007   |   |
| CASH      FLOWS FROM OPERATING ACTIVITIES:                                                            |   |                                 |    |   |   |   |
| Net      income (loss)                                                                                |   | $                                    | (15,253 | )      |   | $      | 10,162 |   |
| Adjustments      to reconcile net income to net cash provided by (used in) operating      activities: |   |                                 |    |   |   |   |   |   |
| Accretion      of other comprehensive income                                                          |   |                                 | (6,230  | )      |   |   | (12,242 | ) |
| Accretion      of securitization discount                                                             |   |                                 | (852    | )      |   |   | - |   |
| Provision      for estimated credit losses                                                            |   |                                 | 4,907   |   |   |   | 2,979 |   |
| Goodwill      impairment                                                                              |   |                                 | 34,536  |   |   |   | - |   |
| Amortization      and depreciation                                                                    |   |                                 | 315     |   |   |   | 320 |   |
| Amortization      of discount and interest accrued on creditor notes payable                          |   |                                 | (97     | )      |   |   | 260 |   |
| Gain      from disposition of equipment                                                               |   |                                 | -       |   |   |   | (14 | ) |
| Deferred      income taxes                                                                            |   |                                 | (8,891  | )      |   |   | 5,607 |   |
| Change      in fair value of creditor notes payable                                                   |   |                                 | 52      |   |   |   | 394 |   |
| Stock      based compensation expense                                                                 |   |                                 | 408     |   |   |   | 291 |   |
| Changes      in assets and liabilities:                                                               |   |                                 |    |   |   |   |   |   |
| Accrued      interest receivable and other assets                                                     |   |                                 | 81      |   |   |   | 379 |   |
| Amounts      due to Master Trust                                                                      |   |                                 | -       |   |   |   | (3,567 | ) |
| Payment      of creditor notes payable accrued interest                                               |   |                                 | -       |   |   |   | (137 | ) |
| Other      payables and accrued expenses                                                              |   |                                 | (343    | )      |   |   | (2,175 | ) |
| Net      cash provided by operating activities                                                        |   |                                 | 8,633   |   |   |   | 2,257 |   |
|                                                                                                  |   |                                 |    |   |   |   |   |   |
| CASH      FLOWS FROM INVESTING ACTIVITIES:                                                            |   |                                 |    |   |   |   |   |   |
| Principal      collections and recoveries on securitized finance    receivables                       |   |                                 | -       |   |   |   | 21,942 |   |
| Purchase      of finance receivables                                                                  |   |                                 | (43,642 | )      |   |   | (43,208 | ) |
| Collections      on finance receivables                                                               |   |                                 | 35,142  |   |   |   | 35,872 |   |
| Principal      collections and recoveries on receivables held for    investment                       |   |                                 | 10,966  |   |   |   | 1,062 |   |
| Collections      on beneficial interest in Master Trust                                               |   |                                 | -       |   |   |   | 17,122 |   |
| Change      in restricted cash                                                                        |   |                                 | -       |   |   |   | 7,753 |   |
| Proceeds      from sale of equipment                                                                  |   |                                 | -       |   |   |   | 14 |   |
| Capital      expenditures                                                                             |   |                                 | (86     | )      |   |   | (188 | ) |
| Net      cash provided by investing activities                                                        |   |                                 | 2,380   |   |   |   | 40,369 |   |
|                                                                                                  |   |                                 |    |   |   |   |   |   |
| CASH      FLOWS FROM FINANCING ACTIVITIES:                                                            |   |                                 |    |   |   |   |   |   |
| Principal      payments on collateralized financings                                                  |   |                                 | -       |   |   |   | (24,883 | ) |
| Principal      payments on secured note payable                                                       |   |                                 | -       |   |   |   | (2,812 | ) |
| Principal      payments on creditor notes payable                                                     |   |                                 | (1,027  | )      |   |   | (1,661 | ) |
| Net      repayment on line of credit                                                                  |   |                                 | (9,000  | )      |   |   | (5,500 | ) |
| Principal      payments of subordinated debentures                                                    |   |                                 | -       |   |   |   | (7,700 | ) |
| Net      cash used in financing activities                                                            |   |                                 | (10,027 | )      |   |   | (42,556 | ) |
|                                                                                                  |   |                                 |    |   |   |   |   |   |
| INCREASE      IN CASH AND CASH EQUIVALENTS                                                            |   |                                 | 986     |   |   |   | 70 |   |
| CASH      AND CASH EQUIVALENTS—Beginning of year                                                |   |                                 | 3,785   |   |   |   | 6,958 |   |
| CASH      AND CASH EQUIVALENTS—End of period                                                    |   | $                                    | 4,771   |   |   | $      | 7,028 |   |
|                                                                                                  |   |                                 |    |   |   |   |   |   |
| SUPPLEMENTAL      DISCLOSURES OF CASH FLOW INFORMATION:                                               |   |                                 |    |   |   |   |   |   |
| Income      tax refunds                                                                               |   | $                                    | -       |   |   | $      | 1 |   |
| Interest      paid                                                                                    |   | $                                    | 2,351   |   |   | $      | 4,924 |   |
| Non      cash items:                                                                                  |   |                                 |    |   |   |   |   |   |
| Initial      fair value adjustment for creditor notes payable                                         |   | $                                    | -       |   |   | $      | 994 |   |
|                                                                                                  |   |                                 |    |   |   |   |   |   |
| See      notes to condensed consolidated financial statements.                                        |   |                                 |    |   |   |   |   |   |

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| Part      I  Financial Information WHITE      RIVER CAPITAL, INC. AND SUBSIDIARIES             |   |
|----------------------------------------------------------------------------------------------------------|--------|
| CONDENSED      CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)                                    |   |
| (Unaudited)                                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |
| (Dollars      in thousands)                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                     |   | Quarters      Ended September 30, |   |   | Nine      Months Ended September 30, |   |
|                                                                                                     |   | 2008 |   |   | 2007 |   |   | 2008 |   |   | 2007 |   |
|                                                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |
| NET      INCOME (LOSS)                                                                                   |   | $ | (20,472 | ) |   | $ | 1,491 |   |   | $ | (15,253 | ) |   | $ | 10,162 |   |
|                                                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| OTHER      COMPREHENSIVE INCOME:                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net      unrealized change on recombined assets and Beneficial Interest in Master      Trust, net of tax |   |   | (585 | ) |   |   | (163 | ) |   |   | (3,956 | ) |   |   | (5,042 | ) |
|                                                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| COMPREHENSIVE      INCOME (LOSS)                                                                         |   | $ | (21,057 | ) |   | $ | 1,328 |   |   | $ | (19,209 | ) |   | $ | 5,120 |   |
|                                                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| See      notes to condensed consolidated financial statements.                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

