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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 LWEUToFAK4cpPv8Ee5SdZw==

<SEC-DOCUMENT>0000000000-05-030613.txt : 20060616
<SEC-HEADER>0000000000-05-030613.hdr.sgml : 20060616
<ACCEPTANCE-DATETIME>20050617090201
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-030613
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050617

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOUTHFIRST BANCSHARES INC
		CENTRAL INDEX KEY:			0000925963
		STANDARD INDUSTRIAL CLASSIFICATION:	SAVINGS INSTITUTION, FEDERALLY CHARTERED [6035]
		IRS NUMBER:				631121255
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		126 NORTH NORTON AVE
		CITY:			SYLACAUGA
		STATE:			AL
		ZIP:			35150
		BUSINESS PHONE:		2052454365

	MAIL ADDRESS:	
		STREET 1:		PO BOX 167
		CITY:			SYLACAUGA
		STATE:			AL
		ZIP:			35150
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


June 16, 2005


Mail Stop 4561

Janice R. Browning
Controller
Southfirst Bancshares, Inc.
126 North Norton Ave.
Sylacauga, Alabama 35150

Re:	Southfirst Bancshares, Inc.
	Form 10-KSB/A
	Filed January 7, 2005
	File No. 001-13640

Dear Ms. Browning:

	We have completed our review of your Form 10-KSB/A and
related
filings and have no further comments at this time.


Sincerely,


Paul Cline
Senior Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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