July 1, 2005 Mail Stop 4561 By U.S. Mail and facsimile to (540) 687-3739 Mr. Joseph L. Boling Chairman, President, and CEO Middleburg Financial Corporation 111 West Washington Street Middleburg, Virginia 20117 Re:	Middleburg Financial Corporation 	Form 10-K for the fiscal year ended December 31, 2004 	Filed March 16, 2005 	File Number: 000-24159 Dear Mr. Boling: 	We have completed our review of your Form 10-K and related filings and have no further comments at this time. 								Sincerely, 						John P. Nolan Accounting Branch Chief