----

| 1.   | BASIS      OF PRESENTATION |
|----------------|----------------------------|

----

| 2.   | GENERAL      DISCUSSION |
|----------------|-------------------------|

| 3.   | FINANCE      RECEIVABLES – NET |
|----------------|--------------------------------------|

----

|   |                                                                                        |   | September      30, |    |   | December      31, |   |
|--------|---------------------------------------------------------------------------------------------|--------|--------------------|---------|--------|-------------------|--------|
|   |                                                                                        |   | 2008               |    |   | 2007              |   |
|   |                                                                                        |   |               |    |   |              |   |
|   | Finance      receivables, gross                                                             |   | $                  | 103,617 |   |              | $      | 101,948 |   |
|   | Unearned      interest                                                                      |   |               | (3,576  | )      |              |   | (5,164 | ) |
|   | Finance      receivables, net of unearned finance charge income                             |   |               | 100,041 |   |              |   | 96,784 |   |
|   |                                                                                        |   |               |    |   |              |   |   |   |
|   | Accretable      unearned acquisition discounts and fees                                     |   |               | (10,822 | )      |              |   | (10,740 | ) |
|   | Finance      receivables, net of unearned finance charge income and discounts and      fees |   |               | 89,219  |   |              |   | 86,044 |   |
|   |                                                                                        |   |               |    |   |              |   |   |   |
|   | Allowance      for loan losses                                                              |   |               | (7,235  | )      |              |   | (6,810 | ) |
|   |                                                                                        |   |               |    |   |              |   |   |   |
|   | Finance      receivables, net                                                               |   | $                  | 81,984  |   |              | $      | 79,234 |   |
|   |                                                                                        |   |               |    |   |              |   |   |   |

|   |                                       |   | Quarters      Ended September 30, |   |   | Nine      Months Ended September 30, |   |
|--------|--------------------------------------------|--------|-----------------------------------|--------|--------|--------------------------------------|--------|
|   |                                       |   | 2008                              |   |   | 2007                                 |   |   | 2008 |   |   | 2007 |   |
|   |                                       |   |                              |   |   |                                 |   |   |   |   |   |   |   |   |   |   |   |
|   | Balance      at beginning of period        |   | $                                 | 6,935  |   |                                 | $      | 5,784 |   |   | $ | 6,810 |   |   | $ | 5,694 |   |
|   | Charge-offs,      net of recoveries        |   |                              | (1,987 | )      |                                 |   | (1,588 | ) |   |   | (5,325 | ) |   |   | (4,632 | ) |
|   | Provision      for estimated credit losses |   |                              | 2,287  |   |                                 |   | 1,989 |   |   |   | 5,750 |   |   |   | 5,123 |   |
|   |                                       |   |                              |   |   |                                 |   |   |   |   |   |   |   |   |   |   |   |
|   | Balance      at the end of the period      |   | $                                 | 7,235  |   |                                 | $      | 6,185 |   |   | $ | 7,235 |   |   | $ | 6,185 |   |

|   |                                          |   | September      30, |   |   | December      31, |   |
|--------|-----------------------------------------------|--------|--------------------|--------|--------|-------------------|--------|
|   |                                          |   | 2008               |   |   | 2007              |   |
|   |                                          |   |               |   |   |              |   |
|   | Principal      balance of finance receivables |   | $                  | 2,235  |   |              | $      | 12,572 |   |
|   | Unearned      discount                        |   |               | (103   | )      |              |   | (955 | ) |
|   | Accrued      interest receivable              |   |               | 18     |   |              |   | 96 |   |
|   | Allowance      for credit losses              |   |               | (8     | )      |              |   | (222 | ) |
|   |                                          |   |               |   |   |              |   |   |   |
|   | Finance      receivables—net            |   | $                  | 2,142  |   |              | $      | 11,491 |   |
|   |                                          |   |               |   |   |              |   |   |   |

----

|   |                                                  |   | Quarters      Ended September 30, |   |   | Nine      Months Ended September 30, |   |
|--------|-------------------------------------------------------|--------|-----------------------------------|--------|--------|--------------------------------------|--------|
|   |                                                  |   | 2008                              |   |   | 2007                                 |   |   | 2008 |   |   | 2007 |   |
|   |                                                  |   |                              |   |   |                                 |   |   |   |   |   |   |   |
|   | Balance      at the beginning of period               |   | $                                 | 10     |   |                                 | $      | 322 |   |   | $ | 222 |   |   | $ | 1,617 |   |
|   | Charge-offs                                           |   |                              | (113   | )      |                                 |   | (513 | ) |   |   | (613 | ) |   |   | (2,227 | ) |
|   | Recoveries                                            |   |                              | 309    |   |                                 |   | 744 |   |   |   | 1,242 |   |   |   | 2,798 |   |
|   | Provision      (recovery) for estimated credit losses |   |                              | (198   | )      |                                 |   | (509 | ) |   |   | (843 | ) |   |   | (2,144 | ) |
|   |                                                  |   |                              |   |   |                                 |   |   |   |   |   |   |   |   |   |   |   |
|   | Balance      at the end of the period                 |   | $                                 | 8      |   |                                 | $      | 44 |   |   | $ | 8 |   |   | $ | 44 |   |
|   |                                                  |   |                              |   |   |                                 |   |   |   |   |   |   |   |   |   |   |   |

| 4.   | OTHER      ASSETS |
|----------------|-------------------|

|   |                                                     |   | September      30, |   |   | December      31, |   |
|--------|----------------------------------------------------------|--------|--------------------|--------|--------|-------------------|--------|
|   |                                                     |   | 2008               |   |   | 2007              |   |
|   |                                                     |   |               |   |   |              |   |   |   |
|   | Receivable      from servicer                            |   | $                  | 29     |   |              | $      | 203 |   |
|   | Prepaid      expenses                                    |   |               | 606    |   |              |   | 573 |   |
|   | Property,      equipment and leasehold improvements, net |   |               | 532    |   |              |   | 622 |   |
|   | Other                                                    |   |               | 87     |   |              |   | 90 |   |
|   | Total      other assets                                  |   | $                  | 1,254  |   |              | $      | 1,488 |   |
|   |                                                     |   |               |   |   |              |   |   |   |

