Item 2.02. Results of Operations and Financial Condition.

On May 11, 2009 Southeastern Bank Financial Corporation (the "Company") issued a press release announcing that it has revised its financial results for the quarter ended March 31, 2009, which were previously released on April 24, 2009. The Company's press release is attached as Exhibit 99.1 to this Current Report on Form 8-K.

The information in this Current Report on Form 8-K and the Exhibit attached hereto shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act") or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, regardless of any general incorporation language in such filing.

Item 9.01. Financial Statements, Pro Forma Financial Information and Exhibits.

The following exhibit is furnished herewith:

Exhibit No. Description

99.1 Press Release, dated May 11, 2009

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