| Indiana                                                                 | 35-1908796                                |
|-------------------------------------------------------------------------|-------------------------------------------|
| (State      or other jurisdiction ofincorporation      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 June 30, 2008 and December 31,      2007                                        | 1      |
|               |                                                                                                                                       |   |
|               | Unaudited      Condensed Consolidated Statements of Operations for the quarters and six      months ended June 30, 2008 and 2007           | 2      |
|               |                                                                                                                                       |   |
|               | Unaudited      Condensed Consolidated Statements of Cash Flows for the quarters and six      months ended June 30, 2008 and 2007           | 3      |
|               |                                                                                                                                       |   |
|               | Unaudited      Condensed Consolidated Statements of Comprehensive Income for the quarters      and six months ended June 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      4. |  Submission      of Matter to a Vote of Security Holders                                                                              | 30     |
|               |                                                                                                                                       |   |
| Item      6.       | Exhibits                                                                                                                                   | 30     |
|               |                                                                                                                                       |   |
| SIGNATURE          |                                                                                                                                       | 31     |
|               |                                                                                                                                       |   |
| EXHIBIT      INDEX |                                                                                                                                       | 32     |

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| WHITE      RIVER CAPITAL, INC. AND SUBSIDIARIES                |   |               |    |   |                   |   |
|----------------------------------------------------------------|--------|--------------------|---------|--------|------------------------|--------|
| CONDENSED      CONSOLIDATED BALANCE SHEETS                     |   |               |    |   |                   |   |
| (Dollars      in thousands)                                    |   |               |    |   |                   |   |
|                                                           |   |               |    |   |                   |   |
| ASSETS                                                         |   | June      30, 2008 |    |   | December      31, 2007 |   |
|                                                           |   |               |    |   |                   |   |
| Cash      and cash equivalents                                 |   | $                  | 3,154   |   |                   | $      | 3,785 |   |
| Finance      receivables—net                             |   |               | 85,135  |   |                   |   | 90,725 |   |
| Goodwill                                                       |   |               | 34,536  |   |                   |   | 34,536 |   |
| Deferred      tax assets—net                             |   |               | 35,042  |   |                   |   | 36,031 |   |
| Other      assets                                              |   |               | 1,185   |   |                   |   | 1,488 |   |
|                                                           |   |               |    |   |                   |   |   |   |
| TOTAL                                                          |   | $                  | 159,052 |   |                   | $      | 166,565 |   |
|                                                           |   |               |    |   |                   |   |   |   |
|                                                           |   |               |    |   |                   |   |   |   |
| LIABILITIES      AND SHAREHOLDERS’ EQUITY                |   |               |    |   |                   |   |   |   |
|                                                           |   |               |    |   |                   |   |   |   |
| LIABILITIES:                                                   |   |               |    |   |                   |   |   |   |
| Line      of credit                                            |   | $                  | 41,500  |   |                   | $      | 50,000 |   |
| Accrued      interest                                          |   |               | 184     |   |                   |   | 351 |   |
| Creditor      notes payable                                    |   |               | 450     |   |                   |   | 1,324 |   |
| Other      payables and accrued expenses                       |   |               | 1,942   |   |                   |   | 2,093 |   |
|                                                           |   |               |    |   |                   |   |   |   |
| Total      liabilities                                         |   |               | 44,076  |   |                   |   | 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; 3,872,133 and 3,843,087                |   |               |    |   |                   |   |   |   |
| issued      and outstanding at June 30, 2008 and               |   |               |    |   |                   |   |   |   |
| December      31, 2007, respectively                           |   |               | 180,308 |   |                   |   | 179,976 |   |
| Warrants,      150,000 outstanding at June 30, 2008            |   |               |    |   |                   |   |   |   |
| and      December 31, 2007, respectively                       |   |               | 534     |   |                   |   | 534 |   |
| Accumulated      other comprehensive income, net of taxes      |   |               | 1,066   |   |                   |   | 4,437 |   |
| Accumulated      deficit                                       |   |               | (66,932 | )      |                   |   | (72,150 | ) |
|                                                           |   |               |    |   |                   |   |   |   |
| Total      shareholders’ equity                          |   |               | 114,976 |   |                   |   | 112,797 |   |
|                                                           |   |               |    |   |                   |   |   |   |
| TOTAL                                                          |   | $                  | 159,052 |   |                   | $      | 166,565 |   |
|                                                           |   |               |    |   |                   |   |   |   |
| See      notes to condensed consolidated financial statements. |   |               |    |   |                   |   |   |   |
|                                                           |   |               |    |   |                   |   |   |   |

