**EXHIBIT      21**

**Subsidiaries      of the Registrant**

|                                                                |   | **State                or Other****Jurisdiction                of****Incorporation** |   | **Percentage****Ownership** |
|---------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------|--------|-----------------------------|
| **Parent**                                                          |   | ** **                                                                           |   |                        |
|                                                                |   |                                                                                 |   |                        |
| Kentucky                First Federal Bancorp                       |   | United                States                                                         |   | N/A                         |
|                                                                |   |                                                                                 |   |                        |
| **Subsidiaries                (1)**                                 |   |                                                                                 |   |                        |
|                                                                |   |                                                                                 |   |                        |
| First                Federal Savings and Loan Association of Hazard |   | United                States                                                         |   | 100%                        |
|                                                                |   |                                                                                 |   |                        |
| Frankfort                First Bancorp, Inc.                        |   | Delaware                                                                             |   | 100%                        |
|                                                                |   |                                                                                 |   |                        |
| First                Federal Savings Bank of Frankfort (2)          |   | United                States                                                         |   | 100%                        |

| (1) | The                assets, liabilities and operations of the subsidiaries are included                in the                consolidated financial statements contained in the Annual Report                to                Stockholders attached hereto as Exhibit                13. |
|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | Wholly                owned subsidiary of Frankfort First Bancorp,                Inc. |
|-----|----------------------------------------------------------------------------------------|

----