| 5.   | GOODWILL |
|----------------|----------|

----

| 6.   | CREDITOR      NOTES PAYABLE |
|----------------|-----------------------------|

|   |                                                                                           |   | Quarters      Ended September 30, |   |   | Nine      Months Ended September 30, |   |
|--------|------------------------------------------------------------------------------------------------|--------|-----------------------------------|--------|--------|--------------------------------------|--------|
|   |                                                                                           |   | 2008                              |   |   | 2007                                 |   |   | 2008 |   |   | 2007 |   |
|   |                                                                                           |   |                              |   |   |                                 |   |   |   |   |   |   |   |
|   | Beginning      balance                                                                         |   | $                                 | 450    |   |                                 | $      | 1,053 |   |   | $ | 1,324 |   |   | $ | 2,478 |   |
|   | Total      (income) losses included in earnings (recorded as "other revenues      (expenses)") |   |                              | 4      |   |                                 |   | 206 |   |   |   | 51 |   |   |   | 393 |   |
|   | Purchases,      issuances and settlements                                                      |   |                              | (202   | )      |                                 |   | 75 |   |   |   | (1,123 | ) |   |   | (1,537 | ) |
|   | Transfers      in and/or out of Level 3                                                        |   |                              | -      |   |                                 |   | - |   |   |   | - |   |   |   | - |   |
|   | Ending      balance                                                                            |   | $                                 | 252    |   |                                 | $      | 1,334 |   |   | $ | 252 |   |   | $ | 1,334 |   |
|   |                                                                                           |   |                              |   |   |                                 |   |   |   |   |   |   |   |   |   |   |   |

| 7.   | INCOME      TAXES |
|----------------|-------------------|

----

| 8.   | STOCK      BASED COMPENSATION |
|----------------|-------------------------------|

|   | Restricted      Stock Awards                |   | Shares |    |   | Weighted      Average Grant Date Fair Value |   |
|--------|---------------------------------------------|--------|--------|---------|--------|---------------------------------------------|--------|
|   |                                        |   |   |    |   |                                        |   |
|   | Nonvested      awards at December 31, 2007  |   |   | 54,300  |   |                                        | $      | 14.91 |   |
|   | Granted                                     |   |   | -       |   |                                        |   | - |   |
|   | Vested                                      |   |   | (26,000 | )      |                                        |   | 14.56 |   |
|   | Forfeited                                   |   |   | (3,300  | )      |                                        |   | 16.66 |   |
|   | Nonvested      awards at September 30, 2008 |   |   | 25,000  |   |                                        | $      | 14.89 |   |
|   |                                        |   |   |    |   |                                        |   |   |   |

----

| 9.   | BUSINESS      SEGMENT INFORMATION |
|----------------|-----------------------------------|

----

| For The Quarter Ended September 30, 2008                                             |   | UAC    |   |   | Coastal      Credit |   |   | Corporate      and Other |   |   | Consolidated |   |
|--------------------------------------------------------------------------------------|--------|--------|--------|--------|---------------------|--------|--------|--------------------------|--------|--------|--------------|--------|
|                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |
| Total      interest income                                                           |   | $      | 1,143  |   |                | $      | 7,367  |                     |   | $      | 5            |   |   | $ | 8,515 |   |
|                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Interest      expense                                                                |   |   | (51    | )      |                |   | (564   | )                        |   |   | -            |   |   |   | (615 | ) |
|                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Net      interest margin                                                             |   |   | 1,092  |   |                |   | 6,803  |                     |   |   | 5            |   |   |   | 7,900 |   |
|                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Recovery      (provision) for estimated credit losses                                |   |   | 198    |   |                |   | (2,287 | )                        |   |   | -            |   |   |   | (2,089 | ) |
|                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Net      interest margin after recovery (provision) for estimated credit      losses |   |   | 1,290  |   |                |   | 4,516  |                     |   |   | 5            |   |   |   | 5,811 |   |
|                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Total      other revenues (expenses)                                                 |   |   | (2,312 | )      |                |   | (2,749 | )                        |   |   | 1,643        |   |   |   | (3,418 | ) |
|                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Goodwill      impairment                                                             |   |   | -      |   |                |   | -      |                     |   |   | (34,536      | )      |   |   | (34,536 | ) |
|                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Income      (loss) before income taxes                                               |   | $      | (1,022 | )      |                | $      | 1,767  |                     |   | $      | (32,888      | )      |   | $ | (32,143 | ) |

| For The Quarter Ended September 30, 2007                                                       |   | UAC    |   |   | Coastal      Credit |   |   | Corporate      and Other |   |   | Consolidated |   |
|------------------------------------------------------------------------------------------------|--------|--------|--------|--------|---------------------|--------|--------|--------------------------|--------|--------|--------------|--------|
|                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |
| Total      interest income                                                                     |   | $      | 1,676  |   |                | $      | 7,649  |                     |   | $      | 18           |   |   | $ | 9,343 |   |
|                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Interest      expense                                                                          |   |   | (188   | )      |                |   | (928   | )                        |   |   | (291         | )      |   |   | (1,407 | ) |
|                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Net      interest margin                                                                       |   |   | 1,488  |   |                |   | 6,721  |                     |   |   | (273         | )      |   |   | 7,936 |   |
|                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Recovery      (provision) for estimated credit losses                                          |   |   | 509    |   |                |   | (1,989 | )                        |   |   | -            |   |   |   | (1,480 | ) |
|                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Net      interest margin (deficit) after recovery (provision) for estimated credit      losses |   |   | 1,997  |   |                |   | 4,732  |                     |   |   | (273         | )      |   |   | 6,456 |   |
|                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Total      other revenues (expenses)                                                           |   |   | (923   | )      |                |   | (2,773 | )                        |   |   | (468         | )      |   |   | (4,164 | ) |
|                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Goodwill      impairment                                                                       |   |   | -      |   |                |   | -      |                     |   |   | -            |   |   |   | - |   |
|                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Income      before income taxes                                                                |   | $      | 1,074  |   |                | $      | 1,959  |                     |   | $      | (741         | )      |   | $ | 2,292 |   |

| For The Nine Months Ended September 30, 2008                                         |   | UAC    |    |   | Coastal      Credit |   |   | Corporate      and Other |   |   | Consolidated |   |
|--------------------------------------------------------------------------------------|--------|--------|---------|--------|---------------------|--------|--------|--------------------------|--------|--------|--------------|--------|
|                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |
| Total      interest income                                                           |   | $      | 7,639   |   |                | $      | 21,932 |                     |   | $      | 11           |   |   | $ | 29,582 |   |
|                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Interest      expense                                                                |   |   | (174    | )      |                |   | (1,914 | )                        |   |   | -            |   |   |   | (2,088 | ) |
|                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Net      interest margin                                                             |   |   | 7,465   |   |                |   | 20,018 |                     |   |   | 11           |   |   |   | 27,494 |   |
|                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Recovery      (provision) for estimated credit losses                                |   |   | 843     |   |                |   | (5,750 | )                        |   |   | -            |   |   |   | (4,907 | ) |
|                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Net      interest margin after recovery (provision) for estimated credit      losses |   |   | 8,308   |   |                |   | 14,268 |                     |   |   | 11           |   |   |   | 22,587 |   |
|                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Total      other revenues (expenses)                                                 |   |   | (11,582 | )      |                |   | (8,445 | )                        |   |   | 8,074        |   |   |   | (11,953 | ) |
|                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Goodwill      impairment                                                             |   |   | -       |   |                |   | -      |                     |   |   | (34,536      | )      |   |   | (34,536 | ) |
|                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Income      (loss) before income taxes                                               |   | $      | (3,274  | )      |                | $      | 5,823  |                     |   | $      | (26,451      | )      |   | $ | (23,902 | ) |

