----

----

Index

**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**FORM      10-QSB**

**QUARTERLY      REPORT UNDER SECTION 13 OR 15(d)**

**OF      THE SECURITIES EXCHANGE ACT OF 1934**

**TRANSITION      REPORT UNDER SECTION 13 OR 15(d)**

**OF      THE EXCHANGE ACT**

| **Oconee                Financial Corporation**                                      |
|--------------------------------------------------------------------------------------|
| (Exact                name of registrant as specified in its                charter) |

| Georgia                                                                 |   | 58-2442250                                                        |
|-------------------------------------------------------------------------|--------|-------------------------------------------------------------------|
| (State                of Incorporation)                                 |   | (I.R.S.                EmployerIdentification                No.) |
|                                                                    |   |                                                              |
| 35                North Main StreetWatkinsville,                Georgia |   |  30677                                                       |
| (Address                of principalexecutive                offices)   |   | (Zip                Code)                                         |

----

**OCONEE      FINANCIAL CORPORATION AND SUBSIDIARY**

**INDEX**

|                     |                     |                                                                                                                                                                                                       | Page                  No. |
|--------------------------|--------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------|
| PART                  I  |                     | FINANCIAL                  INFORMATION                                                                                                                                                                     |                      |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     | Item                  1. | Financial                  Statements                                                                                                                                                                      |                      |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     |                     | Consolidated                  Balance Sheet (unaudited) at September 30,                  2006                                                                                                             | 3                         |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     |                     | Consolidated                  Statements of Earnings (unaudited) for the Three                  Months Ended and the Nine Months Ended September 30, 2006 and                  2005                        | 4                         |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     |                     | Consolidated                  Statements of Comprehensive Income (unaudited)                  for the Three Months and the Nine Months Ended September 30, 2006                  and                  2005 | 5                         |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     |                     | Consolidated                  Statements of Cash Flows (unaudited) for the                  Nine Months Ended September 30, 2006 and 2005                                                                  | 6-7                       |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     |                     | Notes                  to Financial Statements (unaudited)                                                                                                                                                 | 8-9                       |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     | Item                  2. | Management’s                  Discussion                  and Analysis or Plan of Operations                                                                                                         | 10-13                     |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     | Item                  3. | Controls                  and Procedures                                                                                                                                                                   | 14                        |
|                     |                     |                                                                                                                                                                                                       |                      |
| PART                  II |                     | OTHER                  INFORMATION                                                                                                                                                                         |                      |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     | Item                  1. | Legal                  Proceedings                                                                                                                                                                         | 15                        |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     | Item                  2. | Unregistered                  Sales of Equity Securities and Use of                  Proceeds                                                                                                              | 15                        |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     | Item                  3. | Defaults                  Upon Senior Securities                                                                                                                                                           | 15                        |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     | Item                  4. | Submission                  of Matters to a Vote of Security                  Holders                                                                                                                      | 15                        |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     | Item                  5. | Other                  Information                                                                                                                                                                         | 15                        |
|                     |                     |                                                                                                                                                                                                       |                      |
|                     | Item                  6. | Exhibits                  and Reports on Form 8-K                                                                                                                                                          | 15                        |
|                     |                     |                                                                                                                                                                                                       |                      |

