-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 RpH540zqajgVHvSXp082dtUdajXXMWRGaEQgZYYBA4WeKZBw/hMYLdrgLWxcEAmM
 BjHwMNNxXTTr6u5TjhpyPA==

<SEC-DOCUMENT>0000000000-06-008499.txt : 20061006
<SEC-HEADER>0000000000-06-008499.hdr.sgml : 20061006
<ACCEPTANCE-DATETIME>20060217091412
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-008499
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060217

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SECURITY FEDERAL CORP
		CENTRAL INDEX KEY:			0000818677
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				570858504
		STATE OF INCORPORATION:			SC
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		238 RICHLAND AVENUE WEST
		CITY:			AIKEN
		STATE:			SC
		ZIP:			29801
		BUSINESS PHONE:		8036413000

	MAIL ADDRESS:	
		STREET 1:		238 RICHLAND AVENUE WEST
		CITY:			AIKEN
		STATE:			SC
		ZIP:			29801

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SECURITY FEDERAL CORPORATION
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561
February 16, 2005

Mr. Timothy W. Simmons
President and Chief Executive Officer
Security Federal Corporation
1705 Whiskey Road South
Aiken, South Carolina 29803


Re:	Security Federal Corporation
	Form 10-K for Fiscal Year Ended March 31, 2005
	Filed June 29, 2005
	File Number: 000-16120

Dear Mr. Simmons:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.


								Sincerely,


						John P. Nolan
      Accounting Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----