8-K/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): November 9, 2007

CAMCO FINANCIAL CORPORATION

(Exact name of registrant as specified in its charter)

DELAWARE	0-25196	51-0110823
(State or other jurisdiction of incorporation)	(Commission File No.)	(IRS Employer I.D. No.)

      6901 Glenn Highway, Cambridge, Ohio 43725      
(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code:      (740) 435-2020           

           Not Applicable           
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Explanatory Note - We are filing this 8-K/A on December 14, 2007 for the sole purpose of correcting our filing agent's formatting error on the initial 11/9/07 8-K filing (accession #0000950152-07-008872). Our filing agent mislabeled the Exhibit 99 as a Cover Letter which led to the Exhibit 99 not being disseminated to the public in the live filing as it should have been. No additional information or news is being dissenimated with this amended filing.

Section 2 — Financial Information

Item 2.02 Results of Operations and Financial Condition.

     On November 9, 2007, Camco Financial Corporation (Camco) issued a press release correcting its earnings for the quarter ended September 30, 2007. The November 9, 2007, release corrects amounts disclosed in Camco’s press release dated October 26, 2007. The November 9, 2007, press release is attached as Exhibit 99 hereto and is incorporated herein by reference.

     Explanatory Note - We are filing this 8-K/A on December 14, 2007 for the sole purpose of correcting our filing agent's formatting error on the initial 11/9/07 8-K filing (accession #0000950152-07-008872). Our filing agent mislabeled the Exhibit 99 as a Cover Letter which led to the Exhibit 99 not being disseminated to the public in the live filing as it should have been. No additional information or news is being dissenimated with this amended filing.

Section 9 — Financial Statements and Exhibits

Item 9.01	Financial Statements and Exhibits.
(a)	Financial statements of businesses acquired.
	Not applicable.
(b)	Pro forma financial information.
	Not applicable.
(c)	Shell company transactions.
	Not applicable.
(d)	Exhibits.

Exhibit No.	Description
99	Press Release dated November 9, 2007

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SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

CAMCO FINANCIAL CORPORATION
By:	/s/ Richard C. Baylor
	Richard C. Baylor Chief Executive Officer

Date: December 14, 2007

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EX-99

EXHIBIT 99

Camco Financial Corporation Makes Correction to Third Quarter Earnings Announcement

November 9, 2007 — Cambridge, Ohio (Nasdaq: CAFI) — Camco Financial Corporation (Camco) today reported a correction to net earnings for the third quarter and for the nine months ended September 30, 2007, which had previously been reported in Camco’s earnings release on October 26, 2007. As a result of the correction, Camco’s net income decreased by $258,000 for the three and nine month periods ended September 30, 2007, compared to Camco’s previously reported net earnings.

For the third quarter of 2007, Camco’s corrected net earnings were $843,000, or $0.12 per diluted share, compared to net earnings of $1.1 million or $0.15 per diluted share, reported in the previous earnings release. For the nine months ended September 30, 2007, Camco’s corrected net earnings were $3.7 million, or $0.50 per diluted share, compared to net earnings of $3.9 million, or $0.54 per diluted share, reported in the previous earnings release.

Earlier this week, Camco’s management discovered that the accretion of deferred fees on a construction loan was overstated due to a core processing error. As to prior periods, Camco’s management has determined that the amount by which loans receivable and the related interest income on loans was overstated is not material to any previously issued financial statements. Accordingly, Camco has recorded the cumulative adjustment in the third quarter of 2007 and has not restated any previously issued financial statements.

This error commenced in September 2006 and resulted in an overstatement, on a cumulative basis, of $388,000 for both loans receivable and interest income on loans through September 30, 2007, compared to the amounts reported in the previous earnings release. The reduction in interest income on loans of $388,000 caused a reduction in provision for federal income tax expense of $130,000, which resulted in a $258,000 decrease in the net earnings reported in the previous release.

Contacts:
Richard C. Baylor, Chief Executive Officer and President
Phone: 740-435-2040

Eric S. Nadeau, Chief Financial Officer and Treasurer
Phone: 740-435-2044

The words or phrases “will likely result,” “are expected to,” “will continue,” “is anticipated,” “estimate,” “project” or similar expressions are intended to identify “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements are subject to certain risks and uncertainties including changes in economic conditions in the Company’s market area, changes in policies by regulatory agencies, fluctuations in interest rates, demands for loans in the Company’s market area and competition, that could cause actual results to differ materially from historical earnings and those presently anticipated or projected. The Company wishes to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. The Company does not undertake, and specifically disclaims any obligation, to publicly release the result of any revisions that may be made to any forward-looking statements to reflect events or circumstances after the date of such statements or to reflect the occurrence of anticipated or unanticipated events.