----

| WHITE      RIVER CAPITAL, INC. AND SUBSIDIARIES                     |   |                        |      |   |                                 |   |      |   |   |   |      |   |
|---------------------------------------------------------------------|--------|-----------------------------|-----------|--------|--------------------------------------|--------|-----------|--------|--------|--------|-----------|--------|
| CONDENSED      CONSOLIDATED STATEMENTS OF OPERATIONS                |   |                        |      |   |                                 |   |      |   |   |   |      |   |
| (Dollars      in thousands, except per share amounts)               |   |                        |      |   |                                 |   |      |   |   |   |      |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |
|                                                                |   | Quarter      Ended June 30, |      |   | Six      Months Ended Ended June 30, |   |
|                                                                |   | 2008                        |      |   | 2007                                 |   |      | 2008   |   |   | 2007      |   |
| INTEREST:                                                           |   |                        |      |   |                                 |   |      |   |   |   |      |   |
| Interest      on receivables                                        |   | $                           | 7,667     |   |                                 | $      | 8,138     |   |   | $      | 15,737    |   |   | $ | 16,286 |   |
| Accretion      and other interest                                   |   |                        | 1,765     |   |                                 |   | 966       |   |   |   | 5,330     |   |   |   | 11,283 |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| Total      interest income                                          |   |                        | 9,432     |   |                                 |   | 9,104     |   |   |   | 21,067    |   |   |   | 27,569 |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| Interest      expense                                               |   |                        | (643      | )      |                                 |   | (1,548    | )      |   |   | (1,475    | )      |   |   | (3,539 | ) |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| Net      interest margin                                            |   |                        | 8,789     |   |                                 |   | 7,556     |   |   |   | 19,592    |   |   |   | 24,030 |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| Provision      for estimated credit losses                          |   |                        | (1,619    | )      |                                 |   | (862      | )      |   |   | (2,817    | )      |   |   | (1,500 | ) |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| Net      interest margin after provision for estimated creditlosses |   |                        | 7,170     |   |                                 |   | 6,694     |   |   |   | 16,775    |   |   |   | 22,530 |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| OTHER      REVENUES (EXPENSES):                                     |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| Salaries      and benefits                                          |   |                        | (2,349    | )      |                                 |   | (2,010    | )      |   |   | (4,643    | )      |   |   | (4,152 | ) |
| Third      party servicing expense                                  |   |                        | (72       | )      |                                 |   | (136      | )      |   |   | (187      | )      |   |   | (354 | ) |
| Other      operating expenses                                       |   |                        | (2,279    | )      |                                 |   | (1,499    | )      |   |   | (3,689    | )      |   |   | (2,818 | ) |
| Bankruptcy      costs                                               |   |                        | -         |   |                                 |   | -         |   |   |   | -         |   |   |   | (6 | ) |
| Charge      to Master Trust—net                               |   |                        | -         |   |                                 |   | (429      | )      |   |   | -         |   |   |   | (1,490 | ) |
| Change      in fair market valuation of creditor notes payable      |   |                        | (2        | )      |                                 |   | 50        |   |   |   | (47       | )      |   |   | (187 | ) |
| Gain      (loss) from deficiency account sale                       |   |                        | (1        | )      |                                 |   | (19       | )      |   |   | 158       |   |   |   | 22 |   |
| Other      income (expense)                                         |   |                        | (94       | )      |                                 |   | (66       | )      |   |   | (127      | )      |   |   | 75 |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| Total      other revenues (expenses)                                |   |                        | (4,797    | )      |                                 |   | (4,109    | )      |   |   | (8,535    | )      |   |   | (8,910 | ) |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| INCOME      BEFORE INCOME TAXES                                     |   |                        | 2,373     |   |                                 |   | 2,585     |   |   |   | 8,240     |   |   |   | 13,620 |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| INCOME      TAX EXPENSE                                             |   |                        | (880      | )      |                                 |   | (925      | )      |   |   | (3,021    | )      |   |   | (4,949 | ) |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| NET      INCOME                                                     |   | $                           | 1,493     |   |                                 | $      | 1,660     |   |   | $      | 5,219     |   |   | $ | 8,671 |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| NET      INCOME PER COMMON SHARE (BASIC)                            |   | $                           | 0.39      |   |                                 | $      | 0.43      |   |   | $      | 1.35      |   |   | $ | 2.26 |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| NET      INCOME PER COMMON SHARE (DILUTED)                          |   | $                           | 0.38      |   |                                 | $      | 0.42      |   |   | $      | 1.33      |   |   | $ | 2.20 |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| BASIC      WEIGHTED AVERAGE NUMBER                                  |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| OF      COMMON SHARES OUTSTANDING                                   |   |                        | 3,872,133 |   |                                 |   | 3,842,287 |   |   |   | 3,867,820 |   |   |   | 3,839,080 |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| DILUTED      WEIGHTED AVERAGE NUMBER                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| OF      COMMON SHARES OUTSTANDING                                   |   |                        | 3,928,612 |   |                                 |   | 3,949,069 |   |   |   | 3,934,438 |   |   |   | 3,940,983 |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
|                                                                |   |                        |      |   |                                 |   |      |   |   |   |      |   |   |   |   |   |
| 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)                                                                           |   |                           |    |   |   |   |
|                                                                                                  |   |                           |    |   |   |   |
|                                                                                                  |   | Six      Months Ended June 30, |    |
|                                                                                                  |   | 2008                           |    |   | 2007   |   |
| CASH      FLOWS FROM OPERATING ACTIVITIES:                                                            |   |                           |    |   |   |   |
| Net      income                                                                                       |   | $                              | 5,219   |   |   | $      | 8,671 |   |
| Adjustments      to reconcile net income to net cash provided by (used in) operating      activities: |   |                           |    |   |   |   |   |   |
| Accretion      of other comprehensive income                                                          |   |                           | (5,308  | )      |   |   | (10,961 | ) |
| Accretion      of securitization discount                                                             |   |                           | (725    | )      |   |   | - |   |
| Provision      for estimated credit losses                                                            |   |                           | 2,817   |   |   |   | 1,500 |   |
| Amortization      and depreciation                                                                    |   |                           | 216     |   |   |   | 214 |   |
| Amortization      of discount and interest accrued on creditor notes payable                          |   |                           | (100    | )      |   |   | 186 |   |
| Gain      from disposition of equipment                                                               |   |                           | -       |   |   |   | (14 | ) |
| Deferred      income taxes                                                                            |   |                           | 2,927   |   |   |   | 4,816 |   |
| Change      in fair value of creditor notes payable                                                   |   |                           | 48      |   |   |   | 187 |   |
| Stock      based compensation expense                                                                 |   |                           | 332     |   |   |   | 202 |   |
| Changes      in assets and liabilities:                                                               |   |                           |    |   |   |   |   |   |
| Accrued      interest receivable and other assets                                                     |   |                           | 203     |   |   |   | 390 |   |
| Amounts      due to Master Trust                                                                      |   |                           | -       |   |   |   | (3,609 | ) |
| Payment      of creditor notes payable accrued interest                                               |   |                           | -       |   |   |   | (137 | ) |
| Other      payables and accrued expenses                                                              |   |                           | (320    | )      |   |   | (1,915 | ) |
| Net      cash provided by (used in) operating activities                                              |   |                           | 5,309   |   |   |   | (470 | ) |
|                                                                                                  |   |                           |    |   |   |   |   |   |
| CASH      FLOWS FROM INVESTING ACTIVITIES:                                                            |   |                           |    |   |   |   |   |   |
| Principal      collections and recoveries on securitized finance    receivables                       |   |                           | -       |   |   |   | 17,477 |   |
| Purchase      of finance receivables                                                                  |   |                           | (29,531 | )      |   |   | (31,862 | ) |
| Collections      on finance receivables                                                               |   |                           | 24,147  |   |   |   | 25,961 |   |
| Principal      collections and recoveries on receivables held for    investment                       |   |                           | 8,818   |   |   |   | 654 |   |
| Collections      on beneficial interest in Master Trust                                               |   |                           | -       |   |   |   | 16,481 |   |
| Change      in restricted cash                                                                        |   |                           | -       |   |   |   | 6,881 |   |
| Proceeds      from sale of equipment                                                                  |   |                           | -       |   |   |   | 14 |   |
| Capital      expenditures                                                                             |   |                           | (52     | )      |   |   | (151 | ) |
| Net      cash provided by investing activities                                                        |   |                           | 3,382   |   |   |   | 35,455 |   |
|                                                                                                  |   |                           |    |   |   |   |   |   |
| CASH      FLOWS FROM FINANCING ACTIVITIES:                                                            |   |                           |    |   |   |   |   |   |
| Principal      payments on collateralized financings                                                  |   |                           | -       |   |   |   | (19,825 | ) |
| Principal      payments on secured note payable                                                       |   |                           | -       |   |   |   | (1,875 | ) |
| Principal      payments on creditor notes payable                                                     |   |                           | (822    | )      |   |   | (1,661 | ) |
| Net      repayment on line of credit                                                                  |   |                           | (8,500  | )      |   |   | (5,000 | ) |
| Principal      payments of subordinated debentures                                                    |   |                           | -       |   |   |   | (7,700 | ) |
| Net      cash used in financing activities                                                            |   |                           | (9,322  | )      |   |   | (36,061 | ) |
|                                                                                                  |   |                           |    |   |   |   |   |   |
| DECREASE      IN CASH AND CASH EQUIVALENTS                                                            |   |                           | (631    | )      |   |   | (1,076 | ) |
| CASH      AND CASH EQUIVALENTS—Beginning of year                                                |   |                           | 3,785   |   |   |   | 6,958 |   |
| CASH      AND CASH EQUIVALENTS—End of period                                                    |   | $                              | 3,154   |   |   | $      | 5,882 |   |
|                                                                                                  |   |                           |    |   |   |   |   |   |
| SUPPLEMENTAL      DISCLOSURES OF CASH FLOW INFORMATION:                                               |   |                           |    |   |   |   |   |   |
| Income      tax refunds                                                                               |   | $                              | -       |   |   | $      | 1 |   |
| Interest      paid                                                                                    |   | $                              | 1,741   |   |   | $      | 3,705 |   |
| Non      cash items:                                                                                  |   |                           |    |   |   |   |   |   |
| Initial      fair value adjustment for creditor notes payable                                         |   | $                              | -       |   |   | $      | 994 |   |
|                                                                                                  |   |                           |    |   |   |   |   |   |
| See      notes to condensed consolidated financial statements.                                        |   |                           |    |   |   |   |   |   |

