Exhibit 10.28**AMENDMENT TO SENIOR SUBORDINATED NOTE**THIS AMENDMENT (the “Amendment”), dated as of this 25th day of March, 2008 by andbetween ACROSS AMERICA REAL ESTATE CORP., a Colorado corporation, having an office at 700Seventeenth Street, Suite 1200, Denver, Colorado 80202 (“Maker”) and BOCO INVESTMENTS, LLC, aColorado limited liability company, having an office at 103 West Mountain Ave., Fort Collins,Colorado 80524 (“Holder”).WITNESSETH:WHEREAS, Maker has executed and delivered to Holder a Senior Subordinated Note dated September28, 2006 (the “Note”) to evidence Maker’s indebtedness to Holder in the principal amount of ThreeMillion Five Hundred Thousand Dollars ($3,500,000.00); andWHEREAS, Maker and Holder amended such Senior Subordinated Note (“Amendment No. 1”) on May 7,2007 to further subordinate the Note to a credit facility to be extended to Maker by United WesternBank and otherwise modify certain terms and provisions of the Note; andWHEREAS, Maker and Holder amended such Senior Subordinated Note (“Amendment No. 2”) on August10, 2007 to waive a negative covenant which listed an “Event of Default” under the Note as a netloss under GAAP of greater than $1,000,000 in any calendar quarter.WHEREAS, Maker and Holder amended such Senior Subordinated Note (“Amendment No. 3”) on October25, 2007 to waive a negative covenant which listed an “Event of Default” under the Note as a netloss under GAAP of greater than $1,000,000 in any calendar quarter.NOW, THEREFORE, in consideration of the premises set forth herein above, and for other goodand valuable consideration, the receipt and sufficiency of which are hereby acknowledged, intendingto be legally bound, the parties hereto do hereby mutually and expressly understand and agree asfollows:1. Definitions. The definition of the term “Senior Debt” appearing in Section 5,entitled “Definitions,” of the Note is hereby amended in its entirety to read as follows:“Senior Debt” means all indebtedness, obligations and otherliabilities of the Company to (i) Vectra Bank Colorado, nationalassociation, pursuant to that certain First Amendment to CreditAgreement dated August 3, 2006, as amended, (ii) United WesternBank (“UWB”) pursuant to that certain Credit Agreement dated May 7,2007 between UWB and Maker, as the same may be amended, modified,restated or extended from time to time, (iii) BOCO Investments, LLCunder that certain Senior Subordinated Note dated October 25, 2007.
 
 

 
2. Subordination. The words “principal and” appearing in line ten of Section 2,entitled “Subordination,” of the Note are hereby deleted.3. Representations and Warranties. Maker hereby represents and warrants, and Holderhereby acknowledges and agrees, that (a) no default has occurred under the Note, (b) except asprovided herein, the Note has not been modified or amended, and (c) the execution and delivery ofthis Agreement has been duly authorized by all necessary action of the parties hereto.4. Ratification. Except as modified by this Amendment, all of the terms of the Noteare ratified and reaffirmed and remain in full force and effect.5. Inurement. The terms and conditions of this Amendment shall be binding upon andshall inure to the benefit of the parties hereto, their successors and assigns.6. Governing Law. The terms and conditions of this Amendment shall be governed by theapplicable laws of the State of Colorado.IN WITNESS WHEREOF the parties hereto have each caused this Amendment to be executed by theirrespective duly authorized representatives, as of the day and year first above written.      MAKER: