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):  October 24, 2008
                                                         ----------------


                    Southeastern Bank Financial Corporation
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               (Exact name of registrant as specified in charter)

            Georgia               0-24172               58-2005097
        -----------------------------------------------------------------
        (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))


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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 24, 2008

Item  2.02. Results  of  Operations  and  Financial  Condition.

     On October 24, 2008 Southeastern Bank Financial Corporation (the "Company")
issued  a  press  release  regarding its financial results for the quarter ended
September  30, 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:  October  24,  2008
                                              /s/  Ronald  L.  Thigpen
                                       -------------------------------------
                                       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 24, 2008


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