Item 2.02 Results of Operations and Financial Condition

On May 15, 2009, First M & F Corporation issued a press release reporting a revision to its first quarter earnings for the period ending March 31, 2009 and a decrease in the quarterly dividend. 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 May 15, 2009, First M & F Corporation issued a press release reporting a revision to its first quarter earnings for the period ending March 31, 2009 and a decrease in the quarterly dividend. 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 Press Release dated May 15, 2009