<SEC-DOCUMENT>0001193125-16-727723-index.html : 20170120
<SEC-HEADER>0001193125-16-727723.hdr.sgml : 20170120
<ACCEPTANCE-DATETIME>20160930170555
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-16-727723
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160930

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BFC FINANCIAL CORP
		CENTRAL INDEX KEY:			0000315858
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				592022148
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		401 EAST LAS OLAS BLVD
		STREET 2:		SUITE 800
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33301
		BUSINESS PHONE:		954-940-4900

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 39000
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33303

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BANKATLANTIC FINANCIAL CORP
		DATE OF NAME CHANGE:	19920316

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IRE FINANCIAL CORP
		DATE OF NAME CHANGE:	19880401

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BBX CAPITAL CORP
		CENTRAL INDEX KEY:			0000921768
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				650507804
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		401 EAST LAS OLAS BLVD
		STREET 2:		SUITE 800
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33301
		BUSINESS PHONE:		954-940-4000

	MAIL ADDRESS:	
		STREET 1:		P. O. BOX 39001
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33303

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BBX CAPITAL Corp
		DATE OF NAME CHANGE:	20120806

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BANKATLANTIC BANCORP INC
		DATE OF NAME CHANGE:	19940418
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g199780image0001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g199780image0001.jpg

</DOCUMENT>
</SEC-DOCUMENT>