This final rule authorizes SBA participating lenders to use computer generated facsimile exact copies of SBA application and closing forms in making SBA guaranteed loans. SBA lenders, under this final rule, agree to accept liability for a substantial SBA loss attributable to deficiencies in such forms. Under the final rule, SBA could deny liability to a lender which fails to use SBA provided forms or computerized facsimile exact copies of the SBA forms if this failure would contribute to a substantial loss by the SBA on the guaranteed loan.