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OCC Advisory Letter 2003-7 - Office of the Comptroller of the Currency
Aug 8, 2003 . The calculation of the loan-to-value ratio is complicated when two or more . prior lien), and an improved commercial property valued at .
http://www.occ.gov/static/news-issuances/memos-advisory-letters/2003/advisory-letter-2003-7.pdf

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