----

| WHITE      RIVER CAPITAL, INC. AND SUBSIDIARIES                                                          |   |                         |   |                           |   |   |   |   |   |   |   |   |
|----------------------------------------------------------------------------------------------------------|--------|------------------------------|--------|--------------------------------|--------|--------|--------|--------|--------|--------|--------|--------|
| CONDENSED      CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME                                           |   |                         |   |                           |   |   |   |   |   |   |   |   |
| (Unaudited)                                                                                              |   |                         |   |                           |   |   |   |   |   |   |   |   |
| (Dollars      in thousands)                                                                              |   |                         |   |                           |   |   |   |   |   |   |   |   |
|                                                                                                     |   |                         |   |                           |   |   |   |   |   |   |   |   |
|                                                                                                     |   | Quarters      Ended June 30, |   | Six      Months Ended June 30, |   |
|                                                                                                     |   | 2008                         |   |                           | 2007   |   |   | 2008   |   |   | 2007   |   |
|                                                                                                     |   |                         |   |                           |   |   |   |   |   |   |   |   |
| NET      INCOME                                                                                          |   | $                            | 1,493  |                           |   | $      | 1,660  |   |   | $      | 5,219  |   |   | $ | 8,671 |   |
|                                                                                                     |   |                         |   |                           |   |   |   |   |   |   |   |   |   |   |   |   |
| OTHER      COMPREHENSIVE INCOME:                                                                         |   |                         |   |                           |   |   |   |   |   |   |   |   |   |   |   |   |
| Net      unrealized change on recombined assets and Beneficial Interest in Master      Trust, net of tax |   |                         | (1,117 | )                              |   |   | (61    | )      |   |   | (3,371 | )      |   |   | (4,879 | ) |
|                                                                                                     |   |                         |   |                           |   |   |   |   |   |   |   |   |   |   |   |   |
| COMPREHENSIVE      INCOME                                                                                |   | $                            | 376    |                           |   | $      | 1,599  |   |   | $      | 1,848  |   |   | $ | 3,792 |   |
|                                                                                                     |   |                         |   |                           |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                     |   |                         |   |                           |   |   |   |   |   |   |   |   |   |   |   |   |
| See      notes to condensed consolidated financial statements.                                           |   |                         |   |                           |   |   |   |   |   |   |   |   |   |   |   |   |

----

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

----

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

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

----

|                                                                                        |   | June      30, |    |   | December      31, |   |
|---------------------------------------------------------------------------------------------|--------|---------------|---------|--------|-------------------|--------|
|                                                                                        |   | 2008          |    |   | 2007              |   |
| Finance      receivables, gross                                                             |   | $             | 102,976 |   |              | $      | 101,948 |   |
| Unearned      interest                                                                      |   |          | (4,124  | )      |              |   | (5,164 | ) |
| Finance      receivables, net of unearned finance charge income                             |   |          | 98,852  |   |              |   | 96,784 |   |
|                                                                                        |   |          |    |   |              |   |   |   |
| Accretable      unearned acquisition discounts and fees                                     |   |          | (10,762 | )      |              |   | (10,740 | ) |
| Finance      receivables, net of unearned finance charge income and discounts and      fees |   |          | 88,090  |   |              |   | 86,044 |   |
|                                                                                        |   |          |    |   |              |   |   |   |
| Allowance      for loan losses                                                              |   |          | (6,935  | )      |              |   | (6,810 | ) |
|                                                                                        |   |          |    |   |              |   |   |   |
| Finance      receivables, net                                                               |   | $             | 81,155  |   |              | $      | 79,234 |   |

|                                       |   | Quarters      Ended June 30, |   |   | Six      Months Ended June 30, |   |
|--------------------------------------------|--------|------------------------------|--------|--------|--------------------------------|--------|
|                                       |   | 2008                         |   |   | 2007                           |   |   | 2008 |   |   | 2007 |   |
| Balance      at beginning of period        |   | $                            | 6,810  |   |                           | $      | 5,694 |   |   | $ | 6,810 |   |   | $ | 5,694 |   |
| Charge-offs,      net of recoveries        |   |                         | (1,729 | )      |                           |   | (1,605 | ) |   |   | (3,338 | ) |   |   | (3,045 | ) |
| Provision      for estimated credit losses |   |                         | 1,854  |   |                           |   | 1,695 |   |   |   | 3,463 |   |   |   | 3,135 |   |
|                                       |   |                         |   |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Balance      at the end of the period      |   | $                            | 6,935  |   |                           | $      | 5,784 |   |   | $ | 6,935 |   |   | $ | 5,784 |   |
|                                       |   |                         |   |   |                           |   |   |   |   |   |   |   |   |   |   |   |

|                                          |   | June      30, |   |   | December      31, |   |
|-----------------------------------------------|--------|---------------|--------|--------|-------------------|--------|
|                                          |   | 2008          |   |   | 2007              |   |
| Principal      balance of finance receivables |   | $             | 4,187  |   |              | $      | 12,572 |   |
| Unearned      discount                        |   |          | (229   | )      |              |   | (955 | ) |
| Accrued      interest receivable              |   |          | 32     |   |              |   | 96 |   |
| Allowance      for credit losses              |   |          | (10    | )      |              |   | (222 | ) |
|                                          |   |          |   |   |              |   |   |   |
| Finance      receivables—net            |   | $             | 3,980  |   |              | $      | 11,491 |   |

----

|                                                  |   | Quarters      Ended June 30, |   |   | Six      Months Ended June 30, |   |
|-------------------------------------------------------|--------|------------------------------|--------|--------|--------------------------------|--------|
|                                                  |   | 2008                         |   |   | 2007                           |   |   | 2008 |   |   | 2007 |   |
|                                                  |   |                         |   |   |                           |   |   |   |   |   |   |   |
| Balance      at the beginning of period               |   | $                            | 13     |   |                           | $      | 881 |   |   | $ | 222 |   |   | $ | 1,617 |   |
| Charge-offs                                           |   |                         | (168   | )      |                           |   | (627 | ) |   |   | (499 | ) |   |   | (1,714 | ) |
| Recoveries                                            |   |                         | 399    |   |                           |   | 900 |   |   |   | 933 |   |   |   | 2,054 |   |
| Provision      (recovery) for estimated credit losses |   |                         | (234   | )      |                           |   | (832 | ) |   |   | (646 | ) |   |   | (1,635 | ) |
|                                                  |   |                         |   |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Balance      at the end of the period                 |   | $                            | 10     |   |                           | $      | 322 |   |   | $ | 10 |   |   | $ | 322 |   |