| For The Nine Months Ended September 30, 2007                                                   |   | UAC    |    |   | Coastal      Credit |   |   | Corporate      and Other |   |   | Consolidated |   |
|------------------------------------------------------------------------------------------------|--------|--------|---------|--------|---------------------|--------|--------|--------------------------|--------|--------|--------------|--------|
|                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |
| Total      interest income                                                                     |   | $      | 14,155  |   |                | $      | 22,690 |                     |   | $      | 67           |   |   | $ | 36,912 |   |
|                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Interest      expense                                                                          |   |   | (913    | )      |                |   | (3,081 | )                        |   |   | (951         | )      |   |   | (4,945 | ) |
|                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Net      interest margin                                                                       |   |   | 13,242  |   |                |   | 19,609 |                     |   |   | (884         | )      |   |   | 31,967 |   |
|                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Recovery      (provision) for estimated credit losses                                          |   |   | 2,145   |   |                |   | (5,124 | )                        |   |   | -            |   |   |   | (2,979 | ) |
|                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Net      interest margin (deficit) after recovery (provision) for estimated credit      losses |   |   | 15,387  |   |                |   | 14,485 |                     |   |   | (884         | )      |   |   | 28,988 |   |
|                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Total      other revenues (expenses)                                                           |   |   | (18,344 | )      |                |   | (8,403 | )                        |   |   | 13,671       |   |   |   | (13,076 | ) |
|                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Goodwill      impairment                                                                       |   |   | -       |   |                |   | -      |                     |   |   | -            |   |   |   | - |   |
|                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
| Income      (loss) before income taxes                                                         |   | $      | (2,957  | )      |                | $      | 6,082  |                     |   | $      | 12,787       |   |   | $ | 15,912 |   |

----

|   |                     |   | September      30, |    |   | December      31, |   |
|--------|--------------------------|--------|--------------------|---------|--------|-------------------|--------|
|   |                     |   | 2008               |    |   | 2007              |   |
|   |                     |   |               |    |   |              |   |
|   | Corporate      and other |   | $                  | 49,841  |   |              | $      | 36,709 |   |
|   | Coastal      Credit      |   |               | 84,736  |   |              |   | 116,447 |   |
|   | UAC                      |   |               | 2,771   |   |              |   | 13,409 |   |
|   |                     |   |               |    |   |              |   |   |   |
|   |                     |   | $                  | 137,348 |   |              | $      | 166,565 |   |

| 10.   | EARNINGS      PER SHARE |
|-----------------|-------------------------|

|   |                                                        |   | Quarters      Ended September 30, |      | Nine      Months Ended September 30, |   |
|--------|-------------------------------------------------------------|--------|-----------------------------------|-----------|--------------------------------------|--------|
|   |                                                        |   | 2008                              |      |                                 | 2007   |   |   | 2008 |   |   | 2007 |   |
|   |                                                        |   |                              |      |                                 |   |   |   |   |   |   |   |   |
|   | Net      income (loss) in thousands                         |   | $                                 | (20,472   | )                                    |   | $ | 1,491 |   |   | $ | (15,253 | ) |   | $ | 10,162 |   |
|   |                                                        |   |                              |      |                                 |   |   |   |   |   |   |   |   |   |   |   |   |
|   | Weighted      average shares outstanding                    |   |                              | 3,872,610 |                                 |   |   | 3,842,287 |   |   |   | 3,869,429 |   |   |   | 3,840,025 |   |
|   |                                                        |   |                              |      |                                 |   |   |   |   |   |   |   |   |   |   |   |   |
|   | Incremental      shares from assumed conversions:           |   |
|   | Warrants                                                    |   |                              | -         |                                 |   |   | 83,857 |   |   |   | - |   |   |   | 84,662 |   |
|   | Stock      award plans                                      |   |                              | -         |                                 |   |   | 26,749 |   |   |   | - |   |   |   | 21,742 |   |
|   |                                                        |   |                              |      |                                 |   |   |   |   |   |   |   |   |   |   |   |   |
|   | Weighted      average shares and assumed incremental shares |   |                              | 3,872,610 |                                 |   |   | 3,952,893 |   |   |   | 3,869,429 |   |   |   | 3,946,429 |   |
|   |                                                        |   |                              |      |                                 |   |   |   |   |   |   |   |   |   |   |   |   |
|   | Earnings      per share:                                    |   |
|   |                                                        |   |                              |      |                                 |   |   |   |   |   |   |   |   |   |   |   |   |
|   | Basic                                                       |   | $                                 | (5.29     | )                                    |   | $ | 0.39 |   |   | $ | (3.94 | ) |   | $ | 2.65 |   |
|   |                                                        |   |                              |      |                                 |   |   |   |   |   |   |   |   |   |   |   |   |
|   | Diluted                                                     |   | $                                 | (5.29     | )                                    |   | $ | 0.38 |   |   | $ | (3.94 | ) |   | $ | 2.57 |   |

