-----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, FbOVEHNmQTGgl32UsUgjnQK9VWXi1gB7mGXpe71JmvwcLZeXqrCxoVCF3uCzBnxL CdyddPedW5MTosAvv41Icg== 0000939057-09-000240.txt : 20091023 0000939057-09-000240.hdr.sgml : 20091023 20090902150840 ACCESSION NUMBER: 0000939057-09-000240 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090902 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm accre9209.htm
[LETTERHEAD OF SECURITY FEDERAL CORPORATION]

 
September 2, 2009



Via EDGAR and Facsimile

Securities and Exchange Commission
100 F Street, NE.
Washington, D.C.  20549
 
Re: 
Security Federal Corporation                                                                                                                                                            
  Registration Statement on Form S-1 (File No. 333-160553) 
  Acceleration Request for Acceleration of Effectiveness 
 
Ladies and Gentlemen:

Security Federal Corporation (“Company”) hereby respectfully requests that the Securities and Exchange Commission (“Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 to 12:00 p.m., Eastern time, on September 4, 2009, or as soon thereafter as practicable.

In connection with this request, the Company hereby acknowledges the following:

·      
Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·      
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·      
The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
 
  Sincerely, 
   
  /s/Roy G. Lindburg  
   
  Roy G. Lindburg 
  Chief Financial Officer 
 
 
 

 
cc:  
Michael R. Clampitt, Esquire, Division of Corporation Finance, Securities and Exchange
     Commission, Mail Stop 4561 
 
Matt McNair, Esquire, Division of Corporation Finance, Securities and Exchange
     Commission, Mail Stop 4561 
 
          
 
 


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