-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Vl/jJVWfeh1Ri9+vNx17+Rwqb8HvyskvMUoxkFmDTC1HGYz2TFW289nkF7lyfDcd
 D3rkJCwSLAmkON4l83Zo4Q==

<SEC-DOCUMENT>0000315858-00-000004.txt : 20000511
<SEC-HEADER>0000315858-00-000004.hdr.sgml : 20000511
ACCESSION NUMBER:		0000315858-00-000004
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20000510

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BFC FINANCIAL CORP
		CENTRAL INDEX KEY:			0000315858
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				592022148
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-72213
		FILM NUMBER:		624341

	BUSINESS ADDRESS:	
		STREET 1:		1750 E SUNRISE BLVD
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33304
		BUSINESS PHONE:		9547605200

	MAIL ADDRESS:	
		STREET 1:		1750 EAST SUNRISE BLVD
		STREET 2:		THRID FLOOR
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33304

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BANKATLANTIC FINANCIAL CORP
		DATE OF NAME CHANGE:	19920316

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IRE FINANCIAL CORP
		DATE OF NAME CHANGE:	19880401
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<DESCRIPTION>LETTER TO WITHDRAW REGISTRATION STATEMENT
<TEXT>

                            BFC Financial Corporation
                                  P.O. Box 5403
                         Fort Lauderdale, FL 33310-5403
                                 (954) 760-5200


                                  May 10, 2000


Mr. Alfred Barbagallo
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W., Mail Stop 4-8
Washington, DC  20549


Re:      Registration Statement on Form S-1
         File No. 333-72213


Dear Mr. Barbagallo:

Pursuant to Rule 477, this letter constitutes notice by BFC Financial
Corporation of its withdrawal of the above referenced registration statement.
The Company has decided not to proceed with an equity offering at this time.


                                      Very truly yours,

                                      /S/ Glen R. Gilbert
                                      -------------------
                                      Glen R. Gilbert
                                      Executive Vice President


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----