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

|                                                     |   | June      30, |   |   | December      31, |   |
|----------------------------------------------------------|--------|---------------|--------|--------|-------------------|--------|
|                                                     |   | 2008          |   |   | 2007              |   |
| Receivable      from servicer                            |   | $             | 74     |   |              | $      | 203 |   |
| Prepaid      expenses                                    |   |          | 492    |   |              |   | 573 |   |
| Property,      equipment and leasehold improvements, net |   |          | 558    |   |              |   | 622 |   |
| Other                                                    |   |          | 61     |   |              |   | 90 |   |
| Total      other assets                                  |   | $             | 1,185  |   |              | $      | 1,488 |   |

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

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

----

|                                                                                           |   | Quarters      Ended June 30, |   |   | Six      Months Ended June 30, |   |
|------------------------------------------------------------------------------------------------|--------|------------------------------|--------|--------|--------------------------------|--------|
|                                                                                           |   | 2008                         |   |   | 2007                           |   |   | 2008 |   |   | 2007 |   |
| Beginning      balance                                                                         |   | $                            | 784    |   |                           | $      | 2,117 |   |   | $ | 1,324 |   |   | $ | 2,478 |   |
| Total      (income) losses included in earnings (recorded as "other revenues      (expenses)") |   |                         | 2      |   |                           |   | (50 | ) |   |   | 47 |   |   |   | 188 |   |
| Purchases,      issuances and settlements                                                      |   |                         | (336   | )      |                           |   | (1,014 | ) |   |   | (921 | ) |   |   | (1,613 | ) |
| Transfers      in and/or out of Level 3                                                        |   |                         | -      |   |                           |   | - |   |   |   | - |   |   |   | - |   |
| Ending      balance                                                                            |   | $                            | 450    |   |                           | $      | 1,053 |   |   | $ | 450 |   |   | $ | 1,053 |   |

| 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                                     |   |   | (25,100 | )      |                                        |   | 14.25 |   |
| Forfeited                                  |   |   | -       |   |                                        |   | - |   |
| Nonvested      awards at June 30, 2008     |   |   | 29,200  |   |                                        | $      | 15.34 |   |

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

----

----

| For The Quarter Ended June      30, 2008                                                       |   | UAC    |    |   | Coastal Credit |   |   | Corporate and Other |   |   | Consolidated |   |
|------------------------------------------------------------------------------------------------|--------|--------|---------|--------|----------------|--------|--------|---------------------|--------|--------|--------------|--------|
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |
| Total      interest income                                                                     |   | $      | 2,167   |   |           | $      | 7,263  |                |   | $      | 2            |   |   | $ | 9,432 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Interest      expense                                                                          |   |   | (56     | )      |           |   | (587   | )                   |   |   | -            |   |   |   | (643 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin                                                                       |   |   | 2,111   |   |           |   | 6,676  |                |   |   | 2            |   |   |   | 8,789 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Recovery      (provision) for estimated credit losses                                          |   |   | 234     |   |           |   | (1,853 | )                   |   |   | -            |   |   |   | (1,619 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin after recovery (provision) for estimated credit      losses           |   |   | 2,345   |   |           |   | 4,823  |                |   |   | 2            |   |   |   | 7,170 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      other revenues (expenses)                                                           |   |   | (3,540  | )      |           |   | (2,786 | )                   |   |   | 1,529        |   |   |   | (4,797 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Income      (loss) before income taxes                                                         |   | $      | (1,195  | )      |           | $      | 2,037  |                |   | $      | 1,531        |   |   | $ | 2,373 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| For The Quarter Ended June      30, 2007                                                       |   | UAC    |    |   | Coastal Credit |   |   | Corporate and Other |   |   | Consolidated |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      interest income                                                                     |   | $      | 1,429   |   |           | $      | 7,654  |                |   | $      | 21           |   |   | $ | 9,104 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Interest      expense                                                                          |   |   | (279    | )      |           |   | (952   | )                   |   |   | (317         | )      |   |   | (1,548 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin (deficit)                                                             |   |   | 1,150   |   |           |   | 6,702  |                |   |   | (296         | )      |   |   | 7,556 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Recovery      (provision) for estimated credit losses                                          |   |   | 833     |   |           |   | (1,695 | )                   |   |   | -            |   |   |   | (862 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin (deficit) after recovery (provision) for estimated credit      losses |   |   | 1,983   |   |           |   | 5,007  |                |   |   | (296         | )      |   |   | 6,694 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      other revenues (expenses)                                                           |   |   | (9,939  | )      |           |   | (2,833 | )                   |   |   | 8,663        |   |   |   | (4,109 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Income      (loss) before income taxes                                                         |   | $      | (7,956  | )      |           | $      | 2,174  |                |   | $      | 8,367        |   |   | $ | 2,585 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| For The Six Months Ended      June 30, 2008                                                    |   | UAC    |    |   | Coastal Credit |   |   | Corporate and Other |   |   | Consolidated |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      interest income                                                                     |   | $      | 6,497   |   |           | $      | 14,564 |                |   | $      | 6            |   |   | $ | 21,067 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Interest      expense                                                                          |   |   | (124    | )      |           |   | (1,351 | )                   |   |   | -            |   |   |   | (1,475 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin                                                                       |   |   | 6,373   |   |           |   | 13,213 |                |   |   | 6            |   |   |   | 19,592 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Recovery      (provision) for estimated credit losses                                          |   |   | 645     |   |           |   | (3,462 | )                   |   |   | -            |   |   |   | (2,817 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin after recovery (provision) for estimated credit      losses           |   |   | 7,018   |   |           |   | 9,751  |                |   |   | 6            |   |   |   | 16,775 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      other revenues (expenses)                                                           |   |   | (9,270  | )      |           |   | (5,696 | )                   |   |   | 6,431        |   |   |   | (8,535 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Income      (loss) before income taxes                                                         |   | $      | (2,252  | )      |           | $      | 4,055  |                |   | $      | 6,437        |   |   | $ | 8,240 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| For The Six Months Ended      June 30, 2007                                                    |   | UAC    |    |   | Coastal Credit |   |   | Corporate and Other |   |   | Consolidated |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      interest income                                                                     |   | $      | 12,479  |   |           | $      | 15,041 |                |   | $      | 49           |   |   | $ | 27,569 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Interest      expense                                                                          |   |   | (726    | )      |           |   | (2,153 | )                   |   |   | (660         | )      |   |   | (3,539 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin (deficit)                                                             |   |   | 11,753  |   |           |   | 12,888 |                |   |   | (611         | )      |   |   | 24,030 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Recovery      (provision) for estimated credit losses                                          |   |   | 1,635   |   |           |   | (3,135 | )                   |   |   | -            |   |   |   | (1,500 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin (deficit) after recovery (provision) for estimated credit      losses |   |   | 13,388  |   |           |   | 9,753  |                |   |   | (611         | )      |   |   | 22,530 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      other revenues (expenses)                                                           |   |   | (17,419 | )      |           |   | (5,630 | )                   |   |   | 14,139       |   |   |   | (8,910 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Income      (loss) before income taxes                                                         |   | $      | (4,031  | )      |           | $      | 4,123  |                |   | $      | 13,528       |   |   | $ | 13,620 |   |

