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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-015678.txt : 20061030
<SEC-HEADER>0000000000-06-015678.hdr.sgml : 20061030
<ACCEPTANCE-DATETIME>20060403151705
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-015678
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060403

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			M&F BANCORP INC /NC/
		CENTRAL INDEX KEY:			0001094738
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				561980549
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2634 CHAPTEL HILL BLVD
		STREET 2:		PO BOX 19322
		CITY:			DURHAM
		STATE:			NC
		ZIP:			27702-3221
		BUSINESS PHONE:		9196831521

	MAIL ADDRESS:	
		STREET 1:		2634 CHAPTEL HILL BLVD
		STREET 2:		PO BOX 19322
		CITY:			DURHAM
		STATE:			NC
		ZIP:			27701-3221
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561


								March 30, 2006


By U.S. Mail and facsimile to (919) 687-7807


Mr. Allan E. Sturges
Acting Chief Financial Officer
M&F Bancorp, Inc.
2634 Durham-Chapel Hill Boulevard
Durham, North Carolina  27707

Re:	M&F Bancorp, Inc.
	Item 4.01 Form 8-K
      Filed March 27, 2006
	File No. 000-27307

We have completed our review of your Form 8-K/A filed March 30,
2006
in response to our letter dated March 28, 2006 and have no further
comments at this time.


      Sincerely,


      Matthew Komar
								Staff Accountant

Alan E. Sturges
M&F Bancorp, Inc.
March 28, 2006
Page 1


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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