----

**PART      I. FINANCIAL INFORMATION**

Item      1. Financial Statements

**OCONEE      FINANCIAL CORPORATION AND SUBSIDIARY**

Consolidated

| Assets                                                                                           |
|--------------------------------------------------------------------------------------------------|
|                                                                                             |   |   |   |
| Cash                and due from banks, including reserve requirements of                $25,000 |   | $ | 3,932,791 |   |
| Federal                funds sold                                                                |   |   | 12,461,000 |   |
|                                                                                             |   |   |   |   |
| Cash                and cash equivalents                                                         |   |   | 16,393,791 |   |
|                                                                                             |   |   |   |   |
| Investment                securities available for sale                                          |   |   | 58,741,055 |   |
| Other                investments                                                                 |   |   | 670,329 |   |
| Mortgage                loans held for sale                                                      |   |   | 1,953,503 |   |
|                                                                                             |   |   |   |   |
| Loans,                net of allowance for loan losses of $3,111,887                             |   |   | 204,264,044 |   |
|                                                                                             |   |   |   |   |
| Premises                and equipment, net                                                       |   |   | 6,406,114 |   |
| Accrued                interest receivable and other assets                                      |   |   | 4,310,216 |   |
|                                                                                             |   |   |   |   |
| Total                assets                                                                      |   | $ | 292,739,052 |   |
|                                                                                             |   |   |   |   |
| Liabilities                and Stockholders’ Equity                                        |
|                                                                                             |   |   |   |   |
| Liabilities:                                                                                     |   |   |   |   |
| Deposits                                                                                         |   |   |   |   |
| Noninterest-bearing                                                                              |   | $ | 35,954,816 |   |
| Interest-bearing                                                                                 |   |   | 224,791,114 |   |
|                                                                                             |   |   |   |   |
| Total                deposits                                                                    |   |   | 260,745,930 |   |
|                                                                                             |   |   |   |   |
| Securities                sold under repurchase agreements                                       |   |   | 4,022,535 |   |
| Accrued                interest payable and other liabilities                                    |   |   | 1,191,534 |   |
|                                                                                             |   |   |   |   |
| Total                liabilities                                                                 |   |   | 265,959,999 |   |
|                                                                                             |   |   |   |   |
| Stockholders’                equity:                                                       |   |   |   |   |
| Common                stock, $2 par value;                                                       |   |   |   |   |
| authorized                1,500,000 shares;                                                      |   |   |   |   |
| issued                and outstanding 899,815 shares                                             |   |   | 1,799,630 |   |
| Additional                paid-in capital                                                        |   |   | 4,243,332 |   |
| Retained                earnings                                                                 |   |   | 20,887,793 |   |
| Accumulated                other comprehensive income                                            |   |   | (151,702 | ) |
|                                                                                             |   |   |   |   |
| Total                stockholders’ equity                                                  |   |   | 26,779,053 |   |
|                                                                                             |   |   |   |   |
| Total                liabilities and stockholders’ equity                                  |   | $ | 292,739,052 |   |