----

----

----

----

| §   | Interest      on receivables was $7.6 million and $7.9 million for the quarters ended      September 30, 2008 and 2007, respectively. This decline is the result of      the continued liquidation of the UAC  receivables. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Accretion      and other income decreased $0.5 million to $0.9 million for the quarter      ended September 30, 2008 as compared to $1.4 million for the same period      during 2007. This decline is the result of the decline of accretion income      related to accumulated other comprehensive  income. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | A      provision for estimated credit losses of $2.1 million was recognized for      the quarter ended September 30, 2008 compared to $1.5 million for the      quarter ended September 30, 2007. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Impairment      to goodwill of $34.5 million was recognized during the quarter ended      September 30, 2008. No such impairment occurred during the quarter ended      September 30, 2007. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Interest      expense for the quarter ended September 30, 2008 decreased $0.8 million as      the result of the reductions of debt and interest rates as compared to the      quarter ended September 30, 2007. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Charge      to master trust–net was $0.5 million for the quarter ended September 30,      2007. There is no such activity during 2008 with the termination of the      Master Trust Agreement during December2007. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Interest      on receivables was $23.3 million and $24.2 million for the nine months      ended September 30, 2008 and 2007, respectively. This decline is the      result of the continued liquidation of the UAC  receivable. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| §   | Accretion      and other income decreased $6.4 million to $6.3 million for the nine      months ended September 30, 2008 as compared to $12.7 million for the same      period during 2007. This decline is the result of the decline of accretion      income related to accumulated other comprehensive  income. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Provision      for estimated credit losses of $4.9 million was recognized for the nine      months ended September 30, 2008 compared to $3.0 million for the nine      months ended September 30, 2007. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Salaries      and benefits increased $0.4 million to $6.7 million for the nine months      ended September 30, 2008 as compared to $6.3 million for the same period      during 2007 as a result of performance based awards paid during the      2008. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Other      operating expenses increased $1.0 million to $5.0 million for the nine      months ended September 30, 2008 as compared to $4.0 million for the nine      months ended September 30, 2007 primarily as a result of performance based      awards paid during 2008. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Impairment      to goodwill of $34.5 million was recognized during the nine months ended      September 30, 2008. No such impairment occurred during    2007. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Interest      expense for the nine month ended September 30, 2008 decreased $2.8 million      as the result of the reductions of debt and interest rates as compared to      the nine months ended September 30,2007. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Charge      to master trust–net was $2.0 million for the nine months ended September      30, 2007. There is no such activity during 2008 with the termination of      the Master Trust Agreement during December2007. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | For The Quarter Ended September 30, 2008                                             |   | UAC    |   |   | Coastal      Credit |   |   | Corporate      and Other |   |   | Consolidated |   |
|--------|--------------------------------------------------------------------------------------|--------|--------|--------|--------|---------------------|--------|--------|--------------------------|--------|--------|--------------|--------|
|   |                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |
|   | Interest      on receivables                                                         |   | $      | 217    |   |                | $      | 7,367  |                     |   | $      | -            |   |   | $ | 7,584 |   |
|   | Accretion      and other interest                                                    |   |   | 926    |   |                |   | -      |                     |   |   | 5            |   |   |   | 931 |   |
|   |                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Total      interest income                                                           |   |   | 1,143  |   |                |   | 7,367  |                     |   |   | 5            |   |   |   | 8,515 |   |
|   |                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Interest      expense                                                                |   |   | (51    | )      |                |   | (564   | )                        |   |   | -            |   |   |   | (615 | ) |
|   |                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Net      interest margin                                                             |   |   | 1,092  |   |                |   | 6,803  |                     |   |   | 5            |   |   |   | 7,900 |   |
|   |                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Recovery      (provision) for estimated credit losses                                |   |   | 198    |   |                |   | (2,287 | )                        |   |   | -            |   |   |   | (2,089 | ) |
|   |                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Net      interest margin after recovery (provision) for estimated credit      losses |   |   | 1,290  |   |                |   | 4,516  |                     |   |   | 5            |   |   |   | 5,811 |   |
|   |                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | OTHER      REVENUES (EXPENSES):                                                      |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Salaries      and benefits                                                           |   |   | (44    | )      |                |   | (1,812 | )                        |   |   | (157         | )      |   |   | (2,013 | ) |
|   | Operating      expenses                                                              |   |   | (88    | )      |                |   | (837   | )                        |   |   | (339         | )      |   |   | (1,264 | ) |
|   | Third      party servicing expense                                                   |   |   | (50    | )      |                |   | -      |                     |   |   | -            |   |   |   | (50 | ) |
|   | Change      in fair market valuation of creditor liabilities                         |   |   | (4     | )      |                |   | -      |                     |   |   | -            |   |   |   | (4 | ) |
|   | Gain      from extinguishment of debt                                                |   |   | (2,139 | )      |                |   | -      |                     |   |   | 2,139        |   |   |   | - |   |
|   | Other      income (expense)                                                          |   |   | 13     |   |                |   | (100   | )                        |   |   | -            |   |   |   | (87 | ) |
|   |                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Total      other revenues (expenses)                                                 |   |   | (2,312 | )      |                |   | (2,749 | )                        |   |   | 1,643        |   |   |   | (3,418 | ) |
|   |                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Goodwill      impairment                                                             |   |   | -      |   |                |   | -      |                     |   |   | (34,536      | )      |   |   | (34,536 | ) |
|   |                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Income      (loss) before income taxes                                               |   |   | (1,022 | )      |                |   | 1,767  |                     |   |   | (32,888      | )      |   |   | (32,143 | ) |
|   |                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Income      tax benefit                                                              |   |   | -      |   |                |   | -      |                     |   |   | 11,671       |   |   |   | 11,671 |   |
|   |                                                                                 |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Net      income (loss)                                                               |   | $      | (1,022 | )      |                | $      | 1,767  |                     |   | $      | (21,217      | )      |   | $ | (20,472 | ) |

|   | For The Quarter Ended September 30, 2007                                                       |   | UAC    |   |   | Coastal      Credit |   |   | Corporate      and Other |   |   | Consolidated |   |
|--------|------------------------------------------------------------------------------------------------|--------|--------|--------|--------|---------------------|--------|--------|--------------------------|--------|--------|--------------|--------|
|   |                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |
|   | Interest      on receivables                                                                   |   | $      | 294    |   |                | $      | 7,649  |                     |   | $      | -            |   |   | $ | 7,943 |   |
|   | Accretion      and other interest                                                              |   |   | 1,382  |   |                |   | -      |                     |   |   | 18           |   |   |   | 1,400 |   |
|   |                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Total      interest income                                                                     |   |   | 1,676  |   |                |   | 7,649  |                     |   |   | 18           |   |   |   | 9,343 |   |
|   |                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Interest      expense                                                                          |   |   | (188   | )      |                |   | (928   | )                        |   |   | (291         | )      |   |   | (1,407 | ) |
|   |                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Net      interest margin                                                                       |   |   | 1,488  |   |                |   | 6,721  |                     |   |   | (273         | )      |   |   | 7,936 |   |
|   |                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Recovery      (provision) for estimated credit losses                                          |   |   | 509    |   |                |   | (1,989 | )                        |   |   | -            |   |   |   | (1,480 | ) |
|   |                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Net      interest margin (deficit) after recovery (provision) for estimated credit      losses |   |   | 1,997  |   |                |   | 4,732  |                     |   |   | (273         | )      |   |   | 6,456 |   |
|   |                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | OTHER      REVENUES (EXPENSES):                                                                |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Salaries      and benefits                                                                     |   |   | (101   | )      |                |   | (1,859 | )                        |   |   | (168         | )      |   |   | (2,128 | ) |
|   | Operating      expenses                                                                        |   |   | (110   | )      |                |   | (804   | )                        |   |   | (300         | )      |   |   | (1,214 | ) |
|   | Third      party servicing expense                                                             |   |   | (99    | )      |                |   | -      |                     |   |   | -            |   |   |   | (99 | ) |
|   | (Charge)      credit to master trust—net                                                 |   |   | (540   | )      |                |   | -      |                     |   |   | -            |   |   |   | (540 | ) |
|   | Change      in fair market valuation of creditor liabilities                                   |   |   | (206   | )      |                |   | -      |                     |   |   | -            |   |   |   | (206 | ) |
|   | Other      income (expense)                                                                    |   |   | 133    |   |                |   | (110   | )                        |   |   | -            |   |   |   | 23 |   |
|   |                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Total      other revenues (expenses)                                                           |   |   | (923   | )      |                |   | (2,773 | )                        |   |   | (468         | )      |   |   | (4,164 | ) |
|   |                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Income      before income taxes                                                                |   |   | 1,074  |   |                |   | 1,959  |                     |   |   | (741         | )      |   |   | 2,292 |   |
|   |                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Income      tax expense                                                                        |   |   | -      |   |                |   | -      |                     |   |   | (801         | )      |   |   | (801 | ) |
|   |                                                                                           |   |   |   |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Net      income (loss)                                                                         |   | $      | 1,074  |   |                | $      | 1,959  |                     |   | $      | (1,542       | )      |   | $ | 1,491 |   |