----

|                     |   | June      30, |    |   | December      31, |   |
|--------------------------|--------|---------------|---------|--------|-------------------|--------|
|                     |   | 2008          |    |   | 2007              |   |
|                     |   |          |    |   |              |   |
| Corporate      and other |   | $             | 36,243  |   |              | $      | 36,709 |   |
| Coastal      Credit      |   |          | 117,902 |   |              |   | 116,447 |   |
| UAC                      |   |          | 4,907   |   |              |   | 13,409 |   |
|                     |   |          |    |   |              |   |   |   |
|                     |   | $             | 159,052 |   |              | $      | 166,565 |   |

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

|                                                        |   | Quarters      Ended June 30, |      |   | Six      Months Ended June 30, |   |
|-------------------------------------------------------------|--------|------------------------------|-----------|--------|--------------------------------|--------|
|                                                        |   | 2008                         |      |   | 2007                           |   |   | 2008 |   |   | 2007 |   |
|                                                        |   |                         |      |   |                           |   |   |   |   |   |   |   |
| Net      income in thousands                                |   | $                            | 1,493     |   |                           | $      | 1,660 |   |   | $ | 5,219 |   |   | $ | 8,671 |   |
|                                                        |   |                         |      |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Weighted      average shares outstanding                    |   |                         | 3,872,133 |   |                           |   | 3,842,287 |   |   |   | 3,867,820 |   |   |   | 3,839,080 |   |
|                                                        |   |                         |      |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Incremental      shares from assumed conversions:           |   |                         |      |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Warrants                                                    |   |                         | 48,043    |   |                           |   | 87,018 |   |   |   | 58,898 |   |   |   | 85,096 |   |
| Stock      award plans                                      |   |                         | 8,436     |   |                           |   | 19,764 |   |   |   | 7,720 |   |   |   | 16,807 |   |
|                                                        |   |                         |      |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Weighted      average shares and assumed incremental shares |   |                         | 3,928,612 |   |                           |   | 3,949,069 |   |   |   | 3,934,438 |   |   |   | 3,940,983 |   |
|                                                        |   |                         |      |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Earnings      per share:                                    |   |                         |      |   |                           |   |   |   |   |   |   |   |   |   |   |   |
|                                                        |   |                         |      |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Basic                                                       |   | $                            | 0.39      |   |                           | $      | 0.43 |   |   | $ | 1.35 |   |   | $ | 2.26 |   |
|                                                        |   |                         |      |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Diluted                                                     |   | $                            | 0.38      |   |                           | $      | 0.42 |   |   | $ | 1.33 |   |   | $ | 2.20 |   |

----

| 11.   | COMMITMENTS      AND CONTINGENCIES |
|-----------------|------------------------------------|

----

----

| Goodwill |
|----------|

----

| §   | Interest      on receivables was $7.7 million and $8.1 million for the quarters ended      June 30, 2008 and 2007, respectively.  This decline is the      result of the continued liquidation of the UAC  receivables. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | A      provision for estimated credit losses of $1.6 million was recognized for      the quarter ended June 30, 2008 compared to $0.9 million for the quarter      ended June 30, 2007. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Salaries      and benefits increased $0.3 million to $2.3 million for the quarter ended      June 30, 2008 as compared to $2.0 million for the same period during 2007      as a result of performance based awards paid during the      quarter. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Other      operating expenses increased $0.8 million to $2.3 million for the quarter      ended June 30, 2008 as compared to $1.5 million for the quarter ended June      30, 2007 primarily as a result of performance based awards paid during the      quarter. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Accretion      and other income increased $0.8 million to $1.8 million for the quarter      ended June 30, 2008 as compared to $1.0 million for the same period during      2007. This increase is the result of the increase of accretion income      related to accumulated other comprehensive  income. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Interest      expense for the quarter ended June 30, 2008 decreased $0.9 million as the      result of the reductions of debt and interest rates as compared to the      quarter ended June 30, 2007. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Charge      to master trust–net was $0.4 million for the quarter ended June 30, 2007.      There is no such activity during 2008 with the termination of the Master      Trust Agreement during December2007. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Interest      on receivables was $15.7 million and $16.3 million for the six months      ended June 30, 2008 and 2007, respectively.  This decline is the      result of the continued liquidation of the UAC  receivable. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Accretion      and other income increased $6.0 million to $5.3 million for the six months      ended June 30, 2008 as compared to $11.3 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 $2.8 million was recognized for      the six months ended June 30, 2008 compared to $1.5 million for the six      months ended June 30, 2007. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| §   | Salaries      and benefits increased $0.5 million to $4.7 million for the six months      ended June 30, 2008 as compared to $4.2 million for the same period during      2007 as a result of performance based awards paid during the      quarter. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Other      operating expenses increased $0.9 million to $3.7 million for the six      months ended June 30, 2008 as compared to $1.5 million for the six months      ended June 30, 20007 primarily as a result of performance based awards      paid during the quarter. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Interest      expense for the six month ended June 30, 2008 decreased $2.0 million as      the result of the reductions of debt and interest rates as compared to the      six months ended June 30, 2007. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| §   | Charge      to master trust–net was $1.5 million for the six months ended June 30,      2007. There is no such activity during 2008 with the termination of the      Master Trust Agreement during December2007. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| For The Quarter Ended June 30,      2008                                                       |   | UAC    |   |   | Coastal Credit |   |   | Corporate and Other |   |   | Consolidated |   |
|------------------------------------------------------------------------------------------------|--------|--------|--------|--------|----------------|--------|--------|---------------------|--------|--------|--------------|--------|
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |
| Interest      on receivables                                                                   |   | $      | 404    |   |           | $      | 7,263  |                |   | $      | -            |   |   | $ | 7,667 |   |
| Accretion      and other interest                                                              |   |   | 1,763  |   |           |   | -      |                |   |   | 2            |   |   |   | 1,765 |   |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      interest income                                                                     |   |   | 2,167  |   |           |   | 7,263  |                |   |   | 2            |   |   |   | 9,432 |   |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Interest      expense                                                                          |   |   | (56    | )      |           |   | (587   | )                   |   |   | -            |   |   |   | (643 | ) |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin                                                                       |   |   | 2,111  |   |           |   | 6,676  |                |   |   | 2            |   |   |   | 8,789 |   |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Recovery      (provision) for estimated credit losses                                          |   |   | 234    |   |           |   | (1,853 | )                   |   |   | -            |   |   |   | (1,619 | ) |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin after recovery (provision) for estimated credit      losses           |   |   | 2,345  |   |           |   | 4,823  |                |   |   | 2            |   |   |   | 7,170 |   |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| OTHER      REVENUES (EXPENSES):                                                                |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Salaries      and benefits                                                                     |   |   | (44    | )      |           |   | (1,887 | )                   |   |   | (418         | )      |   |   | (2,349 | ) |
| Operating      expenses                                                                        |   |   | (95    | )      |           |   | (796   | )                   |   |   | (1,388       | )      |   |   | (2,279 | ) |
| Third      party servicing expense                                                             |   |   | (72    | )      |           |   | -      |                |   |   | -            |   |   |   | (72 | ) |
| Change      in fair market valuation of creditor liabilities                                   |   |   | (2     | )      |           |   | -      |                |   |   | -            |   |   |   | (2 | ) |
| Gain      from extinguishment of debt                                                          |   |   | (3,335 | )      |           |   | -      |                |   |   | 3,335        |   |   |   | - |   |
| Gain      from deficiency account sale                                                         |   |   | (1     | )      |           |   | -      |                |   |   | -            |   |   |   | (1 | ) |
| Other      income (expense)                                                                    |   |   | 9      |   |           |   | (103   | )                   |   |   | -            |   |   |   | (94 | ) |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      other revenues (expenses)                                                           |   |   | (3,540 | )      |           |   | (2,786 | )                   |   |   | 1,529        |   |   |   | (4,797 | ) |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Income      (loss) before income taxes                                                         |   |   | (1,195 | )      |           |   | 2,037  |                |   |   | 1,531        |   |   |   | 2,373 |   |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Income      tax expense                                                                        |   |   | -      |   |           |   | -      |                |   |   | (880         | )      |   |   | (880 | ) |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      income                                                                                |   | $      | (1,195 | )      |           | $      | 2,037  |                |   | $      | 651          |   |   | $ | 1,493 |   |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| For The Quarter Ended June 30,      2007                                                       |   | UAC    |   |   | Coastal Credit |   |   | Corporate and Other |   |   | Consolidated |   |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Interest      on receivables                                                                   |   | $      | 484    |   |           | $      | 7,654  |                |   | $      | -            |   |   | $ | 8,138 |   |
| Accretion      and other interest                                                              |   |   | 945    |   |           |   | -      |                |   |   | 21           |   |   |   | 966 |   |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      interest income                                                                     |   |   | 1,429  |   |           |   | 7,654  |                |   |   | 21           |   |   |   | 9,104 |   |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Interest      expense                                                                          |   |   | (279   | )      |           |   | (952   | )                   |   |   | (317         | )      |   |   | (1,548 | ) |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin (deficit)                                                             |   |   | 1,150  |   |           |   | 6,702  |                |   |   | (296         | )      |   |   | 7,556 |   |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Recovery      (provision) for estimated credit losses                                          |   |   | 833    |   |           |   | (1,695 | )                   |   |   | -            |   |   |   | (862 | ) |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin (deficit) after recovery (provision) for estimated credit      losses |   |   | 1,983  |   |           |   | 5,007  |                |   |   | (296         | )      |   |   | 6,694 |   |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| OTHER      REVENUES (EXPENSES):                                                                |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Salaries      and benefits                                                                     |   |   | (64    | )      |           |   | (1,797 | )                   |   |   | (149         | )      |   |   | (2,010 | ) |
| Operating      expenses                                                                        |   |   | (113   | )      |           |   | (951   | )                   |   |   | (435         | )      |   |   | (1,499 | ) |
| Third      party servicing expense                                                             |   |   | (136   | )      |           |   | -      |                |   |   | -            |   |   |   | (136 | ) |
| (Charge)      credit to master trust—net                                                 |   |   | (429   | )      |           |   | -      |                |   |   | -            |   |   |   | (429 | ) |
| Change      in fair market valuation of creditor liabilities                                   |   |   | 50     |   |           |   | -      |                |   |   | -            |   |   |   | 50 |   |
| Gain      from extinguishment of debt                                                          |   |   | (9,247 | )      |           |   | -      |                |   |   | 9,247        |   |   |   | - |   |
| Gain      from deficiency account sale                                                         |   |   | (19    | )      |           |   | -      |                |   |   | -            |   |   |   | (19 | ) |
| Other      income (expense)                                                                    |   |   | 19     |   |           |   | (85    | )                   |   |   | -            |   |   |   | (66 | ) |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      other revenues (expenses)                                                           |   |   | (9,939 | )      |           |   | (2,833 | )                   |   |   | 8,663        |   |   |   | (4,109 | ) |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Income      before income taxes                                                                |   |   | (7,956 | )      |           |   | 2,174  |                |   |   | 8,367        |   |   |   | 2,585 |   |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Income      tax benefit                                                                        |   |   | -      |   |           |   | -      |                |   |   | (925         | )      |   |   | (925 | ) |
|                                                                                           |   |   |   |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      income                                                                                |   | $      | (7,956 | )      |           | $      | 2,174  |                |   | $      | 7,442        |   |   | $ | 1,660 |   |