----

**OCONEE      FINANCIAL CORPORATION AND SUBSIDIARY**

Consolidated

|                                                                                                                                                     |   | **Three                Months Ended** |      | **Nine                Months Ended** |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------|-----------|--------------------------------------|--------|
|                                                                                                                                                     |   | **2006**                              |      | **2005**                             |   | **2006** |   | **2005** |   |
| Interest                Income:                                                                                                                          |   |                                  |      |                                 |   |   |   |   |  |   |   |  |   |
| Loans                                                                                                                                                    |   | $                                     | 4,481,176 |                                 |   | 3,455,648 |   |   | 12,685,345 |   |   | 9,966,736 |   |
| Investment                securities:                                                                                                                    |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Tax                exempt                                                                                                                                |   |                                  | 218,608   |                                 |   | 207,137 |   |   | 644,030 |   |   | 592,412 |   |
| Taxable                                                                                                                                                  |   |                                  | 432,024   |                                 |   | 346,068 |   |   | 1,191,352 |   |   | 898,351 |   |
| Federal                funds sold and other                                                                                                              |   |                                  | 132,010   |                                 |   | 63,393 |   |   | 469,778 |   |   | 228,775 |   |
| Total                interest income                                                                                                                     |   |                                  | 5,263,818 |                                 |   | 4,072,246 |   |   | 14,990,505 |   |   | 11,686,274 |   |
|                                                                                                                                                     |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Interest                Expense:                                                                                                                         |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Deposits                                                                                                                                                 |   |                                  | 2,117,727 |                                 |   | 1,332,583 |   |   | 5,810,009 |   |   | 3,598,797 |   |
| Other                                                                                                                                                    |   |                                  | 20,582    |                                 |   | 12,724 |   |   | 47,435 |   |   | 31,873 |   |
| Total                interest expense                                                                                                                    |   |                                  | 2,138,309 |                                 |   | 1,345,307 |   |   | 5,857,444 |   |   | 3,630,670 |   |
|                                                                                                                                                     |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Net                interest income                                                                                                                       |   |                                  | 3,125,509 |                                 |   | 2,726,939 |   |   | 9,133,061 |   |   | 8,055,604 |   |
|                                                                                                                                                     |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Provision                for loan losses                                                                                                                 |   |                                  | 40,000    |                                 |   | 204,000 |   |   | 160,000 |   |   | 612,000 |   |
|                                                                                                                                                     |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Net                interest income after provision for loan                losses                                                                        |   |                                  | 3,085,509 |                                 |   | 2,522,939 |   |   | 8,973,061 |   |   | 7,443,604 |   |
|                                                                                                                                                     |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Other                Income:                                                                                                                             |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                     |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Service                charges on deposit accounts                                                                                                       |   |                                  | 343,431   |                                 |   | 418,792 |   |   | 1,100,290 |   |   | 1,187,786 |   |
| Mortgage                banking income                                                                                                                   |   |                                  | 114,737   |                                 |   | 124,303 |   |   | 277,755 |   |   | 306,968 |   |
| Gains                (losses) on sales and disposal of premises and equipment                                                                            |   |                                  | —   |                                 |   | — |   |   | 62,959 |   |   | (5,666 | ) |
| Gains                on sales of other real estate owned                                                                                                 |   |                                  | —   |                                 |   | — |   |   | 384,006 |   |   | — |   |
| Securities                gains, net                                                                                                                     |   |                                  | —   |                                 |   | — |   |   | — |   |   | 6,282 |   |
| Other                operating income                                                                                                                    |   |                                  | 148,960   |                                 |   | 137,595 |   |   | 434,661 |   |   | 410,223 |   |
| Total                other income                                                                                                                        |   |                                  | 607,128   |                                 |   | 680,690 |   |   | 2,259,671 |   |   | 1,905,593 |   |
|                                                                                                                                                     |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Other                Expense:                                                                                                                            |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Salaries                and other personnel expense                                                                                                      |   |                                  | 1,375,769 |                                 |   | 1,313,188 |   |   | 4,144,144 |   |   | 3,919,758 |   |
| Net                occupancy and equipment expense                                                                                                       |   |                                  | 327,704   |                                 |   | 329,742 |   |   | 956,969 |   |   | 967,135 |   |
| Other                operating expense                                                                                                                   |   |                                  | 490,523   |                                 |   | 519,039 |   |   | 1,663,888 |   |   | 1,611,654 |   |
| Total                other expense                                                                                                                       |   |                                  | 2,193,996 |                                 |   | 2,161,969 |   |   | 6,765,001 |   |   | 6,498,547 |   |
|                                                                                                                                                     |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Earnings                before income taxes                                                                                                              |   |                                  | 1,498,641 |                                 |   | 1,041,660 |   |   | 4,467,731 |   |   | 2,850,650 |   |
|                                                                                                                                                     |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Income                taxes                                                                                                                              |   |                                  | 478,450   |                                 |   | 309,563 |   |   | 1,437,908 |   |   | 839,498 |   |
|                                                                                                                                                     |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Net                earnings                                                                                                                         |   | $                                     | 1,020,191 |                                 |   | 732,097 |   |   | 3,029,823 |   |   | 2,011,152 |   |
|                                                                                                                                                     |   |                                  |      |                                 |   |   |   |   |   |   |   |   |   |
| Earnings                  per common share based on average outstanding shares of 899,815                  in 2006                  and 899,865 in 2005: |   |                $                 | 1.13      |                                 |   | 0.81 |   |   | 3.37 |   |   | 2.24 |   |

