X0203 0001143313 AMERICAN STOCK EXCHANGE LLC 0000351569 Ameris Bancorp 000-16181

24 2nd Avenue, S.E. Moultrie GA GEORGIA 31768

(229) 890-1111 ABC Bancorp Capital Trust I 9% Cumulative Trust Preferred Securities, due September 30, 2031 17 CFR 240.12d2-2(a)(2) Kerri L. Ramirez Manager, Corporate Actions and Proxy Rulings 2006-10-02