----

| For The Six Months Ended June 30,      2008                                                    |   | UAC    |    |   | Coastal Credit |   |   | Corporate and Other |   |   | Consolidated |   |
|------------------------------------------------------------------------------------------------|--------|--------|---------|--------|----------------|--------|--------|---------------------|--------|--------|--------------|--------|
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |
| Interest      on receivables                                                                   |   | $      | 1,173   |   |           | $      | 14,564 |                |   | $      | -            |   |   | $ | 15,737 |   |
| Accretion      and other interest                                                              |   |   | 5,324   |   |           |   | -      |                |   |   | 6            |   |   |   | 5,330 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      interest income                                                                     |   |   | 6,497   |   |           |   | 14,564 |                |   |   | 6            |   |   |   | 21,067 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Interest      expense                                                                          |   |   | (124    | )      |           |   | (1,351 | )                   |   |   | -            |   |   |   | (1,475 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin                                                                       |   |   | 6,373   |   |           |   | 13,213 |                |   |   | 6            |   |   |   | 19,592 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Recovery      (provision) for estimated credit losses                                          |   |   | 645     |   |           |   | (3,462 | )                   |   |   | -            |   |   |   | (2,817 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin after recovery (provision) for estimated credit      losses           |   |   | 7,018   |   |           |   | 9,751  |                |   |   | 6            |   |   |   | 16,775 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| OTHER      REVENUES (EXPENSES):                                                                |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Salaries      and benefits                                                                     |   |   | (122    | )      |           |   | (3,928 | )                   |   |   | (593         | )      |   |   | (4,643 | ) |
| Operating      expenses                                                                        |   |   | (238    | )      |           |   | (1,598 | )                   |   |   | (1,853       | )      |   |   | (3,689 | ) |
| Third      party servicing expense                                                             |   |   | (187    | )      |           |   | -      |                |   |   | -            |   |   |   | (187 | ) |
| Change      in fair market valuation of creditor liabilities                                   |   |   | (47     | )      |           |   | -      |                |   |   | -            |   |   |   | (47 | ) |
| Gain      from extinguishment of debt                                                          |   |   | (8,877  | )      |           |   | -      |                |   |   | 8,877        |   |   |   | - |   |
| Gain      from deficiency account sale                                                         |   |   | 158     |   |           |   | -      |                |   |   | -            |   |   |   | 158 |   |
| Other      income (expense)                                                                    |   |   | 43      |   |           |   | (170   | )                   |   |   | -            |   |   |   | (127 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      other revenues (expenses)                                                           |   |   | (9,270  | )      |           |   | (5,696 | )                   |   |   | 6,431        |   |   |   | (8,535 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Income      (loss) before income taxes                                                         |   |   | (2,252  | )      |           |   | 4,055  |                |   |   | 6,437        |   |   |   | 8,240 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Income      tax expense                                                                        |   |   | -       |   |           |   | -      |                |   |   | (3,021       | )      |   |   | (3,021 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      income                                                                                |   | $      | (2,252  | )      |           | $      | 4,055  |                |   | $      | 3,416        |   |   | $ | 5,219 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| For The Six Months Ended June 30,      2007                                                    |   | UAC    |    |   | Coastal Credit |   |   | Corporate and Other |   |   | Consolidated |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Interest      on receivables                                                                   |   | $      | 1,245   |   |           | $      | 15,041 |                |   | $      | -            |   |   | $ | 16,286 |   |
| Accretion      and other interest                                                              |   |   | 11,234  |   |           |   | -      |                |   |   | 49           |   |   |   | 11,283 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      interest income                                                                     |   |   | 12,479  |   |           |   | 15,041 |                |   |   | 49           |   |   |   | 27,569 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Interest      expense                                                                          |   |   | (726    | )      |           |   | (2,153 | )                   |   |   | (660         | )      |   |   | (3,539 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin (deficit)                                                             |   |   | 11,753  |   |           |   | 12,888 |                |   |   | (611         | )      |   |   | 24,030 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Recovery      (provision) for estimated credit losses                                          |   |   | 1,635   |   |           |   | (3,135 | )                   |   |   | -            |   |   |   | (1,500 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      interest margin (deficit) after recovery (provision) for estimated credit      losses |   |   | 13,388  |   |           |   | 9,753  |                |   |   | (611         | )      |   |   | 22,530 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| OTHER      REVENUES (EXPENSES):                                                                |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Salaries      and benefits                                                                     |   |   | (132    | )      |           |   | (3,751 | )                   |   |   | (269         | )      |   |   | (4,152 | ) |
| Operating      expenses                                                                        |   |   | (252    | )      |           |   | (1,712 | )                   |   |   | (854         | )      |   |   | (2,818 | ) |
| Third      party servicing expense                                                             |   |   | (354    | )      |           |   | -      |                |   |   | -            |   |   |   | (354 | ) |
| Bankruptcy      costs                                                                          |   |   | (6      | )      |           |   | -      |                |   |   | -            |   |   |   | (6 | ) |
| (Charge)      credit to master trust—net                                                 |   |   | (1,490  | )      |           |   | -      |                |   |   | -            |   |   |   | (1,490 | ) |
| Change      in fair market valuation of creditor liabilities                                   |   |   | (187    | )      |           |   | -      |                |   |   | -            |   |   |   | (187 | ) |
| Gain      from extinguishment of debt                                                          |   |   | (15,262 | )      |           |   | -      |                |   |   | 15,262       |   |   |   | - |   |
| Gain      from deficiency account sale                                                         |   |   | 22      |   |           |   | -      |                |   |   | -            |   |   |   | 22 |   |
| Other      income (expense)                                                                    |   |   | 242     |   |           |   | (167   | )                   |   |   | -            |   |   |   | 75 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Total      other revenues (expenses)                                                           |   |   | (17,419 | )      |           |   | (5,630 | )                   |   |   | 14,139       |   |   |   | (8,910 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Income      (loss) before income taxes                                                         |   |   | (4,031  | )      |           |   | 4,123  |                |   |   | 13,528       |   |   |   | 13,620 |   |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Income      tax benefit                                                                        |   |   | -       |   |           |   | -      |                |   |   | (4,949       | )      |   |   | (4,949 | ) |
|                                                                                           |   |   |    |   |           |   |   |                |   |   |         |   |   |   |   |   |
| Net      income                                                                                |   | $      | (4,031  | )      |           | $      | 4,123  |                |   | $      | 8,579        |   |   | $ | 8,671 |   |