----

**OCONEE      FINANCIAL CORPORATION AND SUBSIDIARY**

Consolidated

|                                                                                                                                       |   | **Three                  Months Ended** |      | **Nine                  Months Ended** |   |
|--------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------|-----------|----------------------------------------|--------|
|                                                                                                                                       |   | **2006**                                |      | **2005**                               |   | **2006** |   | **2005** |   |
|                                                                                                                                       |   |                                    |      |                                   |   |   |   |   |   |
| Net                  earnings                                                                                                              |   | $                                       | 1,020,191 |                                   |   | 732,097 |   |   | 3,029,823 |   |   | 2,011,152 |   |
|                                                                                                                                       |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| Other                  comprehensive income, net of tax:                                                                                   |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| Unrealized                  gains on securities available for sale:                                                                        |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| Holding                  gains arising during period, net of tax (benefit) of $216,969,($68,971),                  $9,254 and ($176,499)   |   |                                    | 354,602   |                                   |   | (112,722 | ) |   | 15,124 |   |   | (288,464 | ) |
| Reclassification                  adjustments for gains included in net  earnings, net of tax of                  $0,$0,$0 and $2,385 |   |                                    | —   |                                   |   | — |   |   | — |   |   | (3,897 | ) |
| Total                  other comprehensive income (loss)                                                                                   |   |                                    | 354,602   |                                   |   | (112,722 | ) |   | 15,124 |   |   | (292,361 | ) |
|                                                                                                                                       |   |                                    |      |                                   |   |   |   |   |   |   |   |   |   |
| Comprehensive                  income                                                                                                      |   | $                                       | 1,374,793 |                                   |   | 619,375 |   |   | 3,044,947 |   |   | 1,718,791 |   |

----

**OCONEE      FINANCIAL CORPORATION AND SUBSIDIARY**

Consolidated

|                                                                                                                                               |   | **2006** |        | **2005** |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|-------------|----------|--------|
| Cash                  flows from operating activities:                                                                                             |   |     |        |     |   |
| Net                  earnings                                                                                                                      |   | $        | 3,029,823   |     |   | 2,011,152 |   |
| Adjustments                      to reconcile net earnings to net cash provided by                      operating                      activities: |   |     |        |     |   |   |   |
| Provision                  for loan losses                                                                                                         |   |     | 160,000     |     |   | 612,000 |   |
| Provision                  for deferred taxes                                                                                                      |   |     | 170,611     |     |   | — |   |
| Depreciation,                  amortization and accretion                                                                                          |   |     | 467,449     |     |   | 526,801 |   |
| Gain                  on sale of investment securities                                                                                             |   |     | —     |     |   | (6,282 | ) |
| Loss                  (gain) on sales and disposals of fixed assets                                                                                |   |     | (62,959     | )        |   | 5,666 |   |
| Gain                  on sale of other real estate owned                                                                                           |   |     | (384,006    | )        |   | (14,035 | ) |
| Change                  in assets and liabilities:                                                                                                 |   |     |        |     |   |   |   |
| Interest                  receivable and other assets                                                                                              |   |     | (1,352,019  | )        |   | (474,770 | ) |
| Interest                  payable and other liabilities                                                                                            |   |     | (106,495    | )        |   | 199,314 |   |
| Mortgage                  loans held for sale                                                                                                      |   |     | (668,503    | )        |   | (1,143,810 | ) |
|                                                                                                                                               |   |     |        |     |   |   |   |
|  Net                  cash (used) provided by operating activities                                                                            |   |     | 1,253,901   |     |   | 1,716,036 |   |
|                                                                                                                                               |   |     |        |     |   |   |   |
| Cash                  flows from investing activities:                                                                                             |   |     |        |     |   |   |   |
| Proceeds                  from sale of investment securities                                                                                       |   |     | —     |     |   | 339,131 |   |
| Proceeds                      from calls, maturities, and paydowns of investment                      securities available for sale                |   |     | 6,118,832   |     |   | 9,374,016 |   |
| Purchases                  of investment securities available for sale                                                                             |   |     | (13,479,832 | )        |   | (13,805,486 | ) |
| Purchases                  of other securities                                                                                                     |   |     | (55,900     | )        |   | (10,100 | ) |
| Net                  change in loans                                                                                                               |   |     | (895,703    | )        |   | (2,964,107 | ) |
| Purchases                  of premises and equipment                                                                                               |   |     | (1,152,259  | )        |   | (377,737 | ) |
| Proceeds                  from sale of premises and equipment                                                                                      |   |     | 139,184     |     |   | — |   |
| Proceeds                  from sale of other real estate owned                                                                                     |   |     | 665,497     |     |   | 598,496 |   |
|                                                                                                                                               |   |     |        |     |   |   |   |
| Net                  cash used by investing activities                                                                                             |   |     | (8,660,181  | )        |   | (6,845,787 | ) |
|                                                                                                                                               |   |     |        |     |   |   |   |
| Cash                  flows from financing activities:                                                                                             |   |     |        |     |   |   |   |
| Net                  change in deposits                                                                                                            |   |     | 3,946,906   |     |   | 15,582,762 |   |
| Net                  change in securities sold under repurchase agreements                                                                         |   |     | 1,778,303   |     |   | 1,655,466 |   |
| Purchase                  and retirement of stock                                                                                                  |   |     | —     |     |   | (3,640 | ) |
| Dividends                  paid                                                                                                                    |   |     | (989,797    | )        |   | (899,885 | ) |
|                                                                                                                                               |   |     |        |     |   |   |   |
| Net                  cash provided by financing activities                                                                                         |   |     | 4,735,412   |     |   | 16,334,703 |   |
|                                                                                                                                               |   |     |        |     |   |   |   |
| Net                  (decrease) increase in cash and cash equivalents                                                                              |   |     | (2,670,868  | )        |   | 11,204,952 |   |
|                                                                                                                                               |   |     |        |     |   |   |   |
| Cash                  and cash equivalents at beginning of period                                                                                  |   |     | 19,064,659  |     |   | 15,753,366 |   |
|                                                                                                                                               |   |     |        |     |   |   |   |
| Cash                  and cash equivalents at end of period                                                                                        |   | $        | 16,393,791  |     |   | 26,958,318 |   |

