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 12, 2007
ATLANTIC COAST FEDERAL CORPORATION
----------------------------------
(Exact name of Registrant as specified in its charter)
Federal 000-50962 59-3764686
-------- --------- ----------
(State or Other Jurisdiction (Commission (I.R.S. Employer
of Incorporation) File Number) Identification No.)
505 Haines Avenue, Waycross, Georgia 31501
------------------------------------------
(Address of principal executive offices)
(800) 342-2824
--------------
Registrant's telephone number, including area code
Not Applicable
--------------
(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)
|X| 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 8.01. OTHER EVENTS.
On October 17, 2007, Atlantic Coast Federal Corporation announced that
Atlantic Coast Financial Corporation, the proposed holding company for Atlantic
Coast Bank, and Atlantic Coast Federal, MHC have received conditional approval
from the Office of Thrift Supervision to commence its second step conversion and
offering. Atlantic Coast Federal Corporation also today announced that the
registration statement relating to the sale of common stock of Atlantic Coast
Financial Corporation was declared effective by the Securities and Exchange
Commission.
A copy of the press release dated October 17, 2007, is filed as Exhibit
99.1 hereto and is incorporated herein by reference.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
(d) Exhibits.
99.1 Press release dated October 17, 2007
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 hereunto duly authorized.
ATLANTIC COAST FEDERAL CORPORATION
Date: October 17, 2007 By: /s/ Robert J. Larison, Jr.
-------------------------------------
Robert J. Larison, Jr.
President and Chief Executive Officer
(Duly Authorized Representative)
EXHIBIT INDEX
Exhibit
Number Description of Exhibit(s)
- ------ -------------------------
99.1 Press release dated October 17, 2007