The Office of the Comptroller of the Currency (OCC) is comprehensively revising its rules governing national bank lending limits as part of its Regulation Review Program. The final rule amends, clarifies, and reorganizes the OCC's lending limit rules. The final rule eliminates inefficient and unduly burdensome regulatory requirements and refocuses the lending limit rules on the areas of greatest safety and soundness concern. The new rule enhances the ability of national banks to lend while protecting against situations where excessive loans to a borrower or related borrowers present safety and soundness concerns.