0001104659-05-018099 Sample Contracts

SANTA BARBARA BANK & TRUST 5770 Oberlin Drive San Diego, CA 92121
Jackson Hewitt Tax Service Inc • April 26th, 2005 • Services-personal services

Reference is made to the Letter Agreement dated March 14, 2005, by and between Santa Barbara Bank & Trust and Jackson Hewitt Inc. (the “Letter Agreement”) relating to the Program Agreement, dated as of May 5, 2004, by and between Santa Barbara Bank & Trust and Jackson Hewitt Inc. (the “Agreement”). The parties hereby agree that the Letter Agreement is hereby amended and restated in its entirety as follows:

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