Item 7.01 Regulation FD Disclosure

On September 30, 2009, First M & F Corporation issued a letter with the third quarter dividend check discussing recent financial performance and the September 30, 2009 dividend. On October 1 a copy of this letter was also sent to stockholders of shares held by banks and brokers. A copy of the letter is attached hereto as Exhibit 99.1.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

Exhibit No. Description

99.1 Letter to shareholders dated September 30, 2009