Company:  ATLANTIC COAST FEDERAL CO ... (ACFC)
Form Type:  10-Q
Filing Date:  5/15/2009 
CIK:  0001284077 
Address:  505 HAINES AVENUE 
City, State, Zip:  WAYCROSS, Georgia 31501 
Telephone:  (912) 283-4711 
Fiscal Year:  12/31 
Last Trade
Last Trade: 
$1.44   		Change: 
-0.06 (-4.00%)  
Trade Time: 
03:56 PM EST   		Market Cap: 
$19.35M
Description of Business
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  FORM 10-Q
    PART I. FINANCIAL INFORMATION
      Item I. Financial Statements
        BALANCE SHEET
        INCOME STATEMENT
        STOCKHOLDERS EQUITY
        CASH FLOW
        CASH FLOW
        CONDENSED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
          NOTE 10. SUBSEQUENT EVENT
      ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL ...
      ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT ...
      ITEM 4. CONTROLS AND PROCEDURES
    Part II - Other Information
      Item 1. Legal Proceedings
      Item 1A. Risk Factors
      Item 2. Unregistered Sales of Equity Securities and Use of ...
      Item 3. Defaults Upon Senior Securities
      Item 4. Submission of Matters to a Vote of Security Holders
      Item 5. Other Information
      Item 6. Exhibits
    Signatures
  EXHIBIT 31.1
  EXHIBIT 31.2
  EXHIBIT 32
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