SEC Comment Letter for SOUTH FINANCIAL GROUP INC (CIK 0000797871) — Dec 23, 2005

SOUTH FINANCIAL GROUP INC (CIK 0000797871)
Date: Dec. 23, 2005 · CIK: 0000797871 · Accession: 0000000000-05-063782

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AI Filing Summary & Sentiment

File numbers found in text: 000-15083

Date

December 23, 2005

Author

Martin F. James

Form

UPLOAD

Company

SOUTH FINANCIAL GROUP INC (CIK 0000797871)

Letter

Mail Stop 6010 December 23, 2005 Mr. Timothy K. Schools Executive Vice President and Chief Financial Officer The South Financial Group, Inc. 102 Main Street Greenville, SC 29601

Re: The South Financial Group, Inc. Form 10-K for the fiscal year ended December 31, 2004 Filed March 15, 2005 File No. 000-15083

Dear Mr. Schools:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 6010

      	December 23, 2005

Mr. Timothy K. Schools
Executive Vice President and Chief Financial Officer
The South Financial Group, Inc.
102 Main Street
Greenville, SC 29601

      Re:	The South Financial Group, Inc.
      Form 10-K for the fiscal year ended December 31, 2004
      Filed March 15, 2005
      File No. 000-15083

Dear Mr. Schools:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

							Sincerely,

							Martin F. James
							Senior Assistant Chief
Accountant

</TEXT>
</DOCUMENT>

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