----

|   | For The Nine Months Ended September 30, 2008                                         |   | UAC    |    |   | Coastal      Credit |   |   | Corporate      and Other |   |   | Consolidated |   |
|--------|--------------------------------------------------------------------------------------|--------|--------|---------|--------|---------------------|--------|--------|--------------------------|--------|--------|--------------|--------|
|   |                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |
|   | Interest      on receivables                                                         |   | $      | 1,389   |   |                | $      | 21,932 |                     |   | $      | -            |   |   | $ | 23,321 |   |
|   | Accretion      and other interest                                                    |   |   | 6,250   |   |                |   | -      |                     |   |   | 11           |   |   |   | 6,261 |   |
|   |                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Total      interest income                                                           |   |   | 7,639   |   |                |   | 21,932 |                     |   |   | 11           |   |   |   | 29,582 |   |
|   |                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Interest      expense                                                                |   |   | (174    | )      |                |   | (1,914 | )                        |   |   | -            |   |   |   | (2,088 | ) |
|   |                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Net      interest margin                                                             |   |   | 7,465   |   |                |   | 20,018 |                     |   |   | 11           |   |   |   | 27,494 |   |
|   |                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Recovery      (provision) for estimated credit losses                                |   |   | 843     |   |                |   | (5,750 | )                        |   |   | -            |   |   |   | (4,907 | ) |
|   |                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Net      interest margin after recovery (provision) for estimated credit      losses |   |   | 8,308   |   |                |   | 14,268 |                     |   |   | 11           |   |   |   | 22,587 |   |
|   |                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | OTHER      REVENUES (EXPENSES):                                                      |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Salaries      and benefits                                                           |   |   | (166    | )      |                |   | (5,738 | )                        |   |   | (750         | )      |   |   | (6,654 | ) |
|   | Operating      expenses                                                              |   |   | (327    | )      |                |   | (2,437 | )                        |   |   | (2,191       | )      |   |   | (4,955 | ) |
|   | Third      party servicing expense                                                   |   |   | (237    | )      |                |   | -      |                     |   |   | -            |   |   |   | (237 | ) |
|   | Change      in fair market valuation of creditor liabilities                         |   |   | (51     | )      |                |   | -      |                     |   |   | -            |   |   |   | (51 | ) |
|   | Gain      from extinguishment of debt                                                |   |   | (11,015 | )      |                |   | -      |                     |   |   | 11,015       |   |   |   | - |   |
|   | Gain      from deficiency account sale                                               |   |   | 158     |   |                |   | -      |                     |   |   | -            |   |   |   | 158 |   |
|   | Other      income (expense)                                                          |   |   | 56      |   |                |   | (270   | )                        |   |   | -            |   |   |   | (214 | ) |
|   |                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Total      other revenues (expenses)                                                 |   |   | (11,582 | )      |                |   | (8,445 | )                        |   |   | 8,074        |   |   |   | (11,953 | ) |
|   |                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Goodwill      impairment                                                             |   |   | -       |   |                |   | -      |                     |   |   | (34,536      | )      |   |   | (34,536 | ) |
|   |                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Income      (loss) before income taxes                                               |   |   | (3,274  | )      |                |   | 5,823  |                     |   |   | (26,451      | )      |   |   | (23,902 | ) |
|   |                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Income      tax benefit                                                              |   |   | -       |   |                |   | -      |                     |   |   | 8,649        |   |   |   | 8,649 |   |
|   |                                                                                 |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Net      income (loss)                                                               |   | $      | (3,274  | )      |                | $      | 5,823  |                     |   | $      | (17,802      | )      |   | $ | (15,253 | ) |

|   | For The Nine Months Ended September 30, 2007                                                   |   | UAC    |    |   | Coastal      Credit |   |   | Corporate      and Other |   |   | Consolidated |   |
|--------|------------------------------------------------------------------------------------------------|--------|--------|---------|--------|---------------------|--------|--------|--------------------------|--------|--------|--------------|--------|
|   |                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |
|   | Interest      on receivables                                                                   |   | $      | 1,539   |   |                | $      | 22,690 |                     |   | $      | -            |   |   | $ | 24,229 |   |
|   | Accretion      and other interest                                                              |   |   | 12,616  |   |                |   | -      |                     |   |   | 67           |   |   |   | 12,683 |   |
|   |                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Total      interest income                                                                     |   |   | 14,155  |   |                |   | 22,690 |                     |   |   | 67           |   |   |   | 36,912 |   |
|   |                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Interest      expense                                                                          |   |   | (913    | )      |                |   | (3,081 | )                        |   |   | (951         | )      |   |   | (4,945 | ) |
|   |                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Net      interest margin                                                                       |   |   | 13,242  |   |                |   | 19,609 |                     |   |   | (884         | )      |   |   | 31,967 |   |
|   |                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Recovery      (provision) for estimated credit losses                                          |   |   | 2,145   |   |                |   | (5,124 | )                        |   |   | -            |   |   |   | (2,979 | ) |
|   |                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Net      interest margin (deficit) after recovery (provision) for estimated credit      losses |   |   | 15,387  |   |                |   | 14,485 |                     |   |   | (884         | )      |   |   | 28,988 |   |
|   |                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | OTHER      REVENUES (EXPENSES):                                                                |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Salaries      and benefits                                                                     |   |   | (233    | )      |                |   | (5,610 | )                        |   |   | (437         | )      |   |   | (6,280 | ) |
|   | Operating      expenses                                                                        |   |   | (362    | )      |                |   | (2,516 | )                        |   |   | (1,154       | )      |   |   | (4,032 | ) |
|   | Third      party servicing expense                                                             |   |   | (453    | )      |                |   | -      |                     |   |   | -            |   |   |   | (453 | ) |
|   | Bankruptcy      costs                                                                          |   |   | (6      | )      |                |   | -      |                     |   |   | -            |   |   |   | (6 | ) |
|   | (Charge)      credit to master trust—net                                                 |   |   | (2,031  | )      |                |   | -      |                     |   |   | -            |   |   |   | (2,031 | ) |
|   | Change      in fair market valuation of creditor liabilities                                   |   |   | (393    | )      |                |   | -      |                     |   |   | -            |   |   |   | (393 | ) |
|   | Gain      from extinguishment of debt                                                          |   |   | (15,262 | )      |                |   | -      |                     |   |   | 15,262       |   |   |   | - |   |
|   | Gain      from deficiency account sale                                                         |   |   | 22      |   |                |   | -      |                     |   |   | -            |   |   |   | 22 |   |
|   | Other      income (expense)                                                                    |   |   | 374     |   |                |   | (277   | )                        |   |   | -            |   |   |   | 97 |   |
|   |                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Total      other revenues (expenses)                                                           |   |   | (18,344 | )      |                |   | (8,403 | )                        |   |   | 13,671       |   |   |   | (13,076 | ) |
|   |                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Income      (loss) before income taxes                                                         |   |   | (2,957  | )      |                |   | 6,082  |                     |   |   | 12,787       |   |   |   | 15,912 |   |
|   |                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Income      tax expense                                                                        |   |   | -       |   |                |   | -      |                     |   |   | (5,750       | )      |   |   | (5,750 | ) |
|   |                                                                                           |   |   |    |   |                |   |   |                     |   |   |         |   |   |   |   |   |
|   | Net      income (loss)                                                                         |   | $      | (2,957  | )      |                | $      | 6,082  |                     |   | $      | 7,037        |   |   | $ | 10,162 |   |

