Mail Stop 4-8

								March 16, 2005

By mail and fax to: (740) 432-2743

Mark A. Severson
Chief Financial Officer
Camco Financial Corporation
6901 Glenn Highway
Cambridge, Ohio 43725

Re: Camco Financial Corporation
          Form 8-K filed December 21, 2004
          File No. 000-25196

Dear Mr. Severson,

The Staff has reviewed the above-referenced filing for compliance
with the requirements of Form 8-K and has the following comment in
that regard.

* Expand the disclosure to state whether the principal
accountant`s
report on the financial statements for either of the past two
years
contained an adverse opinion or a disclaimer of opinion or was
qualified or modified as to uncertainty, audit scope, or
accounting
principles and also describe the nature of each such adverse
opinion,
disclaimer of opinion, modification or qualification.  Refer to
Item
304 (a)(1)(ii) of Regulation S-K.

Please file an amendment via EDGAR in response to this comment
within
5 business days of the date of this letter, unless specified
otherwise, or contact us immediately if you require additional
time.
Such amendment should be filed under cover of Form 8-KA and should
include the ITEM 4 designation. A letter from your former
accountant
addressing the revised disclosures should also be included in your
amended Form 8-K and filed as Exhibit 16. To expedite the
processing
of the Form 8-K, please furnish a courtesy copy of the filing to
the
undersigned.

You may direct any questions regarding this comment to me at 202-
942-
1926.


								Sincerely,

								Chris Harley
								Staff Accountant
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