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SEC Comment Letter for SECURITY BANK CORP (CIK 0000925464) — Oct 26, 2005

SECURITY BANK CORP (CIK 0000925464)
Date: Oct. 26, 2005 · CIK: 0000925464 · Accession: 0000000000-05-054501

AI Filing Summary & Sentiment

File numbers found in text: 000-23261

Date
October 26, 2005
Author
Martin F. James
Form
UPLOAD
Company
SECURITY BANK CORP (CIK 0000925464)

Letter

Mail Stop 6010 October 26, 2005 Mr. H. Averett Walker President, Director and Chief Executive Officer Security Bank Corporation 4219 Forsyth Road Macon, Georgia 31210

Re: Security Bank Corporation Form 10-K/A for the Fiscal Year Ended December 31, 2004 Filed October 19, 2005 Forms 10-Q/A for the Quarterly Periods Ended March 31, and June 30, File No. 000-23261

Dear Mr. Walker:

We have completed our review of your Form 10-K/A and related materials 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

      October 26, 2005

Mr. H. Averett Walker
President, Director and Chief Executive Officer
Security Bank Corporation
4219 Forsyth Road
Macon, Georgia 31210

      Re:	Security Bank Corporation
		Form 10-K/A for the Fiscal Year Ended December 31, 2004
      Filed October 19, 2005
Forms 10-Q/A for the Quarterly Periods Ended March 31, and June
30,
2005
      File No. 000-23261

Dear Mr. Walker:

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

	 							Sincerely,

								Martin F. James
								Senior Assistant Chief
Accountant

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</TEXT>
</DOCUMENT>