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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-002968.txt : 20060926
<SEC-HEADER>0000000000-06-002968.hdr.sgml : 20060926
<ACCEPTANCE-DATETIME>20060119142835
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-002968
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060119

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Village Bank & Trust Financial Corp.
		CENTRAL INDEX KEY:			0001290476
		STANDARD INDUSTRIAL CLASSIFICATION:	STATE COMMERCIAL BANKS [6022]
		IRS NUMBER:				161694602

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1231 ALVERSER DRIVE
		CITY:			MIDLOTHIAN
		STATE:			VA
		ZIP:			23113
		BUSINESS PHONE:		804-897-3900

	MAIL ADDRESS:	
		STREET 1:		1231 ALVERSER DRIVE
		CITY:			MIDLOTHIAN
		STATE:			VA
		ZIP:			23113

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Southern Community Financial Corp.
		DATE OF NAME CHANGE:	20040514
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


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

         DIVISION OF
CORPORATION FINANCE


Mail Stop 4561

January 19, 2006

C. Harril Whitehurst, Jr.
Chief Financial Officer
Village Bank & Trust Financial Corp.
1231 Alverser Drive
P.O. Box 330
Midlothian, Virginia  23113

	Re: 	Village Bank & Trust Financial Corp.
Form 10-KSB for the Fiscal Year Ended December 31, 2004
Forms 10-Q for the Fiscal Quarters Ended March 31, 2005, June 30,
2005 and September 30, 2005
		File No.  0-50765

Dear Mr. Whitehurst:

      We have reviewed your response dated December 27, 2005 to
our
comment letter dated December 13, 2005.  We have completed our
review
of your Form 10-KSB and related filings and have no further
comments
at this time.

Sincerely,


Joyce Sweeney
Accounting Branch Chief
??

??

??

??

C. Harril Whitehurst, Jr.
Village Bank & Trust Financial Corp
1/19/2006
Page 3 of 1


3


</TEXT>
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