Mail Stop 4561
								May 22, 2006
By U.S. Mail and facsimile to (205)429-1216

Mr. Patrick M. Frawley
President and Chief Executive Officer
Community Bancshares, Inc.
68149 Main Street
Blountsville, AL 35031

Re:	Community Bancshares, Inc.
	Item 4.02 Form 8-K
      Filed May 16, 2006
	File No. 000-16461

Dear Mr. Frawley:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with more
information so we may better understand your disclosure.  After
reviewing this information, we may raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.



Form 8-K filed May 16, 2005
1. We note that you intend to file an amended 2005 Form 10-K which
includes restated financial statements.  Please tell us when you
intend to file an amended 2005 Form 10-K.

2. As a related matter, please tell us how you determined that
your
quarterly reports on Form 10-Q filed during 2005 do not require an
amendment.
3. Please describe for us the prior period adjustment which you
state
is necessary to correct the ending balances of accumulated
earnings
and total stockholders` equity as of December 31, 2002 and 2003.
Please also provide in your response a brief description of the
facts
and circumstances underlying your conclusions regarding this
adjustment.

*****



       As appropriate, please amend your filing and respond to
these
comments within five business days or tell us when you will
provide
us with a response.  You may wish to provide us with marked copies
of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comments and
provides any requested information.  Detailed cover letters
greatly
facilitate our review.  Please understand that we may have
additional
comments after reviewing your amendment and responses to our
comments.

	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

	If you have any questions, please call me at (202) 551-3417.

							Sincerely,



							Amanda B. Roberts
							Staff Accountant






Mr. Patrick M. Frawley
Community Bancshares, Inc.
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