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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-034750.txt : 20060407
<SEC-HEADER>0000000000-05-034750.hdr.sgml : 20060407
<ACCEPTANCE-DATETIME>20050707165422
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-034750
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050707

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOUTHERN BANC CO INC
		CENTRAL INDEX KEY:			0000946453
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				631146351
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		221 S. 6TH STREET
		CITY:			GADSDEN
		STATE:			AL
		ZIP:			35901-4102
		BUSINESS PHONE:		2565433860

	MAIL ADDRESS:	
		STREET 1:		221 S 6TH STREET
		CITY:			GADSDEN
		STATE:			AL
		ZIP:			35901-4102
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-04-163084
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


July 7, 2005


Gates Little
President and Chief Executive Officer
The Southern Banc Company, Inc.
221 S. 6th Street
Gadsden, Alabama 35901-4102


Re:
      Form 10-K for the fiscal year ended June 30, 2004
      File No. 033-93218

Dear Mr. Little:

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


								Sincerely,


Joyce Sweeney
								 Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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