The higher-priced mortgage loan (HPML) regulations apply to any consumer loan “secured by the consumer’s principal dwelling” (assuming that the loan otherwise meets the “higher-priced” definition). 12 CFR 1026.35(a)(1). The term “dwelling” is defined as a “residential structure that contains one to four units, whether or not that structure is attached to real property. The term includes an individual condominium unit, cooperative unit, mobile home, and trailer, if it is used as a residence.” 12 CFR 1026.2(19). Therefore, we believe that if a modular home is used as a residence, it should be considered a dwelling, just as a mobile home would.