October 30, 2007
Christian N. Windsor
United States Securities and Exchange Commission
Mail Stop 4563
450 5th Street
Washington, D.C. 20549
| RE: | The South Financial Group, Inc. |
Dear Mr. Windsor:
This letter is provided with respect to the letter dated September 26, 2007 of the United States Securities and Exchange Commission (the “Commission”) sent with respect to the above referenced proxy statement (the “2007 Proxy Statement”).
We will provide our response to your comments on or before the close of business on November 9, 2007.
Should you have any questions regarding this response letter, please contact me at 864-255-4777. Thank you.
| Sincerely, |
| The South Financial Group, Inc. |
| By: | /s/ William P. Crawford, Jr. |