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

                                  ------------

                                    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):  April 25, 2008
                                                          --------------
                    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
                                                       --------------------


         -------------------------------------------------------------
         (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  April  25,  2008

Item 2.02. Results of Operations and Financial Condition.

     On  April  25, 2008 Southeastern Bank Financial Corporation (the "Company")
issued  a  press  release  regarding its financial results for the quarter ended
March 31, 2008.  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:  April  25,  2008
                                                 /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  April  25,  2008.


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