Forgive me as I proceed on this one....

For ALLL classification purposes, would untouched builder spec lot loans be classified along with vacant commercial land, or would they be classified separately?

Ane direction to guidance that would help me better define the differnces between land types and how they should be classified?

Look at your appraisal. Is it classified as commercial property or residential property. Builder spec lot loans are normally residential property. The loan type would be commercial, however the collateral type would more than likely be residential.