UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


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                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

        Date of report (Date of earliest event reported):October 21, 2005
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                    Southeastern Bank Financial Corporation
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               (Exact name of registrant as specified in charter)

          Georgia                  0-24172               58-2005097
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      (State or other            (Commission           (IRS Employer
       jurisdiction of           File Number)        Identification No.)
       incorporation)


     3530 Wheeler Road, Augusta, GA                                   30909
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        (Address of principal executive offices)                    (Zip Code)

     Registrant's telephone number, including area code (706) 738-6990
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          (Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[_] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
    230.425)

[_] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
    240.14a-12)

[_] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
    Act (17 CFR 240.14d-2(b))

[_] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
    Act (17 CFR 240.13e-4(c))



Item 9.01. Financial Statements, Pro Forma Financial Information and Exhibits.

     The following exhibit is furnished herewith:

          Exhibit No.          Description
          -----------          -----------

             99.1              Press Release, dated October 21, 2005.

Item 2.02. Results of Operations and Financial Condition.

     On October 21, 2005 Southeastern Bank Financial Corporation (the "Company")
issued a press release regarding its financial results for the quarter ended
September 30, 2005.  The Company's press release is attached as Exhibit 99.1 to
this Current Report on Form 8-K.

     The information in this Current Report on Form 8-K and the Exhibit attached
hereto shall not be deemed "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934 (the "Exchange Act") or otherwise subject to the
liabilities of that section, nor shall it be deemed incorporated by reference in
any filing under the Securities Act of 1933 or the Exchange Act, regardless of
any general incorporation language in such filing.


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                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                              SOUTHEASTERN BANK FINANCIAL
                                              CORPORATION

                                              By:
Dated:  October 21, 2005
                                                     /s/ Ronald L. Thigpen
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                                              Name:  Ronald L. Thigpen
                                                   -----------------------------
                                              Title: Executive Vice President
                                                    ----------------------------
                                                     and Chief Operating Officer
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                                  EXHIBIT INDEX

Exhibit No.     Description
- -----------     -----------

   99.1         Press Release, dated October 21, 2005.


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