October 17, 2005 Ms. Nancy S. Wise Chief Financial Officer Four Oaks Fincorp, Inc. 6114 U.S. 301 South Four Oaks, NC 27524 Re: Form 10-K for the fiscal year ended December 31, 2004 File No. 000-22787 Dear Ms. Wise: 	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