----

|   |                                                                       |   | Quarters      Ended September 30, |   |
|--------|----------------------------------------------------------------------------|--------|-----------------------------------|--------|
|   |                                                                       |   | 2008                              |   |   | 2007 |   |
|   |                                                                       |   |                              |   |   |   |   |
|   | UAC      discount accretion from accumulated other comprehensive    income |   | $                                 | 923    |   |   | $ | 1,282 |   |
|   | Interest      on cash balances                                             |   |                              | 8      |   |   |   | 118 |   |
|   |                                                                       |   |                              |   |   |   |   |   |   |
|   | Accretion      and other interest income                                   |   | $                                 | 931    |   |   | $ | 1,400 |   |

----

----

|   |                                                                       |   | Nine      Months Ended September 30, |   |
|--------|----------------------------------------------------------------------------|--------|--------------------------------------|--------|
|   |                                                                       |   | 2008                                 |   |   | 2007 |   |
|   |                                                                       |   |                                 |   |   |   |   |
|   | UAC      discount accretion from accumulated other comprehensive    income |   | $                                    | 6,231  |   |   | $ | 12,243 |   |
|   | Interest      on cash balances                                             |   |                                 | 30     |   |   |   | 440 |   |
|   |                                                                       |   |                                 |   |   |   |   |   |   |
|   | Accretion      and other interest income                                   |   | $                                    | 6,261  |   |   | $ | 12,683 |   |
|   |                                                                       |   |                                 |   |   |   |   |   |   |

----

----

----

|   |                                     |   | September      30, 2008 |    |   | December      31, 2007 |   |
|--------|------------------------------------------|--------|-------------------------|---------|--------|------------------------|--------|
|   |                                     |   | $                       |    |   |                   | %      |   |   |  $ |   |   |   | % |   |
|   |                                     |   |                    |    |   |                   |   |   |   |   |   |   |   |   |   |
|   | Finance      receivables - gross balance |   | $                       | 103,617 |   |                   |   |   |   |   | $ | 101,948 |   |   |   |   |   |
|   |                                     |   |                    |    |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|   | Delinquencies:                           |   |                    |    |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|   | 30-59      days                          |   | $                       | 1,444   |   |                   |   | 1.4 | % |   | $ | 1,564 |   |   |   | 1.5 | % |
|   | 60-89      days                          |   |                    | 1,212   |   |                   |   | 1.2 | % |   |   | 1,002 |   |   |   | 1.0 | % |
|   | 90+      days                            |   |                    | 1,896   |   |                   |   | 1.8 | % |   |   | 1,626 |   |   |   | 1.6 | % |
|   | Total      delinquencies                 |   | $                       | 4,552   |   |                   |   | 4.4 | % |   | $ | 4,192 |   |   |   | 4.1 | % |

----

|   |                                                                                                      |   | Quarters      Ended September 30, |    |   | Nine      Months Ended September 30, |   |
|--------|-----------------------------------------------------------------------------------------------------------|--------|-----------------------------------|---------|--------|--------------------------------------|--------|
|   |                                                                                                      |   | 2008                              |    |   | 2007                                 |   |   | 2008 |   |   | 2007 |   |
|   |                                                                                                      |   |                              |    |   |                                 |   |   |   |   |   |   |   |
|   | Balance      at beginning of period                                                                       |   | $                                 | 6,935   |   |                                 | $      | 5,784 |   |   | $ | 6,810 |   |   | $ | 5,694 |   |
|   | Charge-offs,      net of recoveries                                                                       |   |                              | (1,987  | )      |                                 |   | (1,588 | ) |   |   | (5,325 | ) |   |   | (4,632 | ) |
|   | Provision      for estimated credit losses                                                                |   |                              | 2,287   |   |                                 |   | 1,989 |   |   |   | 5,750 |   |   |   | 5,123 |   |
|   |                                                                                                      |   |                              |    |   |                                 |   |   |   |   |   |   |   |   |   |   |   |
|   | Balance      at the end of the period                                                                     |   | $                                 | 7,235   |   |                                 | $      | 6,185 |   |   | $ | 7,235 |   |   | $ | 6,185 |   |
|   |                                                                                                      |   |                              |    |   |                                 |   |   |   |   |   |   |   |   |   |   |   |
|   | Net      charge-offs                                                                                      |   | $                                 | 1,987   |   |                                 | $      | 1,588 |   |   | $ | 5,325 |   |   | $ | 4,632 |   |
|   | Finance      receivables, net of unearned finance charges                                                 |   | $                                 | 100,041 |   |                                 | $      | 98,503 |   |   | $ | 100,041 |   |   | $ | 98,503 |   |
|   |                                                                                                      |   |                              |    |   |                                 |   |   |   |   |   |   |   |   |   |   |   |
|   | Allowance      for loan losses as a percent of finance receivables, net of unearned      finance charges  |   |                              | 7.23    | %      |                                 |   | 6.28 | % |   |   | 7.23 | % |   |   | 6.28 | % |
|   |                                                                                                      |   |                              |    |   |                                 |   |   |   |   |   |   |   |   |   |   |   |
|   | Annualized      net charge-offs as a percent of finance receivables, net of unearned      finance charges |   |                              | 7.94    | %      |                                 |   | 6.45 | % |   |   | 7.10 | % |   |   | 6.27 | % |
|   |                                                                                                      |   |                              |    |   |                                 |   |   |   |   |   |   |   |   |   |   |   |
|   | Allowance      for loan losses as a percent of annualized net charge-offs                                 |   |                              | 91.06   | %      |                                 |   | 97.36 | % |   |   | 101.83 | % |   |   | 100.16 | % |

