Exhibit 4.10  










	INTERNAL REVENUE SERVICE
P.O. BOX 2508

CINCINNATI, OH  45201	 	DEPARTMENT OF THE TREASURY
	
Date:  JAN 1 9 2005


SOUTHWEST BANK OF TEXAS NATIONAL

     ASSOCIATION

PO BOX 27459

HOUSTON, TX 77227-7459

	 	Employer Identification Number: 76-0028668
DLN:

             17007042063024

Person to Contact:

      DAVID E. DIXON             ID# 31040

Contact Telephone Number:

     (877)  829-5500

Plan Name:

     SOUTHWEST BANK OF TEXAS 401K

     SAVINGS PLAN

Plan Number:   002


			






	


Dear Applicant: 



        We
have made a favorable determination on the plan identified above based on the information
you have supplied. Please keep this letter, the application forms submitted to request
this letter and all correspondence with the Internal Revenue Service regarding your
application for a determination letter in your permanent records. You must retain this
information to preserve your reliance on this letter. 



        Continued
qualification of the plan under its present form will depend on its effect in operation.
See section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the
plan in operation periodically. 



        The
enclosed Publication 794 explains the significance and the scope of this favorable
determination letter based on the determination requests selected on your application
forms. Publication 794 describes the information that must be retained to have reliance on
this favorable determination letter. The publication also provide examples of the effect
of a plan’S operation on its qualified status and discusses the reporting
requirements for qualified plans. Please read Publication 794. 



        This
letter relates only to the status of your plan under the Internal Revenue Code. It is not
a determination regarding the effect of other federal or local statutes. 



        This
determination letter is applicable for the amendment(s) executed on 8-8-03. 



        This letter
considers the changes in qualification requirements made by the Uruguay Round Agreements
Act, Pub. L. 103-465, the Small Business Job Protection Act of 1996, Pub. L. 104-188, the
Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353, the
Taxpayer Relief Act of 1997, Pub. L. 105-34, the Internal Revenue Service Restructuring
and Reform Act of 1998, Pub. L. 105-206, and the Community Renewal Tax Relief Act of 2000,
Pub. L. 106-554. 



        This
letter may not be relied on with respect to whether the plan 




Letter 835 (DO/CG) 





















	-2-





SOUTHWEST BANK OF TEXAS
NATIONAL 



satisfies the requirements of section
401(a) of the Code, as amended by the Economic Growth and Tax Relief Reconciliation Act of
2001, Pub. L. 107-16. 



        The
requirement for employee benefits plans to file summary plan descriptions (SPD) with the
U.S. Department of Labor was eliminated effective August 5, 1997. For more details, call
1-800-998-7542 for a free copy of the SPD card. 



        The
information on the enclosed addendum is an integral part of this determination. Please be
sure to read and keep it with this letter. 



        We
have sent a copy of this letter to your representative as indicated in the power of
attorney. 



If you have questions concerning this
matter, please contact the person whose name and telephone number are shown above. 











			Sincerely yours,




Paul T. Shultz
Director,
Employee Plans Determinations Redesign









	
Enclosures:

Publication 794

Addendum 




Letter 835 (DO/CG) 





















	-3-





SOUTHWEST BANK OF TEXAS
NATIONAL 



        This
determination letter acknowledges receipt of the provisions intended to satisfy the
requirements of section 401(a) of the Code, as amended by the Economic Growth and Tax
Relief Reconciliation Act of 2001, Pub. L. 107-16. 



        This
determination letter acknowledges receipt of the provisions intended to satisfy the
requirements of the Final and Temporary regulations under Section 401(a) (9) that were
published in the Federal Register on April 17, 2002, 74 FR 18987. 




Letter 835 (DO/CG)