8-K

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC  20549

______________________________

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported)

June 24, 2004

    SEACOAST BANKING CORPORATION OF FLORIDA

(Exact Name of Registrant as Specified in Charter)

Florida	1-13660	59-2260678
(State or Other Jurisdiction of Incorporation)	(Commission File Number	(IRS Employer Identification No.)

815 Colorado Avenue, Stuart, FL	34994
(Address of Principal Executive Offices)	(Zip Code)

Registrant’s telephone number, including area code     (772) 287-4000    

Item 4.

Changes in Registrant’s Certifying Accountant

The Audit Committee of the  Board of Directors of Seacoast Banking Corporation of Florida (the “Company”), has determined to replace PricewaterhouseCoopers LLP (“PricewaterhouseCoopers”) as its independent public accountants effective June 24, 2004 and appointed KPMG LLP (“KPMG”) as its new independent accountants.  

During the Company’ two most recent fiscal years ended December 31, 2003 and 2002, and through the subsequent interim period ended June 24, 2004, there were and have been no disagreements with PricewaterhouseCoopers on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of PricewaterhouseCoopers, would have caused them to make reference to the subject matter of the disagreement in connection with their reports on the financial statements for such periods. None of the reportable events described in Item 304(a)(1)(v) of Regulation S-K occurred during the fiscal years ended December 31, 2003 and 2002 or during the subsequent interim period through June 24, 2004.  The reports of PricewaterhouseCoopers on the financial statements for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.

The Company has provided PricewaterhouseCoopers with a copy of the foregoing disclosures.  Attached as Exhibit 16.1 to this report is a copy of the letter from PricewaterhouseCoopers dated June 28, 2004, stating whether PricewaterhouseCoopers agrees with these disclosures.

During the two most recent fiscal years ended December 31, 2003 and 2002, and through June 24, 2004, the Company has not consulted with KPMG regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Commission Regulation S-K.

Item 7.

Financial Statements and Exhibits.

The following exhibits are filed with this current report on Form 8-K.

Exhibit No.

Description

16.1

Letter addressed to the Securities and Exchange Commission from PricewaterhouseCoopers, dated June 29, 2004.

99.1

Press Release dated June 28, 2004.

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934 the registrant has duly caused this form to be signed on its behalf by the undersigned hereunto duly authorized.

SEACOAST BANKING CORPORATION OF FLORIDA

Date:    June 29, 2004

By:     /s/ William R. Hahl

          William R. Hahl

          Executive Vice President & CFO

EX-16.1

EXHIBIT  16.1

Office of the Chief Accountant

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

June 29, 2004

Commissioners:

We have read the statements made by Seacoast Banking Corporation of Florida (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated June 24, 2004.  We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

EX-99.77K CHNG ACCNT

EXHIBIT 99.1

Seacoast BANKING CORPORATION OF FLORIDA News Release

Dennis S. Hudson, III

President and Chief Executive Officer

Seacoast Banking Corporation of Florida

(772) 288-6086

William R. Hahl

Executive Vice President/

Chief Financial Officer

 (772) 221-2825

Table of Contents

SEACOAST BANKING CORPORATION OF FLORIDA

ENGAGES KPMG LLP

STUART, FL., June 28, 2004 – Seacoast Banking Corporation of Florida (NASDAQ-NMS:  SBCF) (“Seacoast”), a bank holding company whose principal subsidiary is First National Bank and Trust Company of the Treasure Coast, announced today that its Audit Committee, approved the appointment on June 24, 2004 of KPMG LLP as Seacoast’s independent auditors for 2004 to replace PricewaterhouseCoopers LLP.  PricewaterhouseCoopers LLP provided Seacoast with high quality auditing services and professionalism and Seacoast has valued the relationship it has had with PricewaterhouseCoopers for the past two years.

  Seacoast Banking Corporation of Florida has approximately $1.4 billion in assets.  It is one of the largest independent commercial banking organizations in Florida, headquartered on Florida’s Treasure Coast, one of the wealthiest and fastest growing areas in the nation.

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Certain of the statements in this press release are “forward-looking statements” for purposes of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and as such may involve known and unknown risks, uncertainties and other factors which may cause the actual results, performance or achievements of the Company to be materially different from future results, performance or achievements expressed or implied by such forward-looking statements. Such forward-looking statements are based on information presently available to management and are subject to various risks and uncertainties, including, without limitation, those described in Seacoast’s annual report on Form 10-K for the year ended December 31, 2003 under
47;Special Cautionary Notice Regarding Forward Looking Statements” and otherwise in Seacoast’s SEC reports and filings.  We do not undertake any obligation to update our forward-looking statements.

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