----

**OCONEE      FINANCIAL CORPORATION AND SUBSIDIARY**

|                                                                                                                                           |   | **2006** |      | **2005** |   |
|------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|-----------|----------|--------|
| Supplemental                    cash flow information:                                                                                         |   |     |      |     |   |
| Cash                    paid for interest                                                                                                      |   | $        | 5,546,043 |     | $      | 3,499,681 |   |
| Cash                    paid for taxes                                                                                                         |   | $        | 1,708,000 |     | $      | 953,000 |   |
|                                                                                                                                           |   |     |      |     |   |   |   |
| Noncash                    investing and financing activities:                                                                                 |   |     |      |     |   |   |   |
| Transfer                    from loans to other real estate owned                                                                              |   | $        | —   |     | $      | 112,665 |   |
| Change                    in dividends payable                                                                                                 |   | $        | 989,797   |     | $      | 899,885 |   |
| Change                    in net unrealized gain on investment securities available for                    sale, net of                    tax |   | $        | 15,124    |     | $      | (292,359 | ) |

----

**OCONEE      FINANCIAL CORPORATION AND SUBSIDIARY**

Notes      to 

| (1) |   | Basis                of Presentation |
|-----|--------|--------------------------------------|

| (2) |   | Net                Earnings Per Common Share |
|-----|--------|----------------------------------------------|

----

**OCONEE      FINANCIAL CORPORATION AND SUBSIDIARY**

| (3) |   | Allowance                for Loan Losses |
|-----|--------|------------------------------------------|

|                                                        |   | **2006** |      | **2005** |   |
|-------------------------------------------------------------|--------|----------|-----------|----------|--------|
| Balance                at beginning of year                 |   | $        | 2,945,256 |     |   | 2,531,330 |   |
| Amounts                charged off                          |   |     | (36,184   | )        |   | (232,008 | ) |
| Recoveries                on amounts previously charged off |   |     | 42,815    |     |   | 54,817 |   |
| Provision                for loan losses                    |   |     | 160,000   |     |   | 612,000 |   |
| Balance                at September 30                      |   | $        | 3,111,887 |     |   | 2,966,139 |   |

