Lakeland Financial Corporation
September 24, 2009
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Mail Stop 4561
Washington, D.C. 20549-0408
Attention: Mr. Matt McNair
| RE: | Lakeland Financial Corporation |
| Form 10-K for the fiscal year ended December 31, 2008 |
| Form 10-Q for Fiscal Quarter Ended March 31, 2009 |
| Form 10-Q for Fiscal Quarter Ended June 30, 2009 |
| File No. 000-11487 |
Dear Mr. McNair:
Please allow this letter to serve as Lakeland Financial Corporation’s (“Lakeland”) request for additional time to respond to the comments of the Staff contained in a letter, dated September 11, 2009, relating to the above-referenced filings. Lakeland is currently working with its independent public accountants and legal counsel to respond to the September 11 letter and will provide a complete written response as required no later than October 2, 2009.
Please do not hesitate to call me if you have any questions regarding this response.
Very truly yours,
| /s/ Kristin L. Pruitt |
| Kristin L. Pruitt |
Senior Vice President and General Counsel
