According to 1026.41(e)(4), small servicers are exempt from all of 1026.41 (periodic statements), but we are sending them to non-coupon book customers. Any other small servicers doing the same? Is it for customer service reasons?

I have seen quite a few "small servicers" send statements to customers when not required. Most of the time I have seen it described as being for customer service reasons, it works as another option for marketing, and that customers pay sooner when there is a statement.

It's also state law in some states - New York comes to mind.