If the owner’s name exceeds the allotted 40 characters, write the name out to the maximum extent possible. This may result in eliminating a part of a word or several words. For example, First National Bank of San Gregorio, California, would be entered as FIRST NATIONAL BANK SAN GREGORIO CALIFOR; Bank of America National Trust and Savings Association would be entered as BANK AMERICA NATIONAL TRUST SAVINGS ASSO.