----

|                                                                       |   | Quarters      Ended June 30, |   |
|----------------------------------------------------------------------------|--------|------------------------------|--------|
|                                                                       |   | 2008                         |   |   | 2007 |   |
|                                                                       |   |                         |   |   |   |   |
| UAC      discount accretion from accumulated other comprehensive    income |   | $                            | 1,758  |   |   | $ | 834 |   |
| Interest      on cash balances                                             |   |                         | 7      |   |   |   | 132 |   |
|                                                                       |   |                         |   |   |   |   |   |   |
| Accretion      and other interest income                                   |   | $                            | 1,765  |   |   | $ | 966 |   |

----

----

|                                                                       |   | Six      Months Ended June 30, |   |
|----------------------------------------------------------------------------|--------|--------------------------------|--------|
|                                                                       |   | 2008                           |   |   | 2007 |   |
|                                                                       |   |                           |   |   |   |   |
| UAC      discount accretion from accumulated other comprehensive    income |   | $                              | 5,308  |   |   | $ | 10,961 |   |
| Interest      on cash balances                                             |   |                           | 22     |   |   |   | 322 |   |
|                                                                       |   |                           |   |   |   |   |   |   |
| Accretion      and other interest income                                   |   | $                              | 5,330  |   |   | $ | 11,283 |   |

----

----

----

|                                     |   | June      30, 2008 |    |   | December      31, 2007 |   |
|------------------------------------------|--------|--------------------|---------|--------|------------------------|--------|
|                                     |   |  $            |    |   |                   | %      |   |   |  $ |   |   |   | % |   |
|                                     |   |               |    |   |                   |   |   |   |   |   |   |   |   |   |
| Finance      receivables - gross balance |   | $                  | 102,976 |   |                   |   |   |   |   | $ | 101,948 |   |   |   |   |   |
|                                     |   |               |    |   |                   |   |   |   |   |   |   |   |   |   |   |   |
| Delinquencies:                           |   |               |    |   |                   |   |   |   |   |   |   |   |   |   |   |   |
| 30-59      days                          |   | $                  | 1,209   |   |                   |   | 1.2 | % |   | $ | 1,564 |   |   |   | 1.5 | % |
| 60-89      days                          |   |               | 1,008   |   |                   |   | 1.0 | % |   |   | 1,002 |   |   |   | 1.0 | % |
| 90+      days                            |   |               | 1,900   |   |                   |   | 1.8 | % |   |   | 1,626 |   |   |   | 1.6 | % |
| Total      delinquencies                 |   | $                  | 4,117   |   |                   |   | 4.0 | % |   | $ | 4,192 |   |   |   | 4.1 | % |

----

|                                                                                                      |   | Quarters      Ended June 30, |   |   | Six      Months Ended June 30, |   |
|-----------------------------------------------------------------------------------------------------------|--------|------------------------------|--------|--------|--------------------------------|--------|
|                                                                                                      |   | 2008                         |   |   | 2007                           |   |   | 2008 |   |   | 2007 |   |
| Balance      at beginning of period                                                                       |   | $                            | 6,810  |   |                           | $      | 5,694 |   |   | $ | 6,810 |   |   | $ | 5,694 |   |
| Charge-offs,      net of recoveries                                                                       |   |                         | (1,729 | )      |                           |   | (1,605 | ) |   |   | (3,338 | ) |   |   | (3,045 | ) |
| Provision      for estimated credit losses                                                                |   |                         | 1,854  |   |                           |   | 1,695 |   |   |   | 3,463 |   |   |   | 3,135 |   |
|                                                                                                      |   |                         |   |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Balance      at the end of the period                                                                     |   | $                            | 6,935  |   |                           | $      | 5,784 |   |   | $ | 6,935 |   |   | $ | 5,784 |   |
|                                                                                                      |   |                         |   |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Net      charge-offs                                                                                      |   | $                            | 1,729  |   |                           | $      | 1,605 |   |   | $ | 3,338 |   |   | $ | 3,045 |   |
| Finance      receivables, net of unearned finance charges                                                 |   | $                            | 98,852 |   |                           | $      | 99,029 |   |   | $ | 98,852 |   |   | $ | 99,029 |   |
|                                                                                                      |   |                         |   |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Allowance      for loan losses as a percent of finance receivables, net of unearned      finance charges  |   |                         | 7.02   | %      |                           |   | 5.84 | % |   |   | 7.02 | % |   |   | 5.84 | % |
|                                                                                                      |   |                         |   |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Annualized      net charge-offs as a percent of finance receivables, net of unearned      finance charges |   |                         | 7.00   | %      |                           |   | 6.48 | % |   |   | 6.75 | % |   |   | 6.15 | % |
|                                                                                                      |   |                         |   |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Allowance      for loan losses as a percent of annualized net charge-offs                                 |   |                         | 100.29 | %      |                           |   | 90.12 | % |   |   | 104.00 | % |   |   | 94.96 | % |

