Item 2.02 Results of Operations and Financial Condition

On October 17, 2008, First M & F Corporation issued a press release reporting its third quarter and year-to-date earnings for the periods ending September 30, 2008. A copy of this press release and the accompanying financial statements are attached hereto as Exhibit 99.1.

Item 7.01 Regulation FD Disclosure

On October 17, 2008, First M & F Corporation issued a press release reporting its third quarter and year-to-date earnings for the periods ending September 30, 2008. A copy of this press release and the accompanying financial statements are attached hereto as Exhibit 99.1. This information is furnished under both Item
2.02 Results of Operations and Financial Condition and Item 7.01 Regulation FD Disclosure. The information in this Form 8-K and Exhibit attached hereto shall not be deemed filed for purposes of Section 18 of the Securities Act of 1934, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, except as shall be expressly set forth by specific reference.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

Exhibit No. Description

99.1 Earnings Release dated October 17, 2008 for Quarter and Year-to-Date Ended 09/30/08

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