0001157523-11-000121.txt : 20110411 0001157523-11-000121.hdr.sgml : 20110408 20110107151350 ACCESSION NUMBER: 0001157523-11-000121 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110107 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FOUR OAKS FINCORP INC CENTRAL INDEX KEY: 0001040799 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 562028446 STATE OF INCORPORATION: NC FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6144 US 301 SOUTH STREET 2: P O BOX 309 CITY: FOUR OAKS STATE: NC ZIP: 27524 BUSINESS PHONE: 9199632177 CORRESP 1 filename1.htm a6565895.htm
[Four Oaks Fincorp, Inc. Letterhead]



January 7, 2011


Via EDGAR

Kevin W. Vaughn
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:          Four Oaks Fincorp, Inc.
Form 10-K for the year ended December 31, 2009
Forms 10-Q for the periods ended March 31, 2010, June 30, 2010 and September 30, 2010
File No. 0-22787

Dear Mr. Vaughn:

Pursuant to the request by our outside legal counsel at Smith Anderson to Paul Cline of your office, this letter is to confirm to you that Four Oaks Fincorp, Inc. (the “Company”) is in receipt of your comment letter dated January 6, 2011, with respect to the above-referenced filings made by the Company with the Securities and Exchange Commission, and to further inform you that the Company intends to respond in writing to each of the comments contained therein on or before February 4, 2011.  The Company needs the additional time to respond due to current year-end closing responsibilities of key personnel involved in preparing the Company’s response.

If you have any questions, please do not hesitate to contact me by phone at (919) 963-2177.
 
 
Sincerely,
   
 
/s/ Nancy S. Wise
 
Nancy S. Wise
 
Executive Vice President and
 
Chief Financial Officer