|                                       |   | June      30, 2008 |   |   | December      31, 2007 |   |
|--------------------------------------------|--------|--------------------|--------|--------|------------------------|--------|
|                                       |   |  $            |   |   |                   | %      |   |   |  $ |   |   |   | % |   |
|                                       |   |               |   |   |                   |   |   |   |   |   |   |   |   |   |
| Finance      receivables principal balance |   | $                  | 4,187  |   |                   |   |   |   |   | $ | 12,572 |   |   |   |   |   |
|                                       |   |               |   |   |                   |   |   |   |   |   |   |   |   |   |   |   |
| Delinquencies:                             |   |               |   |   |                   |   |   |   |   |   |   |   |   |   |   |   |
| 30-59      days                            |   | $                  | 506    |   |                   |   | 12.1 | % |   | $ | 1,179 |   |   |   | 9.4 | % |
| 60-89      days                            |   |               | 166    |   |                   |   | 4.0 | % |   |   | 467 |   |   |   | 3.7 | % |
| 90+      days                              |   |               | 51     |   |                   |   | 1.2 | % |   |   | 149 |   |   |   | 1.2 | % |
| Total      delinquencies                   |   | $                  | 723    |   |                   |   | 17.3 | % |   | $ | 1,795 |   |   |   | 14.3 | % |

----

|                                                               |   | Quarters      Ended June 30, |   |   | Six      Months Ended June 30, |   |
|--------------------------------------------------------------------|--------|------------------------------|--------|--------|--------------------------------|--------|
|                                                               |   | 2008                         |   |   | 2007                           |   |   | 2008 |   |   | 2007 |   |
|                                                               |   |                         |   |   |                           |   |   |   |   |   |   |   |
| Balance      at the beginning of period                            |   | $                            | 13     |   |                           | $      | 881 |   |   | $ | 222 |   |   | $ | 1,617 |   |
| Charge-offs                                                        |   |                         | (168   | )      |                           |   | (627 | ) |   |   | (499 | ) |   |   | (1,714 | ) |
| Recoveries                                                         |   |                         | 399    |   |                           |   | 900 |   |   |   | 933 |   |   |   | 2,054 |   |
| Recovery      for estimated credit losses                          |   |                         | (234   | )      |                           |   | (832 | ) |   |   | (646 | ) |   |   | (1,635 | ) |
|                                                               |   |                         |   |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Balance      at the end of the period                              |   | $                            | 10     |   |                           | $      | 322 |   |   | $ | 10 |   |   | $ | 322 |   |
|                                                               |   |                         |   |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Net      charge-offs (recoveries)                                  |   | $                            | (231   | )      |                           | $      | (273 | ) |   | $ | (434 | ) |   | $ | (340 | ) |
| Finance      receivables                                           |   | $                            | 4,187  |   |                           | $      | 10,755 |   |   | $ | 4,187 |   |   | $ | 10,755 |   |
|                                                               |   |                         |   |   |                           |   |   |   |   |   |   |   |   |   |   |   |
| Allowance      for loan losses as a percent of finance receivables |   |                         | 0.24   | %      |                           |   | 2.99 | % |   |   | 0.24 | % |   |   | 2.99 | % |

| ·   | 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. |
|--------------------|------------------------------------------------------------------------------------|

----

----

----

| Nominee                    |   |  Votes      For                                                  |   |  Votes      Withheld                                                                                   |
|----------------------------|--------|-----------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------|
| John      M. Eggemeyer     |   |           3,398,168 |   |                  1,990 |
| Thomas      C. Heagy       |   |           3,338,877 |   |                61,281            |
| William      E. McKnight   |   |           3,398,178 |   |                  1,980 |
| Daniel      W. Porter      |   |           3,338,878 |   |                61,280            |
| John      W. Rose          |   |           3,398,178 |   |                  1,980 |
| Mark      R. Ruh           |   |           3,398,178 |   |                  1,980 |
| Richard      D. Waterfield |   |           3,398,177 |   |                  1,981 |

| No.  |   | Description                                                                                                                                                                         |
|------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.1  |   | Agreement      and Plan of Merger between White River Capital, Inc., and First Chicago      Bancorp dated as of June 27, 2008                                                       |
| 10.1 |   | Employment      Agreement dated as of June 27, 2008, by and among Castle Creek Capital,      L.L.C., First Chicago Bancorp, White River Capital, Inc., and Mark R.      Ruh         |
| 10.2 |   | Employment      Agreement dated as of June 27, 2008, by and among Castle Creek Capital,      L.L.C., First Chicago Bancorp, White River Capital, Inc., and Martin J.      Szumski   |
| 10.3 |   | Employment      Agreement dated as of June 27, 2008, by and among Castle Creek Capital,      L.L.C., First Chicago Bancorp, White River Capital, Inc., and William E.      McKnight |
| 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)                                                                                          |   |
|---------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------|--------|
|                |   |                                                                                                                                |   |
|                |   |                                                                                                                                |   |
| August      8, 2008 | By:    |  /s/      Martin J. Szumski                                                                                               |   |
|                |   | Martin      J. SzumskiChief      Financial Officer(Signing      on behalf of the registrantand      as Principal Financial Officer) |   |

----

| No.  |   | Description                                                                                                                                                                         |   | Location                                                                                                      |
|------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------|
| 2.1  |   | Agreement      and Plan of Merger between White River Capital, Inc., and First Chicago      Bancorp dated as of June 27, 2008                                                       |   | Incorporated      by reference to Exhibit 2.1 to the Registrant’s Form 8-K filed on July 2,      2008.  |
| 10.1 |   | Employment      Agreement dated as of June 27, 2008, by and among Castle Creek Capital,      L.L.C., First Chicago Bancorp, White River Capital, Inc., and Mark R.      Ruh         |   | Incorporated      by reference to Exhibit 99.1 to the Registrant’s Form 8-K filed on July 2,      2008. |
| 10.2 |   | Employment      Agreement dated as of June 27, 2008, by and among Castle Creek Capital,      L.L.C., First Chicago Bancorp, White River Capital, Inc., and Martin J.      Szumski   |   | Incorporated      by reference to Exhibit 99.2 to the Registrant’s Form 8-K filed on July 2,      2008. |
| 10.3 |   | Employment      Agreement dated as of June 27, 2008, by and among Castle Creek Capital,      L.L.C., First Chicago Bancorp, White River Capital, Inc., and William E.      McKnight |   | Incorporated      by reference to Exhibit 99.3 to the Registrant’s Form 8-K filed on July 2,      2008. |
| 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                                                                                                      |