As we approach the end of the regular season in college football, it's important to note that there are an abundance of technical situations that flat out make money. Over the next few weeks, I'll be sharing a couple of these beauties with you and we will turn a nice profit. This College System of the Week entry is entitled, "Lay the Lumber". It's not very flashy. However, as you will quickly see, it is extremely profitable. Take a look. Since 1980, PLAY ON any regular season game eight or later favorite of -20 or more provided they're matched up against a foe that enters off a straight up loss as a favorite. 28 Year ATS Record = 44-24 ATS for 64.7 percent! This Week’s Play = OKLAHOMA ST, BOISE ST & LSU If you're laying three touchdowns plus at this stage of the season, there's a pretty good chance you'll be investing on one of college football's finest. When I first researched this technical situation, I was expecting high-priced favorites to do poorly late in the year. I couldn't have been more wrong. In this particular system, the chalk preys on a team coming off a straight up loss in which they were favored. At the end of the season, teams just don’t bounce back like they do earlier in the year. After getting upset in their previous outing, this big dog comes in emotionally spent and loses its bite. On Saturday, there are three heavy favorites locked into this money-making situation: Oklahoma State, Boise State and LSU! There are a couple of tighteners to this general system that really make it pop. First, with our 44-24 ATS in hand, our chalk investment improves to a sensational 33-10 ATS for 76.7 percent provided it enters with momentum off a straight up victory of 17 points or more. Out of the three teams listed, only Boise State fits this special tightener. It's time to lay the lumber with the Broncos on Saturday.