----

**MANAGEMENT’S      DISCUSSION AND ANALYSIS OF      FINANCIAL**

**CONDITION      OR PLAN OF OPERATIONS**

**Forward-Looking      Statements**

**Financial      Condition**

----

**Results      of Operations**

**Interest      rate sensitivity**

----

**Liquidity**

----

**Contractual      Obligations and Commitments**

**Capital**

| Risk-Based                Capital Ratios               |       |
|--------------------------------------------------------|------------|
|                                                   |       |
| Tier                1 Capital, Actual                  | 12.1%      |
| Tier                1 Capital minimum requirement      | 4.0%       |
|                                                   |       |
| Excess                                                 | 8.1%       |
|                                                   |       |
| Total                Capital, Actual                   | 13.4%      |
| Total                Capital minimum requirement       | 8.0%       |
|                                                   |       |
| Excess                                                 | 5.4%       |
|                                                   |       |
| Leverage                Ratio                          |       |
|                                                   |       |
| Tier                1 Capital to adjusted total assets | 9.3%       |
| Minimum                leverage requirement            |  3.0% |
|                                                   |       |
| Excess                                                 | 6.3%       |

----

**CONTROLSAND      PROCEDURES**

----

**PART      II. OTHER INFORMATION**

**OCONEE      FINANCIAL CORPORATION AND SUBSIDIARY**

Item      1

Item      2

Item      3

Item      4

Item      5

Item      6

| (a)    | Exhibits |                                                                                                                                                                                                                                               |
|--------|----------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |     |                                                                                                                                                                                                                                               |
|   | 31.1     | Certification                by B. Amrey Harden, CEO and President of the Corporation, as adopted                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.                                                                        |
|   |     |                                                                                                                                                                                                                                               |
|   | 31.2     | Certification                by Jerry K. Wages, Senior Executive Vice President and Chief Financial                Officer of the Corporation, as adopted pursuant to Section 302 of                the                Sarbanes-Oxley Act of 2002. |
|   |     |                                                                                                                                                                                                                                               |
|   | 32       | Certification                of the Chief Executive Officer and the Chief Financial Officer pursuant                to                Section 906 of the Sarbanes-Oxley Act of                2002.                                                |

----

**OCONEE      FINANCIAL CORPORATION AND SUBSIDIARY**

**SIGNATURES**

|   |   |   |      | OCONEE                FINANCIAL CORPORATION                                                    |
|--------|--------|--------|-----------|------------------------------------------------------------------------------------------------|
|   |   |   | By:  |  /s/                B. Amrey Harden                                                       |
|   |   |   |      | B.                Amrey Harden, President and CEO (Principal                Executive Officer) |
|   |   |   |      |                                                                                           |
|   |   |   |      |                                                                                           |
|   |   |   | Date:     | November                13, 2006                                                               |

|   |   |   | By:  |  /s/                Jerry K. Wages                             |
|--------|--------|--------|-----------|---------------------------------------------------------------------|
|   |   |   |      | Jerry                K. Wages, Sr. Executive Vice President and CFO |
|   |   |   |      |                                                                |
|   |   |   |      |                                                                |
|   |   |   | Date:     | November                13, 2006                                    |

|   |   |   | By:  |  /s/                Steven A. Rogers                                                                                |
|--------|--------|--------|-----------|--------------------------------------------------------------------------------------------------------------------------|
|   |   |   |      | Steven                A. RogersVice                President and Controller(Principal                Accounting Officer) |
|   |   |   |      |                                                                                                                     |
|   |   |   |      |                                                                                                                     |
|   |   |   | Date:     | November                13, 2006                                                                                         |