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)    May 24, 2007
                                                  ___________________________


                       First Keystone Financial, Inc.
_____________________________________________________________________________
            (Exact name of registrant as specified in its charter)


Pennsylvania               000-25328                   23-2576479
_____________________________________________________________________________
(State or other jurisdiction   (Commission File Number)         (IRS Employer
of incorporation)                                         Identification No.)



22 West State Street, Media, Pennsylvania                               19063
_____________________________________________________________________________
(Address of principal executive offices)                           (Zip Code)


Registrant's telephone number, including area code     (610) 565-6210
                                                    _________________________


                              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):

[ ]  Written communications pursuant to Rule 425 under the Securities Act
     (17 CFR 230.425)
[ ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12)
[ ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))
[ ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))

ITEM  4.01 Changes in Registrant's Certifying Accountant.
           ______________________________________________

      On May 24, 2007, (the "Notice Date") the Audit Committee of
the Board of Directors of First Keystone Financial, Inc. (the
"Company") notified Deloitte & Touche LLP that it had been
dismissed as the Company's independent registered public
accounting firm, effective immediately.

      On the Notice Date, the Audit Committee notified S.R.
Snodgrass, A.C. that it had been selected to serve as the
Company's independent registered public accounting firm for the
fiscal year ending September 30, 2007.

      Deloitte & Touche LLP performed audits of the Company's
consolidated financial statements for the years ended September
30, 2006 and 2005. Deloitte & Touche LLP's reports did not
contain an adverse opinion or a disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope, or
accounting principles.

      During the two years ended September 30, 2006, and from
September 30, 2006 through the effective date of Deloitte &
Touche LLP's termination, there have been no disagreements
between the Company and Deloitte & Touche LLP on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements
would have caused Deloitte & Touche LLP to make reference to the
subject matter of such disagreements in connection with its
report.  None of the "reportable events" described in Item
304(a)(1)(v) of Regulation S-K promulgated by the Securities and
Exchange Commission (the "SEC") pursuant to the Securities
Exchange Act of 1934, as amended, have occurred during the two
years ended September 30, 2006, or through the effective date of
Deloitte & Touche LLP's termination.

      The Company requested that Deloitte & Touche LLP furnish it
with a letter addressed to the SEC stating whether or not
Deloitte & Touche LLP agreed with the statements made by the
Company set forth above, and if not, stating the respects in
which Deloitte & Touche LLP did not agree.  The Company provided
Deloitte & Touche LLP with a copy of the foregoing disclosures.
Deloitte & Touche LLP has furnished a letter addressed to the SEC
dated May 24, 2007, a copy of which is attached hereto as Exhibit
16.

      During the two years ended September 30, 2006 and from
September 30, 2006 through engagement of S.R. Snodgrass, A.C. as
the Company's independent registered public accounting firm,
neither the Company nor anyone on its behalf has consulted S.R.
Snodgrass, A.C. with respect to any accounting or auditing issues
involving the Company.  In particular, there was no discussion
with the Company regarding the application of accounting
principles to a specified transaction, the type of audit opinion
that might be rendered on the financial statements, or any matter
that was either the subject of a disagreement with Deloitte &
Touche LLP on accounting principles or practices, financial
statement disclosure or auditing scope or procedures, which, if


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not resolved to the satisfaction of Deloitte & Touche LLP, would have caused
Deloitte & Touche LLP to make reference to the matter in their report, or a
"reportable event" as described in Item 304(a)(1)(v) of the Regulation S-K
promulgated by the SEC.

ITEM 9.01  Financial Statements and Exhibits
           _________________________________

           (a)  Not applicable.
           (b)  Not applicable.
           (c)  Not applicable.
           (d)  Exhibits

           The following exhibits are filed herewith.

      Exhibit Number       Description
      ___________________  __________________________________________________

      16.0                 Letter of Deloitte & Touche LLP dated May 24, 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.

                               FIRST KEYSTONE FINANCIAL, INC.



Date:  May 30, 2007           By: /s/ Rose M. DiMarco
                                  ________________________
                                  Rose M. DiMarco
                                  Chief Financial Officer

























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EX-16.0

                                                                Exhibit 16.0


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    May 24, 2007

    Securities and Exchange Commission
    100 F Street, N.E.
    Washington, D.C.  20549-7561



    Dear Sirs/Madams:

    We have read Item 4 of First Keystone Financial, Inc.'s Form 8-K
    dated May 24, 2007, and have the following comments:

    1.     We agree with the statements made in first, third,
           fourth, and fifth paragraphs.

    2.     We have no basis on which to agree or disagree with the
           statements made in the second and sixth paragraphs.



    Yours truly,



    /s/Deloitte & Touche LLP