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DIVISION OF
CORPORATION FINANCE   UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

April 17, 2009

Dennis S. Hudson, III Chairman & Chief Executive Officer Seacoast Banking Corporation of Florida 815 Colorado Avenue Stuart, FL  34994

Re: Seacoast Banking Corporation of Florida
 Preliminary Proxy Statement on Schedule 14A
Filed April 15, 2009
 File No. 000-13660

Dear Mr. Hudson:

We have limited our review of your filing to  those issues we have addressed in our
comments.  Where indicated, we think you should revise your document in response to these
comments.  If you disagree, we will consider your explanation as to why our comment is
inapplicable or a revision is unnecessary.  Please be as detailed as necess ary in your explanation.
In some of our comments, we may ask you to pr ovide us with information so we may better
understand your disclosure.  After reviewing th is information, we may raise additional
comments.
Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure requir ements and to enhance the overall disclosure in
your filing.  We look forward to working with you in these respects.  We welcome any questions
you may have about our comments or any other aspect  of our review.  Feel free to call us at the
telephone numbers listed at the end of th is letter.

Preliminary Proxy Statement on Schedule 14A

 1. Please disclose any transactions under consid eration that would involve the issuance of
shares of common stock.  In addition, describe the intended use of proceeds from any such transaction.

2. Please clarify the table on page 46 to indica te whether it takes into consideration the
additional 400,000 shares that would be rese rved for issuance under the Employee Stock
Purchase Plan if proposal 5 is approved.

Dennis S. Hudson, III
Seacoast Banking Corporation of Florida April 17, 2009 Page 2  Closing Comments

As appropriate, please amend your filing and respond to these comments.  You may wish
to provide us with marked copies of the amen dment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our comments and provides any requested information.  Detailed cover letters gr eatly facilitate our review.  Please understand
that we may have additional comments after reviewing your amendment and responses to our
comments.
We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes all information re quired under the Securities
Exchange Act of 1934 and that they have provi ded all information investors require for an
informed investment decision.  Since the compa ny and its management are in possession of all
facts relating to a company’s disclosure, they are responsible for the acc uracy and adequacy of
the disclosures they have made.
In connection with responding to our comment s, please provide, in writing, a statement
from the company acknowledging that:
• the company is responsible for the adequacy  and accuracy of the disclosure in the
filing;

• staff comments or changes to disclosure  in response to staff comments do not
foreclose the Commission from taking any action with respect to the filing; and

• the company may not assert staff comments as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United
States.

In addition, please be advise d that the Division of Enfo rcement has access to all
information you provide to the sta ff of the Division of Corporati on Finance in our review of your
filing or in response to our comments on your filing.
Please contact Michael Seaman at (202) 551-3366 or me at (202) 551-3464 with any
questions.
Sincerely,

Kathryn McHale Staff Attorney