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SEC Comment Letter for SOUTHERN COMMUNITY BANCSHARES — Dec 20, 2005

SOUTHERN COMMUNITY BANCSHARES INC /GA (CIK 0001171017)
Date: Dec. 20, 2005 · CIK: 0001171017 · Accession: 0000000000-05-063120

AI Filing Summary & Sentiment

File numbers found in text: 000-50252

Date
November 21, 2005
Author
Martin F. James
Form
UPLOAD
Company
SOUTHERN COMMUNITY BANCSHARES INC /GA (CIK 0001171017)

Letter

Mail Stop 6010 November 21, 2005 Ms. Leslye L. Grindle Chief Executive Officer Southern Community Bancshares, Inc. 525 North Jeff Davis Drive Fayetteville, Georgia 30214

Re: Southern Community Bancshares, Inc. Form 10-KSB for the Year Ended December 31, 2004 (As Amended) Forms 10-QSB for the Quarter Ended March 31, 2005, June 30, 2005, and September 30, 2005 File No. 000-50252

Dear Ms. Grindle:

We have completed our review of your Form 10-KSB 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

      November 21, 2005

Ms. Leslye L. Grindle
Chief Executive Officer
Southern Community Bancshares, Inc.
525 North Jeff Davis Drive
Fayetteville, Georgia  30214

	Re:	Southern Community Bancshares, Inc.
		Form 10-KSB for the Year Ended December 31, 2004 (As
Amended)
Forms 10-QSB for the Quarter Ended March 31, 2005, June 30, 2005,
and
	September 30, 2005
      File No. 000-50252

Dear Ms. Grindle:

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

	 							Sincerely,

								Martin F. James
								Senior Assistant Chief
Accountant

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</TEXT>
</DOCUMENT>