June 21, 2005 Mail Stop 0408 By U.S. Mail and facsimile to (610)892-5108 Donald S. Guthrie Chairman of the Board and Chief Executive Officer 22 West State Street Media, Pennsylvania 19063 Re:	First Keystone Financial, Inc. 	Form 10-K filed December 29, 2004 	Form 10-Q filed February 14, 2005 	File No. 000-25328 Dear Mr. Guthrie: 	We have completed our review of your Form 10-K and related filings and have no further comments at this time. 								Sincerely, 								Joyce Sweeney Branch Chief