EXHIBIT 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Post-Effective Amendment No. 2 to Registration Statement on Form S-1, File No. 333-148331 of our reports dated March 27, 2009, relating to the consolidated financial statements and financial statement schedule of 1^st Franklin Financial Corporation, appearing in the Annual Report on Form 10-K of 1^st Franklin Financial Corporation for the year ended December 31, 2008, and to the reference to us under the heading "Experts" in such Prospectus, which is part of such Registration Statement.

/s/ DELOITTE & TOUCHE LLP

Atlanta, Georgia
July 22, 2009