|   |                                       |   | September      30, 2008 |   |   | December      31, 2007 |   |
|--------|--------------------------------------------|--------|-------------------------|--------|--------|------------------------|--------|
|   |                                       |   |  $                 |   |   |                   | %      |   |   |  $ |   |   |   | % |   |
|   |                                       |   |                    |   |   |                   |   |   |   |   |   |   |   |   |   |
|   | Finance      receivables principal balance |   | $                       | 2,235  |   |                   |   |   |   |   | $ | 12,572 |   |   |   |   |   |
|   |                                       |   |                    |   |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|   | Delinquencies:                             |   |                    |   |   |                   |   |   |   |   |   |   |   |   |   |   |   |
|   | 30-59      days                            |   | $                       | 351    |   |                   |   | 15.7 | % |   | $ | 1,179 |   |   |   | 9.4 | % |
|   | 60-89      days                            |   |                    | 98     |   |                   |   | 4.4 | % |   |   | 467 |   |   |   | 3.7 | % |
|   | 90+      days                              |   |                    | 40     |   |                   |   | 1.8 | % |   |   | 149 |   |   |   | 1.2 | % |
|   | Total      delinquencies                   |   | $                       | 489    |   |                   |   | 21.9 | % |   | $ | 1,795 |   |   |   | 14.3 | % |
|   |                                       |   |                    |   |   |                   |   |   |   |   |   |   |   |   |   |   |   |

----

|   |                                                               |   | Quarters      Ended September 30, |   |   | Nine      Months Ended September 30, |   |
|--------|--------------------------------------------------------------------|--------|-----------------------------------|--------|--------|--------------------------------------|--------|
|   |                                                               |   | 2008                              |   |   | 2007                                 |   |   | 2008 |   |   | 2007 |   |
|   |                                                               |   |                              |   |   |                                 |   |   |   |   |   |   |   |
|   | Balance      at the beginning of period                            |   | $                                 | 10     |   |                                 | $      | 322 |   |   | $ | 222 |   |   | $ | 1,617 |   |
|   | Charge-offs                                                        |   |                              | (113   | )      |                                 |   | (513 | ) |   |   | (613 | ) |   |   | (2,227 | ) |
|   | Recoveries                                                         |   |                              | 309    |   |                                 |   | 744 |   |   |   | 1,242 |   |   |   | 2,798 |   |
|   | Recovery      for estimated credit losses                          |   |                              | (198   | )      |                                 |   | (509 | ) |   |   | (843 | ) |   |   | (2,144 | ) |
|   |                                                               |   |                              |   |   |                                 |   |   |   |   |   |   |   |   |   |   |   |
|   | Balance      at the end of the period                              |   | $                                 | 8      |   |                                 | $      | 44 |   |   | $ | 8 |   |   | $ | 44 |   |
|   |                                                               |   |                              |   |   |                                 |   |   |   |   |   |   |   |   |   |   |   |
|   | Net      charge-offs (recoveries)                                  |   | $                                 | (196   | )      |                                 | $      | (231 | ) |   | $ | (629 | ) |   | $ | (571 | ) |
|   | Finance      receivables                                           |   | $                                 | 2,235  |   |                                 | $      | 6,401 |   |   | $ | 2,235 |   |   | $ | 6,401 |   |
|   |                                                               |   |                              |   |   |                                 |   |   |   |   |   |   |   |   |   |   |   |
|   | Allowance      for loan losses as a percent of finance receivables |   |                              | 0.36   | %      |                                 |   | 0.69 | % |   |   | 0.36 | % |   |   | 0.69 | % |
|   |                                                               |   |                              |   |   |                                 |   |   |   |   |   |   |   |   |   |   |   |

| ·   | the      risks and uncertainties discussed in White River’s Annual Report on Form      10-K; |
|--------------------|----------------------------------------------------------------------------------------------------|

| ·   | general      economic, market, or businessconditions; |
|--------------------|-------------------------------------------------------|

| ·   | changes      in interest rates, the cost of funds, and demand for White River’s      financial services; |
|--------------------|----------------------------------------------------------------------------------------------------------------|

| ·   | changes      in White River’s competitiveposition; |
|--------------------|----------------------------------------------------------|

| ·   | White      River’s ability to manage growth; |
|--------------------|----------------------------------------------------|

| ·   | the      opportunities that may be presented to and pursued by White      River; |
|--------------------|----------------------------------------------------------------------------------|

| ·   | competitive      actions by other companies; |
|--------------------|----------------------------------------------|

| ·   | changes      in laws or regulations; |
|--------------------|--------------------------------------|

| ·   | changes      in the policies of federal or state regulators and    agencies; |
|--------------------|------------------------------------------------------------------------------|

| ·   | the      risk that the proposed merger with First Chicago may not be consummated,      or that challenges associated with the integration and operation of the      combined company following the merger may increase costs or impair or      delay the anticipated benefits of the merger,  and |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | other      circumstances, many of which are beyond White River’s    control. |
|--------------------|------------------------------------------------------------------------------------|

----

----

----

| No.  |   | Description                                                                                                                      |
|------|--------|----------------------------------------------------------------------------------------------------------------------------------|
| 31.1 |   | CEO      Certification required by 17 C.F.R. Section  240.13a-14(a)                                                              |
| 31.2 |   | CFO      Certification required by 17 C.F.R. Section  240.13a-14(a)                                                              |
| 32   |   | Certification      pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of      the Sarbanes-Oxley Act of 2002 |

----

|                   |   | White      River Capital, Inc.                                                     |
|------------------------|--------|------------------------------------------------------------------------------------|
|                   |   | (Registrant)                                                                       |
|                   |   |                                                                               |
|                   |   |                                                                               |
|                   |   |                                                                               |
| November      13, 2008 | By:    |  /s/ Martin J.      Szumski                                              |
|                   |   | Martin      J. Szumski                                                             |
|                   |   | Chief      Financial Officer                                                       |
|                   |   | (Signing      on behalf of the registrant and as Principal Financial      Officer) |
|                   |   |                                                                               |

----

| No.  |   | Description                                                                                                                      |   | Location |
|------|--------|----------------------------------------------------------------------------------------------------------------------------------|--------|----------|
| 31.1 |   | CEO      Certification required by 17 C.F.R. Section 240.13a-14(a)                                                               |   | Attached |
| 31.2 |   | CFO      Certification required by 17 C.F.R. Section 240.13a-14(a)                                                               |   | Attached |
| 32   |   | Certification      pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of      the Sarbanes-Oxley Act of 2002 |   | Attached |